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DOI
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Affiliation
ISSN
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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
1,062
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
411
Downloads
3,778
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
54
Downloads
369
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
9,488
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
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
2,373
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
2,038
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
216
Downloads
988
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
203
Downloads
1,490
Views
Citations
Economic Integration, Tax Erosion, and Decentralisation: An Empirical Analysis
(Articles)
Francesca Gastaldi
,
Paolo Liberati
,
Antonio Scialà
Modern Economy
Vol.4 No.10A
, October 28, 2013
DOI:
10.4236/me.2013.410A003
3,713
Downloads
6,152
Views
Citations
This article belongs to the Special Issue on
Public Economics
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
6,587
Downloads
8,271
Views
Citations
The Effect on Growth of a Tax Shift between Land Value Taxes and Income Taxes in Denmark
(Articles)
Philip Allan
,
Gohar Hovsepyan
Modern Economy
Vol.10 No.8
, August 7, 2019
DOI:
10.4236/me.2019.108119
1,406
Downloads
3,993
Views
Citations
Execution and Block Trade Pricing with Optimal Constant Rate of Participation
(Articles)
Olivier Guéant
Journal of Mathematical Finance
Vol.4 No.4
, August 28, 2014
DOI:
10.4236/jmf.2014.44023
3,981
Downloads
5,903
Views
Citations
Environmental Culture and Education: A New Conceptual Framework
(Articles)
Hélder Spínola
Creative Education
Vol.12 No.5
, May 24, 2021
DOI:
10.4236/ce.2021.125072
1,026
Downloads
6,600
Views
Citations
This article belongs to the Special Issue on
Culture and Education
Rethinking Environmental Law Enforcement in Nigeria
(Articles)
Hakeem Ijaiya
,
O. T. Joseph
Beijing Law Review
Vol.5 No.4
, December 30, 2014
DOI:
10.4236/blr.2014.54029
19,372
Downloads
33,567
Views
Citations
Design of Multilingual Speech Synthesis System
(Articles)
S. SARASWATHI
,
R. VISHALAKSHY
Intelligent Information Management
Vol.2 No.1
, January 27, 2010
DOI:
10.4236/iim.2010.21008
7,255
Downloads
13,524
Views
Citations
Optimal Recovery of Holomorphic Functions from Inaccurate Information about Radial Integration
(Articles)
Arthur DeGraw
American Journal of Computational Mathematics
Vol.2 No.4
, December 18, 2012
DOI:
10.4236/ajcm.2012.24035
3,710
Downloads
6,937
Views
Citations
The Solution Classical Feedback Optimal Control Problem for m-Persons Differential Game with Imperfect Information
(Articles)
Jaykov Foukzon
,
Elena Men’kova
,
Alex Potapov
Open Journal of Optimization
Vol.2 No.1
, March 29, 2013
DOI:
10.4236/ojop.2013.21003
3,983
Downloads
8,741
Views
Citations
Optimizing the Timing of M&A Decisions—An Analysis of Pro- and Anticyclical M&A Behavior in Germany
(Articles)
Irmi Eisenbarth
,
Reinhard Meckl
American Journal of Industrial and Business Management
Vol.4 No.9
, September 25, 2014
DOI:
10.4236/ajibm.2014.49060
5,085
Downloads
8,126
Views
Citations
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