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DOI
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Journal
Affiliation
ISSN
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Research on Tax Risks and Administration Arising from the Phenomenon of Tax Evasion by Celebrities
(Articles)
Yuhang Sun
Open Journal of Social Sciences
Vol.10 No.7
, July 29, 2022
DOI:
10.4236/jss.2022.107029
367
Downloads
2,036
Views
Citations
A Study on Goods and Services Tax Reforms, Its Enactment, Implementation and Administration in Sierra Leone
(Articles)
Abu Kai Kamara
,
Sheriff Kamara
Open Access Library Journal
Vol.10 No.1
, January 16, 2023
DOI:
10.4236/oalib.1109651
186
Downloads
1,949
Views
Citations
Conditional and Unconditional Tax Incentives from a Legal Certainty Perspective
(Articles)
Hendrick Pinheiro
,
Estevão Horvath
Beijing Law Review
Vol.14 No.4
, November 2, 2023
DOI:
10.4236/blr.2023.144089
203
Downloads
1,081
Views
Citations
Judicial Precedents in the Context of the Brazilian Tax Reform
(Articles)
Paulo Henrique Santana Barbosa
Beijing Law Review
Vol.15 No.1
, March 13, 2024
DOI:
10.4236/blr.2024.151020
266
Downloads
1,000
Views
Citations
This article belongs to the Special Issue on
Constitutional Law
The Optimal Tax Rate: An Empirical Assessment in Congo
(Articles)
Toussaint Armel Bakala
Open Journal of Business and Management
Vol.12 No.2
, March 28, 2024
DOI:
10.4236/ojbm.2024.122058
283
Downloads
997
Views
Citations
An Economic Analysis of Tax Evasion
(Articles)
André Folloni
,
Victoria Baldani-Miranda
Beijing Law Review
Vol.15 No.2
, June 28, 2024
DOI:
10.4236/blr.2024.152057
379
Downloads
2,148
Views
Citations
This article belongs to the Special Issue on
Economics, Law and Policy
Religiosity: Mediator of Tax Knowledge and Tax Compliance among Small Business Enterprises (SBEs)
(Articles)
Francis Tamale
,
Violah Mpangwire
,
Laura A. Orobia
,
Benjamin Musiita
,
Thomas Kisaalita
,
Brian Ssembatya
,
Kalimu Ndaazano
,
Brenda Kabasinguzi
,
Richard Mwesige
Technology and Investment
Vol.16 No.1
, February 20, 2025
DOI:
10.4236/ti.2025.161003
182
Downloads
1,128
Views
Citations
Tax Compliance among SMEs: An Empirical Analysis of Internal and External Determinants in Shinyanga Municipality, Tanzania
(Articles)
Omary Magasha
,
Immaculate Onesmo Gillo
,
Sadick Alex
Open Journal of Business and Management
Vol.13 No.2
, March 11, 2025
DOI:
10.4236/ojbm.2025.132050
470
Downloads
4,058
Views
Citations
Correlation between Valuation Results Obtained by Using Before-Tax and After-Tax Cash Flow Discounting Models
(Articles)
Yuri Vasiyevich Kozyr
Theoretical Economics Letters
Vol.15 No.4
, August 14, 2025
DOI:
10.4236/tel.2025.154053
65
Downloads
442
Views
Citations
Statistical Recognition Method of Binary BCH Code
(Articles)
Jiafeng Wang
,
Yang Yue
,
Jun Yao
Communications and Network
Vol.3 No.1
, February 25, 2011
DOI:
10.4236/cn.2011.31003
6,080
Downloads
12,271
Views
Citations
Construction of Cross-Cultural Identity by Language Choice and Linguistic Practice: A Case-Study of Mixed Hong Kong-Mainland Identity in University Contexts
(Articles)
Tao Gong
,
Lan Shuai
,
Jia Liu
Open Journal of Modern Linguistics
Vol.3 No.3
, August 20, 2013
DOI:
10.4236/ojml.2013.33028
7,038
Downloads
12,069
Views
Citations
A New Family of Optical Codes Based on Complementary Theory for OCDMA System
(Articles)
Xing Chen
,
Weixiao Meng
Communications and Network
Vol.5 No.3C
, November 8, 2013
DOI:
10.4236/cn.2013.53B2034
6,977
Downloads
8,682
Views
Citations
Computation of the Genetic Code: Full Version
(Articles)
N. N. Kozlov
Journal of Computer and Communications
Vol.5 No.10
, August 30, 2017
DOI:
10.4236/jcc.2017.510008
1,744
Downloads
4,234
Views
Citations
Amendments to the International Commercial Code and Its Legal Gaps
(Articles)
Alireza Azadikalkoshki
,
Mohsen Hosseinabadi
Open Journal of Political Science
Vol.8 No.2
, April 13, 2018
DOI:
10.4236/ojps.2018.82010
939
Downloads
2,051
Views
Citations
Translanguaging as EFL Teaching Method
(Articles)
Lela Bolkvadze
Creative Education
Vol.14 No.2
, February 15, 2023
DOI:
10.4236/ce.2023.142019
797
Downloads
4,462
Views
Citations
Prospects of Using Low-Code in the Creation of Automated Systems
(Articles)
Conrad Onesime Oboulhas Tsahat
,
  NGOULOU-A-NDZELI
,
Patrick Aurélien Ampiri Kwai
Open Journal of Applied Sciences
Vol.13 No.10
, October 31, 2023
DOI:
10.4236/ojapps.2023.1310147
296
Downloads
1,198
Views
Citations
Is it Rational to Minimize Tax Payments?
(Articles)
Andreas Loffler
,
Lutz Kruschwitz
Modern Economy
Vol.1 No.1
, June 7, 2010
DOI:
10.4236/me.2010.11004
5,039
Downloads
9,560
Views
Citations
Vertical Externalities in a Tax Setting in a System of Hierarchical Governments
(Articles)
Chao-Lan Wang
,
Yi-Chung Hsu
Theoretical Economics Letters
Vol.3 No.3
, June 7, 2013
DOI:
10.4236/tel.2013.33021
4,494
Downloads
6,765
Views
Citations
Public Perception and Attitude towards Value Added Tax (VAT) in Nigeria
(Articles)
Adesina Olugoke Oladipupo
,
Famous Prince Izedonmi
iBusiness
Vol.5 No.4
, December 6, 2013
DOI:
10.4236/ib.2013.54016
8,879
Downloads
14,987
Views
Citations
Strategic Choice of Market Instrument
(Articles)
Samer Atallah
Theoretical Economics Letters
Vol.7 No.4
, June 22, 2017
DOI:
10.4236/tel.2017.74070
1,354
Downloads
2,472
Views
Citations
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