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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
1,510
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
101
Downloads
934
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
83
Downloads
664
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
303
Views
Citations
Reproducing Cochlear Signals by a Minimal Electroacoustic Model
(Articles)
Giovanna Zimatore
,
Marta Cavagnaro
,
Alessandro Giuliani
,
Alfredo Colosimo
Open Journal of Biophysics
Vol.2 No.2
, April 27, 2012
DOI:
10.4236/ojbiphy.2012.22005
4,938
Downloads
10,600
Views
Citations
Marked Increases in Background Photon Emissions in Sudbury Ontario More than One Week before the Magnitude > 8.0 Earthquakes in Japan and Chile
(Articles)
Michael A. Persinger
,
Ghislaine F. Lafreniere
,
Blake T. Dotta
International Journal of Geosciences
Vol.3 No.3
, July 20, 2012
DOI:
10.4236/ijg.2012.33062
4,522
Downloads
7,360
Views
Citations
Pollution Scenarios through Atmospheric Dispersion Modelling Based on Real Measurements of Selected Urban Areas in Abu Dhabi, UAE
(Articles)
Entisar Alkatheeri
,
Fadi Al Jallad
,
Muthanna Al Omar
Atmospheric and Climate Sciences
Vol.2 No.3
, July 27, 2012
DOI:
10.4236/acs.2012.23033
4,702
Downloads
8,308
Views
Citations
Contribution to the Design of a Pottery Kiln Using as Fuel a Mixture of Cellulosic and Plastic Materials: Influence of the Proportion of Plastic on the Emissions of NO, CO
2
, O
2
(Articles)
Salifou K. Ouiminga
,
Thomas Rogaume
,
Alfa Oumar Dissa
,
Samuel Ouoba
,
Tizane Daho
,
Jean Koulidiati
Journal of Analytical Sciences, Methods and Instrumentation
Vol.2 No.3
, September 28, 2012
DOI:
10.4236/jasmi.2012.23028
3,941
Downloads
7,147
Views
Citations
Cost and Emissions Implications of Coupling Wind and Solar Power
(Articles)
Seth Blumsack
,
Kelsey Richardson
Smart Grid and Renewable Energy
Vol.3 No.4
, November 16, 2012
DOI:
10.4236/sgre.2012.34041
6,073
Downloads
9,515
Views
Citations
An Investigation of the Factors Affecting the Ozone Concentrations in an Urban Environment
(Articles)
Athanasios Sfetsos
,
Diamando Vlachogiannis
,
Nikolaos Gounaris
Atmospheric and Climate Sciences
Vol.3 No.1
, January 30, 2013
DOI:
10.4236/acs.2013.31003
4,576
Downloads
8,218
Views
Citations
Contribution of the Energy Sector towards Global Warming in Malawi
(Articles)
Gregory E. T. Gamula
,
Liu Hui
,
Wuyuan Peng
Energy and Power Engineering
Vol.5 No.3
, May 16, 2013
DOI:
10.4236/epe.2013.53028
4,132
Downloads
6,678
Views
Citations
Characterization of Particulate Matter from Power Plant Stack Emissions in Southern Zimbabwe
(Articles)
V. P. Dudu
,
L. Mapfaire
,
B. Masamha
,
A. Kanda
,
S. Nemadire
Atmospheric and Climate Sciences
Vol.3 No.3
, July 3, 2013
DOI:
10.4236/acs.2013.33033
4,981
Downloads
8,260
Views
Citations
A Simulation Model for Road and Maritime Environmental Performance Assessment
(Articles)
J. J. Usabiaga
,
M. Castells
,
F. X. Martínez
,
,
A. Olcer
Journal of Environmental Protection
Vol.4 No.7
, July 18, 2013
DOI:
10.4236/jep.2013.47079
5,061
Downloads
8,090
Views
Citations
Experimental Study of Soot Volume Fraction Applied in Laminar Diffusion Flames
(Articles)
N. R. Caetano
,
F. M. Pereira
,
H. A. Vielmo
,
F. T. van der Lann
Modern Mechanical Engineering
Vol.3 No.4
, November 5, 2013
DOI:
10.4236/mme.2013.34019
4,662
Downloads
7,904
Views
Citations
Engine Performance and Exhaust Emissions of Peanut Oil Biodiesel
(Articles)
Bjorn S. Santos
,
Sergio C. Capareda
,
Jewel A. Capunitan
Journal of Sustainable Bioenergy Systems
Vol.3 No.4
, December 6, 2013
DOI:
10.4236/jsbs.2013.34037
6,058
Downloads
12,308
Views
Citations
Issues with Philippines Road Transport Energy Consumption
(Articles)
Sudhir Gota
Open Journal of Energy Efficiency
Vol.3 No.1
, March 11, 2014
DOI:
10.4236/ojee.2014.31002
8,712
Downloads
14,215
Views
Citations
Chamber Size Effects on Methane Emissions from Rice Production
(Articles)
Alden D. Smartt
,
Kristofor R. Brye
,
Christopher W. Rogers
,
Richard J. Norman
,
Edward E. Gbur
,
Jarrod T. Hardke
,
Trent L. Roberts
Open Journal of Soil Science
Vol.5 No.10
, October 19, 2015
DOI:
10.4236/ojss.2015.510022
4,809
Downloads
6,490
Views
Citations
Polluting Emissions in the City of La Paz, Mexico: Emissions Inventory and Monitoring Data
(Articles)
Alfredo Bermudez-Contreras
,
Antonina Ivanova
,
Jose Antonio Martinez
Current Urban Studies
Vol.5 No.1
, March 8, 2017
DOI:
10.4236/cus.2017.51004
1,996
Downloads
4,983
Views
Citations
An Assessment of Atmospheric Boundary Layer Turbulence in Maiduguri, Nigeria
(Articles)
David O. Edokpa
,
Vincent E. Weli
Open Journal of Air Pollution
Vol.6 No.2
, April 24, 2017
DOI:
10.4236/ojap.2017.62003
1,773
Downloads
3,951
Views
Citations
The Role of Efferent Reduction of Cochlear Compression in the Detection of Tones in Noise
(Articles)
Shaum P. Bhagat
,
Anusha Yellamsetty
Open Journal of Acoustics
Vol.7 No.3
, September 8, 2017
DOI:
10.4236/oja.2017.73007
1,182
Downloads
2,299
Views
Citations
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