Capital Gains Tax for Securities - Articles - Scientific Research Publishing

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 1,373 Downloads 4,197 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 601 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 1,505 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 100 Downloads 929 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 661 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 301 Views Citations
An Application of Fuzzy Set Theory to the Weighted Average Cost of Capital and Capital Structure Decision (Articles)

Shin-Yun Wang, Chih-Chiang Hwang

Technology and Investment Vol.1 No.4, November 30, 2010

DOI: 10.4236/ti.2010.14032 7,443 Downloads 14,102 Views Citations
Labor Productivity vs. Minimum Wage Level (Articles)

Mieczysław Dobija

Modern Economy Vol.2 No.5, November 25, 2011

DOI: 10.4236/me.2011.25086 6,044 Downloads 12,578 Views Citations
Towards Scientific Economics (Articles)

Mieczysław Dobija, Bartosz Kurek

Modern Economy Vol.4 No.4, April 30, 2013

DOI: 10.4236/me.2013.44033 4,635 Downloads 8,639 Views Citations
Export Earnings Instability and Investment in Ghana, 1981 to 2011 (Articles)

Patricia Woedem Aidam, Kwabena Asomanin Anaman

Modern Economy Vol.5 No.5, May 29, 2014

DOI: 10.4236/me.2014.55059 4,982 Downloads 6,925 Views Citations
High and Low Leverage Choices: Some Evidence from Private Firms (Articles)

Pietro Gottardo, Anna Maria Moisello

Modern Economy Vol.7 No.3, March 23, 2016

DOI: 10.4236/me.2016.73030 2,811 Downloads 6,186 Views Citations
Intellectual Capital: An Exploratory Study from Lebanon (Articles)

Hussin J. Hejase, Ale J. Hejase, Hassana Tabsh, Hassan C. Chalak

Open Journal of Business and Management Vol.4 No.4, August 19, 2016

DOI: 10.4236/ojbm.2016.44061 3,547 Downloads 8,966 Views Citations
The Equality of Distribution of Education Resources—The Case of 96 Universities in the US (Articles)

Yuanyuan Liu

Open Journal of Social Sciences Vol.5 No.1, January 19, 2017

DOI: 10.4236/jss.2017.51014 1,691 Downloads 4,828 Views Citations
A Study on the Relationship between the Shareholding Ratio of the Controlling Shareholders and the Capital Occupation under the Different Capital Structures (Articles)

Xuangang Lv

American Journal of Industrial and Business Management Vol.7 No.3, March 31, 2017

DOI: 10.4236/ajibm.2017.73023 2,090 Downloads 3,811 Views Citations
The Research on the Path of Rural Bank’s Transformation Based on Bourdieu*’s Practice Theory: A Case Study of Wuwei Rural Bank in China (Articles)

Huifen Wang, Meilin Chen, Bin Zheng

Journal of Service Science and Management Vol.10 No.3, June 26, 2017

DOI: 10.4236/jssm.2017.103025 1,892 Downloads 4,084 Views Citations
Human Capital and Inappropriate Behavior: Review and Recommendations (Articles)

David D. Van Fleet

Journal of Human Resource and Sustainability Studies Vol.6 No.4, November 26, 2018

DOI: 10.4236/jhrss.2018.64042 1,426 Downloads 4,706 Views Citations
How Psychological Capital Promotes Innovative Behavior: A Mutilevel Modeling (Articles)

Xiling Lan

American Journal of Industrial and Business Management Vol.9 No.12, December 19, 2019

DOI: 10.4236/ajibm.2019.912146 1,167 Downloads 3,124 Views Citations
Top Managerial Oversea Social Capital, Firm Network Position and Innovation: The Mediating Effect of Prestige and Power from Firm Network Position (Articles)

Tian Wang

Journal of Service Science and Management Vol.14 No.3, June 7, 2021

DOI: 10.4236/jssm.2021.143019 455 Downloads 1,517 Views Citations
Effect of Entrepreneurial Motivation on Psychological and Social Capital of Youth Fruit Agrienterprises in Nakuru County (Articles)

Winnie Jematia Kokown, Hillary Kiplangat Bett, Florence Opondo, Dickson Otieno Okello

Open Access Library Journal Vol.10 No.7, July 28, 2023

DOI: 10.4236/oalib.1110418 161 Downloads 1,091 Views Citations
Optimization Approach to Asset and Capital Structure of Companies (Articles)

Erdenebat Munkhdalai, Enkhbayar Jamsranjav, Oyuntsetseg Luvsandash, Gantulga Garamdorj

iBusiness Vol.15 No.4, December 29, 2023

DOI: 10.4236/ib.2023.154023 353 Downloads 1,366 Views Citations

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