Tax Reforms - Articles - Scientific Research Publishing

Economic Crime: Tax Evasion in a Developing Country (Articles)

Marina Lamaj

Open Journal of Business and Management Vol.11 No.3, May 8, 2023

DOI: 10.4236/ojbm.2023.113047 439 Downloads 2,823 Views Citations
Impact of Tax Incentives on Employment in Gabonese SMEs: Empirical Evidence from a Sample of SMEs in Grand Libreville (Articles)

Mvono Essono Bertrand

Open Journal of Business and Management Vol.12 No.4, July 11, 2024

DOI: 10.4236/ojbm.2024.124118 215 Downloads 1,147 Views Citations
ESG Accounting—The Principles and Principals to Be Served? (Articles)

Frank Lorne, Tianze Li

Theoretical Economics Letters Vol.14 No.4, August 12, 2024

DOI: 10.4236/tel.2024.144075 171 Downloads 963 Views Citations
E-Governance, Digitized Tax Procedures and SME’s Business Process Performance in Cameroon (Articles)

Ivan Djossa-Tchokoté, Arielle Ornela Ndassi Teutio, Anne Sophie Ada Nyongo

iBusiness Vol.16 No.3, September 4, 2024

DOI: 10.4236/ib.2024.163006 198 Downloads 1,178 Views Citations
The Taxpreneurship Model: Rethinking Tax Administration in Developing and Underdeveloped Economies through the Application of Entrepreneurship Principles (Articles)

Muritala Awodun

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

DOI: 10.4236/tel.2024.146116 93 Downloads 443 Views Citations
A Study on Tax Planning in Merger and Acquisition (Articles)

Iddy Zuberi Kayumba, Shahnaz Noorul Amin

American Journal of Industrial and Business Management Vol.15 No.6, June 26, 2025

DOI: 10.4236/ajibm.2025.156042 158 Downloads 1,099 Views Citations
Corporate Financing, Taxation, and Tobin’s q: Evidence from Japanese Firms and Industries (Articles)

Keiichi Kubota, Susumu Saito, Hitoshi Takehara

Journal of Mathematical Finance Vol.3 No.3A, October 8, 2013

DOI: 10.4236/jmf.2013.33A004 5,787 Downloads 9,162 Views Citations
This article belongs to the Special Issue on Corporate Finance
The Estimation of Property Tax Capitalisation in the Korean Taxation Context (Articles)

Hyung Min Kim, Kyoung-Seok Jang, Youn-Kyoung Hur

Current Urban Studies Vol.1 No.4, December 13, 2013

DOI: 10.4236/cus.2013.14012 4,811 Downloads 8,062 Views Citations
Tax Contribution and Income Gap between Urban and Rural Areas in China (Articles)

Yichao Yu

Open Journal of Social Sciences Vol.3 No.11, November 17, 2015

DOI: 10.4236/jss.2015.311023 3,453 Downloads 4,947 Views Citations
Research on Strengthening Tax Follow-Up Management and Preventing Tax Law Enforcement Risks in the Context of Simplified Administration and Power Decentralization (Articles)

Meihong Li, Hanchun Wei

Journal of Financial Risk Management Vol.5 No.4, December 30, 2016

DOI: 10.4236/jfrm.2016.54026 1,958 Downloads 3,364 Views Citations
Research on Personal Income Tax Affecting Structure of Resident Consumption Expenditure in China (Articles)

Delong Zhang

Modern Economy Vol.8 No.2, January 26, 2017

DOI: 10.4236/me.2017.82010 3,177 Downloads 7,481 Views Citations
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 1,321 Downloads 7,468 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 4,123 Views Citations
Impacts of Property Taxes on Planning and Settlement Development—Germany as a Living Lab (Articles)

Dirk Löhr

Modern Economy Vol.14 No.3, March 10, 2023

DOI: 10.4236/me.2023.143014 1,372 Downloads 4,190 Views Citations
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

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