Tax Reform - Articles - Scientific Research Publishing

The Welfare Comparison of Ad-Valorem Tax and Specific Tax with Both Quality and Quantity Choice of a Consumer (Articles)

Takuya Obara, Shuichi Tsugawa

Theoretical Economics Letters Vol.7 No.6, October 26, 2017

DOI: 10.4236/tel.2017.76122 1,322 Downloads 7,471 Views Citations
This article belongs to the Special Issue on Public Economics
Industrial Policy and Tax Avoidance (Articles)

Ruitao Xie

American Journal of Industrial and Business Management Vol.8 No.6, June 14, 2018

DOI: 10.4236/ajibm.2018.86100 1,465 Downloads 3,143 Views Citations
Developing an Economic Model for Donations: Theoretical Analysis and Policy Implication (Articles)

Tin-Chun Lin

Theoretical Economics Letters Vol.9 No.6, August 27, 2019

DOI: 10.4236/tel.2019.96124 2,760 Downloads 4,124 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 1,493 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 906 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 639 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 299 Views Citations
Attitudes Regarding the Market Economy in Urban China (Articles)

Ming Tsui, Xiao Li

Sociology Mind Vol.2 No.2, April 17, 2012

DOI: 10.4236/sm.2012.22024 4,290 Downloads 7,319 Views Citations
Research Into the Improvement of College Students' Life-Long Learning Ability (Articles)

Xinxin Wang, Qingxi Hu

Creative Education Vol.3 No.7B, January 11, 2013

DOI: 10.4236/ce.2012.37B017 5,062 Downloads 7,748 Views Citations
On Satellite Communications Course Reform in Universities of 211 Project (Articles)

Kewen Xia, Zhiwei Zhang, Jianfei Liu, Yue Chi

Open Journal of Applied Sciences Vol.2 No.4B, January 15, 2013

DOI: 10.4236/ojapps.2012.24B021 3,086 Downloads 5,002 Views Citations
The Ordinary College Undergraduate Course Teaching Mode Research (Articles)

Jianling Wang, Hongbo Lai

Creative Education Vol.3 No.7B, January 15, 2013

DOI: 10.4236/ce.2012.37B034 5,116 Downloads 7,229 Views Citations
Deforestation, Agrarian Reform and Oil Development in Ecuador, 1964-1994 (Articles)

Robert Wasserstrom, Douglas Southgate

Natural Resources Vol.4 No.1, March 28, 2013

DOI: 10.4236/nr.2013.41004 5,849 Downloads 9,813 Views Citations
Harmonizing Budgeting and Accounting: The Case of Italy (Articles)

Adriana Bruno

Open Journal of Accounting Vol.3 No.1, January 17, 2014

DOI: 10.4236/ojacct.2014.31005 9,138 Downloads 13,974 Views Citations
Why Is Medical Care Expensive in the US? (Articles)

Kaz Miyagiwa, Paul Rubin

Theoretical Economics Letters Vol.4 No.1, February 12, 2014

DOI: 10.4236/tel.2014.41010 4,061 Downloads 6,386 Views Citations
Report on the Pilot Comprehensive Reform of Private Education: Based on the Survey of 62 Schools in X City (Articles)

Ling Li, Qian Zhao, Yu Wen

Open Journal of Social Sciences Vol.3 No.1, January 14, 2015

DOI: 10.4236/jss.2015.31005 2,748 Downloads 3,722 Views Citations
Business Process Reengineering in Government Agencies: Lessons from an Experience in Mexico (Articles)

Jaime Torres Fragoso

Journal of Service Science and Management Vol.8 No.3, June 26, 2015

DOI: 10.4236/jssm.2015.83040 6,699 Downloads 10,079 Views Citations
Study on Fiscal Transfer Payment System Reform in China—Based on the Perspective of a New Road to Urbanization (Articles)

Shiqin Guo, Jie Zou

Modern Economy Vol.6 No.8, August 6, 2015

DOI: 10.4236/me.2015.68082 3,902 Downloads 5,315 Views Citations
Reform and Exploration on Electric Circuit Course Teaching Based on CDIO (Articles)

Yuanbin Wang

Creative Education Vol.7 No.3, March 28, 2016

DOI: 10.4236/ce.2016.73048 2,113 Downloads 3,266 Views Citations
Financial Support for Technological Innovation of the Supply-Side Reform (Articles)

Jiaqing Deng

Open Journal of Social Sciences Vol.5 No.3, March 22, 2017

DOI: 10.4236/jss.2017.53014 1,772 Downloads 3,191 Views Citations
Study on the Application of Case Teaching Method in the Cultivation of Master of Professional Clinical Surgery (Articles)

Yijin Zheng, Jinjun Li, Qingming Wu, Yinxia Wu, Manqin Guo, Ting Yu

Creative Education Vol.9 No.2, February 14, 2018

DOI: 10.4236/ce.2018.92017 867 Downloads 2,600 Views Citations

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