Tax Policies - Articles - Scientific Research Publishing

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 223 Downloads 1,595 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 104 Downloads 968 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 90 Downloads 705 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 54 Downloads 329 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 5,930 Downloads 9,745 Views Citations
Environmental Policies and Firm Behavior with Endogenous Investment in R & D (Articles)

Emanuela Giusi Gaeta

Technology and Investment Vol.1 No.2, May 25, 2010

DOI: 10.4236/ti.2010.12009 4,546 Downloads 8,361 Views Citations
Pattern and Policies of Mainland China’s MICE Industry (Articles)

Jianhua Wu, Xuan Xiao

Chinese Studies Vol.1 No.2, August 29, 2012

DOI: 10.4236/chnstd.2012.12002 6,623 Downloads 14,884 Views Citations
Effectiveness of Child Care Policies in an Economy with Child Care Services (Articles)

Masaya Yasuoka, Atsushi Miyake

Modern Economy Vol.3 No.5, September 29, 2012

DOI: 10.4236/me.2012.35085 5,517 Downloads 8,498 Views Citations
An Extended Model of Currency Options Applicable as Policy Tool for Central Banks with Inflation Targeting and Dollarized Economies (Articles)

Luis-Felipe Arizmendi

Theoretical Economics Letters Vol.3 No.3, June 7, 2013

DOI: 10.4236/tel.2013.33027 5,492 Downloads 8,131 Views Citations
A Note on the Determinants of Recent Pupil Achievement (Articles)

Frederic L. Pryor

Creative Education Vol.5 No.14, August 15, 2014

DOI: 10.4236/ce.2014.514143 2,649 Downloads 3,692 Views Citations
The Ethics of Therapy Selection in Dermatology (Articles)

Michael M. Wolz, Mark R. Pittelkow

International Journal of Clinical Medicine Vol.5 No.16, August 25, 2014

DOI: 10.4236/ijcm.2014.516132 3,481 Downloads 4,721 Views Citations
This article belongs to the Special Issue on Medical Ethics
Households Credits, Financial Intermediation and Monetary Policies (Articles)

Cécile Bastidon

Modern Economy Vol.5 No.10, September 18, 2014

DOI: 10.4236/me.2014.510093 3,115 Downloads 4,590 Views Citations
Critical Education beyond Capital: Challenges on Overcoming Social and Scholar Inequalities over the Stage of Contemporary Education Policies (Articles)

Maurício Roberto da Silva, Miguel Ângelo Silva da Costa, Luci dos Santos Bernardi

Creative Education Vol.6 No.4, March 25, 2015

DOI: 10.4236/ce.2015.64048 4,671 Downloads 6,099 Views Citations
This article belongs to the Special Issue on Critical Thinking and Critical Pedagogy
The Influences of WTO Accession on China’s State-Owned Enterprises (Articles)

Shanshan Li, Ningxiang Xu

Open Journal of Business and Management Vol.3 No.2, April 20, 2015

DOI: 10.4236/ojbm.2015.32019 4,125 Downloads 6,709 Views Citations
Relevance of Epistemological Pluralism for Resource Management Policies (Articles)

Mónica Gómez Salazar

Open Journal of Philosophy Vol.5 No.6, July 23, 2015

DOI: 10.4236/ojpp.2015.56039 4,783 Downloads 5,905 Views Citations
How to Achieve Local Resilience to Flood Risks by Increasing Solidarity: The Example of the “Syndicat Mixte” (Inter-Municipal Cooperation Structure) of the French Territory of Belfort-Montbéliard (Articles)

Pierre Pech, Charly Duplan, Lucas Robin-Chevallier, Remy Fevrier

Journal of Water Resource and Protection Vol.8 No.4, April 29, 2016

DOI: 10.4236/jwarp.2016.84042 2,274 Downloads 3,513 Views Citations
This article belongs to the Special Issue on Water Policy and Sustainability Research
Human Rights and Justice: Youth Perceptions in Dialogue with Public Policies in Brazil (Articles)

Ana Maria Eyng, Thais Pacievitch, Maria de Lourdes do Prado Krüger D’Almeida

Creative Education Vol.7 No.8, June 3, 2016

DOI: 10.4236/ce.2016.78117 1,986 Downloads 3,245 Views Citations
This article belongs to the Special Issue on Higher Education Research and Development
The Dynamics of Policies and Practices of Labour Contracting in the Nigerian Oil and Gas Sector (Articles)

Hakeem Adeniyi Ajonbadi

Open Access Library Journal Vol.2 No.9, September 16, 2015

DOI: 10.4236/oalib.1101756 2,678 Downloads 5,018 Views Citations
A Critical Thought about the Theoretical Approaches to Migration Policies and Argentine Experience (Articles)

Julieta Nicolao

Open Journal of Social Sciences Vol.4 No.9, September 22, 2016

DOI: 10.4236/jss.2016.49015 1,706 Downloads 3,250 Views Citations
Adaptability Adjustment of China’s Fiscal and Taxation Policies under “New Normal”—Based on Korea’s Experience (Articles)

Yuanqing Han

Modern Economy Vol.7 No.14, December 16, 2016

DOI: 10.4236/me.2016.714149 1,743 Downloads 2,969 Views Citations

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