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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
905
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
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
Cultural Diversity in Police Organizations: A Quantitative Study between Two Generations of Recruits at the Rio Grande Do Norte State Police
(Articles)
Moreno Montenegro
,
Angeliki Papasava
Open Journal of Social Sciences
Vol.11 No.3
, March 17, 2023
DOI:
10.4236/jss.2023.113010
327
Downloads
2,097
Views
Citations
This article belongs to the Special Issue on
Culture, Values, and Beliefs
Community-Oriented Policing: Insights from New Haven and Implications for Ghana and Nigeria
(Articles)
Ogochukwu C. Nweke
,
Kwesi Osei-Bonsu
,
Okwudiri Nwosu
,
Sani Abdul-Aziz
,
Bashiru Salifu Zibo
Open Journal of Social Sciences
Vol.12 No.8
, August 5, 2024
DOI:
10.4236/jss.2024.128001
450
Downloads
1,754
Views
Citations
Estimating the Effect of Carbon Tax on CO
2
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
8,431
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
4,013
Downloads
6,306
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
3,148
Downloads
5,703
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
5,576
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
4,345
Downloads
5,566
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
6,024
Downloads
8,860
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
Tax Reform for a Fairer, More Vibrant Economy
(Articles)
Lok Sang Ho
,
Tianle Zhang
Modern Economy
Vol.7 No.8
, July 28, 2016
DOI:
10.4236/me.2016.78092
1,989
Downloads
3,514
Views
Citations
This article belongs to the Special Issue on
Taxes
Effects of Tax-Based Saving Incentives on Contribution Behavior: Lessons from the Introduction of the Riester Scheme in Germany
(Articles)
Swen Kuper
,
Thomas-Patrick Schmidt
Modern Economy
Vol.7 No.11
, September 29, 2016
DOI:
10.4236/me.2016.711117
1,775
Downloads
3,233
Views
Citations
This article belongs to the Special Issue on
Taxes
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