Climate Change Mitigation; Emissions Trading; Carbon Tax - Articles

Estimating Tax Revenue Elasticity of Municipal Tobacco Taxes by Region with Average Adjustment Lags (Articles)

Shunsuke Sekiguchi, Toshihiro Watanabe

Current Urban Studies Vol.10 No.2, June 23, 2022

DOI: 10.4236/cus.2022.102019 203 Downloads 1,014 Views Citations
Financial Projections and Acceptability of Earmarked Fuel Levy to Finance Health in Tanzania—A Pilot Study (Articles)

Amani Thomas Mori, Pål Sebastian Vognstølen

Modern Economy Vol.13 No.6, June 23, 2022

DOI: 10.4236/me.2022.136043 376 Downloads 1,360 Views Citations
Emission Tax, R&D Subsidy and Green Innovation of Firms: An Analysis Based on Mixed Oligopoly Theory (Articles)

Yalei Peng, Hongjin Xiang

American Journal of Industrial and Business Management Vol.13 No.5, May 31, 2023

DOI: 10.4236/ajibm.2023.135027 240 Downloads 987 Views Citations
Analysis of the Influence Mechanisms of Environmental Management System Certification on the Green Innovation of Enterprises: The Exogenous Shock Effect of Environmental Protection Tax (Articles)

Guoping Liao, Shihang Yang

Modern Economy Vol.14 No.5, May 31, 2023

DOI: 10.4236/me.2023.145036 274 Downloads 1,160 Views Citations
The Relevance of Jurisprudence in Tax Law: An Analysis from the Perspective of Brazilian System of Precedents (Articles)

Renato Lopes Becho, Katia Locoselli Gutierres

Beijing Law Review Vol.14 No.2, June 20, 2023

DOI: 10.4236/blr.2023.142047 234 Downloads 1,231 Views Citations
The Factors Influencing Manufacturers’ Preference and Use of Electronic Tax Stamps (ETS) in Morogoro Region, Tanzania (Articles)

Leah Ezekiel Mnjeja, Alexis Naho, Lazaro Athanas Mwonge

Open Journal of Social Sciences Vol.11 No.10, October 7, 2023

DOI: 10.4236/jss.2023.1110003 255 Downloads 1,293 Views Citations
The Scope and Hierarchy of the Principle of Legality in Tax Law: An Analysis from the Perspective of Brazilian System (Articles)

Celeste Maria Vásquez Dan Lins

Beijing Law Review Vol.14 No.4, December 27, 2023

DOI: 10.4236/blr.2023.144124 238 Downloads 1,147 Views Citations
Evaluation of Water Resources Tax Policy in China Pilot Areas Based on Three-Stage DEA Model (Articles)

Bingying Li, Guiliang Tian, Xuan Wu, Siyu Xu

Open Journal of Business and Management Vol.12 No.1, December 29, 2023

DOI: 10.4236/ojbm.2024.121007 259 Downloads 801 Views Citations
A Multifactor VAT Gap Comparative Analysis in the European Union (Articles)

Dimitris Balios, Spyridon Pierrakos, Stefanos Tantos

Theoretical Economics Letters Vol.14 No.3, June 13, 2024

DOI: 10.4236/tel.2024.143043 178 Downloads 1,122 Views Citations
Local Tax Determinants an Unbalanced Panel Data Analysis: Evidence in Moroccan Municipalities (Articles)

Lina Benabdellah, Othmane Fahim

Theoretical Economics Letters Vol.14 No.3, June 26, 2024

DOI: 10.4236/tel.2024.143053 206 Downloads 859 Views Citations
Software Taxation from the Perspective of the Recent Decisions of the Brazilian Supreme Court (STF) in ADI’s 1945/MT and 5659/MG (Articles)

Gustavo de Mello Vianna Gudin Di Marzo, Elizabeth Nazar Carrazza

Beijing Law Review Vol.15 No.3, September 14, 2024

DOI: 10.4236/blr.2024.153071 88 Downloads 585 Views Citations
Sustainable Development Goals and Taxation in the Brazilian Constitution (Articles)

Fernando Scaff, Lise Tupiassu

Beijing Law Review Vol.15 No.3, September 27, 2024

DOI: 10.4236/blr.2024.153095 114 Downloads 616 Views Citations
Tax Managerial Model of Public Institutions
—Case of Urban Transport Service and Communication Routes (Articles)

Gracia Kasongo

Open Journal of Social Sciences Vol.12 No.10, October 18, 2024

DOI: 10.4236/jss.2024.1210010 91 Downloads 571 Views Citations
Fostering Early Financial and Tax Understanding: Integrating Concepts into Education (Articles)

Georgia Manolakou

Open Journal of Social Sciences Vol.12 No.10, October 28, 2024

DOI: 10.4236/jss.2024.1210026 162 Downloads 1,144 Views Citations
Taxation and Financial Stability: Cluster-Based Insights from EU States (Articles)

Simonas Skaržauskas

Theoretical Economics Letters Vol.14 No.6, December 2, 2024

DOI: 10.4236/tel.2024.146115 112 Downloads 658 Views Citations
Taxation in the Digital Age (Articles)

Victor A. Canto

Open Journal of Social Sciences Vol.13 No.5, May 29, 2025

DOI: 10.4236/jss.2025.135028 108 Downloads 754 Views Citations
The Impact of Tax Incentives on R&D Investment and Corporate Competitiveness: A Case Study of CATL (Articles)

Yanyun Yang, Jian Xue

Open Journal of Business and Management Vol.14 No.1, January 20, 2026

DOI: 10.4236/ojbm.2026.141035 95 Downloads 857 Views Citations
From Usefulness to Declining Significance of Deferred Tax Credits: A Critical Consideration of the Post-COVID Period: Empirical and Methodological Limits (Articles)

Eleni Imprixi, Georgia Karakousis, Dimitrios Dimitriou, Dimitra Kouloubou, Nicos Sykianakis

Theoretical Economics Letters Vol.16 No.1, February 3, 2026

DOI: 10.4236/tel.2026.161013 433 Downloads 1,607 Views Citations
Fiscal Legitimacy and Institutional Trust: Sociological Mechanisms of Corporate Tax Compliance in Romania (Articles)

Elena-Raluca Popescu

Advances in Applied Sociology Vol.16 No.3, March 10, 2026

DOI: 10.4236/aasoci.2026.163014 70 Downloads 371 Views Citations
The Dilemma and Solution of the Multilateral Legal Framework of International Taxation (Articles)

Wei Xu

Beijing Law Review Vol.14 No.2, June 15, 2023

DOI: 10.4236/blr.2023.142042 204 Downloads 1,037 Views Citations

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