Comparative Tax Law - Articles - Scientific Research Publishing

A Note on Time Discretion and the Welfare Cost of Lump-Sum Taxation (Articles)

Cristian F. Sepulveda

Theoretical Economics Letters Vol.8 No.2, February 8, 2018

DOI: 10.4236/tel.2018.82013 1,245 Downloads 5,732 Views Citations
This article belongs to the Special Issue on Research on Tax
The Regional Tax Policy: A Review in Greece (Articles)

Nikolaos Varotsis, Ioannis Katerelos

Modern Economy Vol.10 No.8, August 28, 2019

DOI: 10.4236/me.2019.108125 2,493 Downloads 6,618 Views Citations
The Impact of Artificial Intelligence on Tax Compliance and Planning: Benefits, Challenges, and Future Perspectives (Articles)

Ralf Karam, Lara Ammoury

Advances in Applied Sociology Vol.15 No.8, August 18, 2025

DOI: 10.4236/aasoci.2025.158042 330 Downloads 2,133 Views Citations
Tax Reform on Consumption in Brazil: The Need for Change (Articles)

Marcelo Ferraz Pinheiro

Beijing Law Review Vol.16 No.4, December 9, 2025

DOI: 10.4236/blr.2025.164127 61 Downloads 421 Views Citations
This article belongs to the Special Issue on Public Law
Determinants of Tax Evasion: Empirical Evidence from Ghana (Articles)

Bismark Ameyaw, Dominic Dzaka

Modern Economy Vol.7 No.14, December 14, 2016

DOI: 10.4236/me.2016.714145 5,201 Downloads 18,578 Views Citations
Local Tax Scale and Its Economic Effects in China (Articles)

Feiyang Chang

Modern Economy Vol.8 No.3, March 31, 2017

DOI: 10.4236/me.2017.83033 1,874 Downloads 3,952 Views Citations
Tax Ethics and Tax Evasion, Evidence from Greece (Articles)

George Drogalas, Evgenia Anagnostopoulou, Michail Pazarskis, Dimitrios Petkopoulos

Theoretical Economics Letters Vol.8 No.5, April 16, 2018

DOI: 10.4236/tel.2018.85070 4,338 Downloads 12,855 Views Citations
High-Tech Enterprise Tax Planning (Articles)

Qiong Zhang

American Journal of Industrial and Business Management Vol.9 No.1, January 18, 2019

DOI: 10.4236/ajibm.2019.91013 2,170 Downloads 5,004 Views Citations
Are Tax Treaties for the Benefits of Taxpayers or Maximisation of State Revenue? A Review of VAT Treaty between Lesotho and South Africa (Articles)

Malefetsane Nketekete

Open Journal of Business and Management Vol.9 No.3, May 31, 2021

DOI: 10.4236/ojbm.2021.93078 533 Downloads 1,974 Views Citations
A Comparative Study of Evidentiality in RAs in Applied Linguistics Written by NS and Chinese Writers (Articles)

Linxiu Yang

Open Journal of Modern Linguistics Vol.2 No.4, December 17, 2012

DOI: 10.4236/ojml.2012.24018 5,451 Downloads 9,453 Views Citations
Comparative Methodology and Pluralism in Legal Comparison in a Global Age (Articles)

Roberto Scarciglia

Beijing Law Review Vol.6 No.1, March 4, 2015

DOI: 10.4236/blr.2015.61006 5,549 Downloads 7,980 Views Citations
Violence or Aggression: Comparative Semiological Study and Psychopathological Implications in a Senegalese Patient (Articles)

Racky Wade-Kane, Ndeye Diale Ndiaye Ndongo, Papa Lamine Faye, Aida Sylla

Open Journal of Social Sciences Vol.12 No.5, May 23, 2024

DOI: 10.4236/jss.2024.125011 203 Downloads 699 Views Citations
The Optimal Gasoline Tax for China (Articles)

C.-Y. Cynthia Lin, Jieyin Zeng

Theoretical Economics Letters Vol.4 No.4, April 24, 2014

DOI: 10.4236/tel.2014.44037 9,362 Downloads 21,697 Views Citations
This article belongs to the Special Issue on Public Economics
Tax Crime Investigation (Articles)

Amarilda Xhaferri

Open Journal of Applied Sciences Vol.4 No.8, July 24, 2014

DOI: 10.4236/ojapps.2014.48041 3,025 Downloads 4,936 Views Citations
An Empirical Analysis to the Impact of Tax Incentives on FDI after WTO (Articles)

Jue Yan

Modern Economy Vol.7 No.11, October 10, 2016

DOI: 10.4236/me.2016.711121 2,205 Downloads 4,906 Views Citations
A Theoretical Note on Tax Evasion: The Case of the American FairTax Plan (Articles)

James R. Barth, Richard J. Cebula, Yinan Ni

Theoretical Economics Letters Vol.12 No.2, March 31, 2022

DOI: 10.4236/tel.2022.122020 336 Downloads 1,458 Views Citations
The Impact of Economic Growth and Tax Reform on Tax Revenue and Structure: Evidence from China Experience (Articles)

Kanghua Zeng, Shan Li, Qian Li

Modern Economy Vol.4 No.12, December 27, 2013

DOI: 10.4236/me.2013.412091 8,782 Downloads 14,349 Views Citations
Trade Liberalization and Tax Revenue Performance in Uganda (Articles)

Micah Samuel Gaalya

Modern Economy Vol.6 No.2, February 11, 2015

DOI: 10.4236/me.2015.62021 5,099 Downloads 7,923 Views Citations
Research on the Practical Operation Specification of Accounting Treatment of Pilot Enterprises Business Tax Changing to VAT (Articles)

Liya Ma, Xingrui Zhang, Shufeng Wang

Open Journal of Social Sciences Vol.3 No.5, May 22, 2015

DOI: 10.4236/jss.2015.35014 5,407 Downloads 6,951 Views Citations
Effects and Countermeasures of “Replacing Business Tax with VAT” to Real Estate Industry (Articles)

Fang Zhou

Modern Economy Vol.7 No.5, May 18, 2016

DOI: 10.4236/me.2016.75064 4,366 Downloads 6,488 Views Citations

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