Economic Integration; Tax Erosion; Fiscal Federalism; Implicit Tax Rates; Tax Competition - Articles

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 182 Downloads 1,896 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 219 Downloads 921 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 245 Downloads 929 Views Citations
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 162 Downloads 1,067 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 413 Downloads 3,801 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 4,999 Downloads 9,490 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 4,449 Downloads 6,697 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 8,833 Downloads 14,899 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 1,302 Downloads 2,390 Views Citations
Optimal Fiscal Policy Instrument under Different Shocks (Articles)

Shuguang Xing

Theoretical Economics Letters Vol.7 No.6, October 16, 2017

DOI: 10.4236/tel.2017.76115 1,274 Downloads 2,670 Views Citations
This article belongs to the Special Issue on Public Economics
Will Corporate Tax Avoidance Lead to Forced Executives Turnover? (Articles)

Tian Yu

American Journal of Industrial and Business Management Vol.10 No.2, February 13, 2020

DOI: 10.4236/ajibm.2020.102017 941 Downloads 2,374 Views Citations
Is Henry George’s Land Value Tax Fair, Efficient, Both, or Neither? (Articles)

Zitong Xue

Open Journal of Social Sciences Vol.10 No.7, July 22, 2022

DOI: 10.4236/jss.2022.107020 297 Downloads 2,046 Views Citations
Contribution of the Tobacco Tax to the Financing of Health Systems in Democratic Republic of the Congo (Articles)

Milambo Kapia Patrice, Omombo Cosmas, Mbulu Bushebu Sylvie, Makombo Wabo Etienne, Ngimbi Nzau Valentine, Masandi Milondo Alphonse

Journal of Biosciences and Medicines Vol.10 No.8, August 16, 2022

DOI: 10.4236/jbm.2022.108011 217 Downloads 990 Views Citations
Intelligent Tax Systems: Automating Tax Audits and Improving Revenue Efficiency (Articles)

Yutong Tan, Wenxia Zheng, Jialei Cao, Bingying Jiang

Open Journal of Accounting Vol.14 No.3, July 24, 2025

DOI: 10.4236/ojacct.2025.143009 204 Downloads 1,496 Views Citations
Study on the Problem of China’s Business Tax Changes to VAT
—Based on the Panel Data of Listed Companies in the Transport Industry (Articles)

Ran Yin

Open Journal of Social Sciences Vol.3 No.11, November 17, 2015

DOI: 10.4236/jss.2015.311021 6,588 Downloads 8,273 Views Citations
The Influence of Fiscal Consequences on the Brazilian Supreme Court’s Ratio decidendi in Tax Matters (Articles)

Renato Peluzo

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

DOI: 10.4236/blr.2025.164135 27 Downloads 236 Views Citations
Environmental Policy and Pollution Dynamics in an Economic Growth Model (Articles)

Wei-Bin Zhang

Modern Economy Vol.2 No.4, September 21, 2011

DOI: 10.4236/me.2011.24071 6,119 Downloads 10,930 Views Citations
Study on the Methods of Improving the Efficiency of Tax Reduction in Economic Downturns, Especially after COVID-19 Pandemic (Articles)

Bochao Han

American Journal of Industrial and Business Management Vol.14 No.5, May 21, 2024

DOI: 10.4236/ajibm.2024.145035 194 Downloads 1,014 Views Citations
This article belongs to the Special Issue on Economics and Business Research
Towards Economic Equity: Wealth Taxes and UBI (Articles)

Avery Li

Open Journal of Political Science Vol.15 No.1, January 14, 2025

DOI: 10.4236/ojps.2025.151009 133 Downloads 1,239 Views Citations
Reform and Innovation of International Tax Dispute Resolution Mechanisms (Articles)

Yi Li

Beijing Law Review Vol.15 No.3, September 12, 2024

DOI: 10.4236/blr.2024.153069 126 Downloads 821 Views Citations

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