Tax Potential - Articles - Scientific Research Publishing

Thoughts on Tax Administration Reform to Support the Construction of China’s Unified National Market (Articles)

Huiyu Zhang

Open Journal of Social Sciences Vol.13 No.3, March 17, 2025

DOI: 10.4236/jss.2025.133020 107 Downloads 594 Views Citations
An Exploration of the Barriers of E-Tax System Adoption as a Strategy for Enhancing Taxpayer Compliance among Small and Medium Taxpayers at the Zambia Revenue Authority (Articles)

James Chisenga Mwansa, Jackson Phiri

Open Journal of Business and Management Vol.13 No.3, May 26, 2025

DOI: 10.4236/ojbm.2025.133110 198 Downloads 1,489 Views Citations
Factors Influencing Tax Compliance among Small and Medium Enterprises (SMEs) in Harare, Zimbabwe: Institutional, Procedural, Informational and Behavioural Drivers (Articles)

Ishmael Chidembo, Abubaker Qutieshat

American Journal of Industrial and Business Management Vol.15 No.10, October 21, 2025

DOI: 10.4236/ajibm.2025.1510076 97 Downloads 902 Views Citations
Deferred Tax Accounting in the Banking Sector: A Literature Review (Articles)

Lucas Papazissimou, Eleftherios Aggelopoulos

Open Journal of Accounting Vol.15 No.1, December 5, 2025

DOI: 10.4236/ojacct.2026.151001 82 Downloads 636 Views Citations
Shared Competence: An Analysis and Reinterpretation of the New Model for the Distribution of Tax Competence in the Constitution of Brazil Considering Constitutional Amendment No. 132/2023 (Articles)

Eduardo Müller Gomes

Beijing Law Review Vol.16 No.4, December 12, 2025

DOI: 10.4236/blr.2025.164132 43 Downloads 298 Views Citations
Surface Characterisation of a Ferroelectric Single Crystal by Kelvin Probe Force Microscopy (Articles)

Kenny Lau, Yun Liu, Qian Li, Zhenrong Li, Ray L. Withers, Zhuo Xu

Journal of Surface Engineered Materials and Advanced Technology Vol.3 No.3, July 10, 2013

DOI: 10.4236/jsemat.2013.33026 5,245 Downloads 8,217 Views Citations
Potential for Growing Salvia hispanica L., Areas under Rainfed Conditions in Mexico (Articles)

Genovevo Ramírez-Jaramillo, Mónica Guadalupe Lozano-Contreras

Agricultural Sciences Vol.6 No.9, September 25, 2015

DOI: 10.4236/as.2015.69100 5,528 Downloads 7,258 Views Citations
Taxpayers Fraudulent Behavior Modeling The Use of Datamining in Fiscal Fraud Detecting Moroccan Case (Articles)

Farid Ameur, Mohamed Tkiouat

Applied Mathematics Vol.3 No.10, October 12, 2012

DOI: 10.4236/am.2012.310176 5,893 Downloads 9,693 Views Citations
Estimating the Effect of Carbon Tax on CO₂ Emissions of Coal in China (Articles)

Kezhong Zhang, Juan Wang, Yongming Huang

Journal of Environmental Protection Vol.2 No.8, October 18, 2011

DOI: 10.4236/jep.2011.28127 4,774 Downloads 8,430 Views Citations
Fairness Norms and the Incidence of Environmental Subsidy (Articles)

Toshihiro Uchida

Modern Economy Vol.3 No.6, October 31, 2012

DOI: 10.4236/me.2012.36100 4,011 Downloads 6,304 Views Citations
The Expected Discounted Tax Payments on Dual Risk Model under a Dividend Threshold (Articles)

Zhang Liu, Aili Zhang, Canhua Li

Open Journal of Statistics Vol.3 No.2, April 30, 2013

DOI: 10.4236/ojs.2013.32015 3,147 Downloads 5,701 Views Citations
Consumer Tax Production Quota Buyouts and Negative Compensation: Producers’ Dilemma (Articles)

Andrew Schmitz, Dwayne J. Haynes, Troy G. Schmitz

Theoretical Economics Letters Vol.3 No.3, June 7, 2013

DOI: 10.4236/tel.2013.33025 3,871 Downloads 6,163 Views Citations
Effect of Environmental Taxes as Correcting Negative Externalities Caused by Water Pollution Applied to the Agro-Food Industry (Articles)

I. M. Román-Sánchez, Irene Carra

Theoretical Economics Letters Vol.3 No.3A, June 18, 2013

DOI: 10.4236/tel.2013.33A006 4,974 Downloads 8,029 Views Citations
This article belongs to the Special Issue on Business Economics
Consumption Tax, Nontraded Goods and Welfare (Articles)

Wataru Johdo

Theoretical Economics Letters Vol.3 No.5, October 17, 2013

DOI: 10.4236/tel.2013.35044 3,551 Downloads 6,026 Views Citations
Study on the Fiscal Budget Deviation and Its Structural Impact Factors (Articles)

Qingjie Liu, Huachun Wang

American Journal of Industrial and Business Management Vol.5 No.3, March 25, 2015

DOI: 10.4236/ajibm.2015.53014 3,451 Downloads 5,503 Views Citations
An Alternative Funding Model for Agribusiness Research in Canada (Articles)

Adam Dale, Elliott Currie

Agricultural Sciences Vol.6 No.9, September 21, 2015

DOI: 10.4236/as.2015.69093 4,413 Downloads 5,575 Views Citations
Transfer Policies with Discontinuous Lorenz Curves (Articles)

Johan Fellman

Journal of Mathematical Finance Vol.6 No.1, February 5, 2016

DOI: 10.4236/jmf.2016.61003 5,054 Downloads 6,187 Views Citations
This article belongs to the Special Issue on Stochastic Dominance
Research on Tax Burden and Industrial Structure Optimization of Guangdong Province (Articles)

Yang Feng

Open Journal of Social Sciences Vol.4 No.2, February 24, 2016

DOI: 10.4236/jss.2016.42015 4,344 Downloads 5,562 Views Citations
Multinational Tax Base Erosion Problem of the Digital Economy (Articles)

Wei Peng

Modern Economy Vol.7 No.3, March 25, 2016

DOI: 10.4236/me.2016.73038 6,022 Downloads 8,858 Views Citations
Recommendations on Improving Fiscal and Taxation Policies of Shale Gas Industry in China (Articles)

Boya Zeng

Open Journal of Social Sciences Vol.4 No.4, April 19, 2016

DOI: 10.4236/jss.2016.44007 2,291 Downloads 3,443 Views Citations

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