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DOI
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Affiliation
ISSN
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Effects and Countermeasures of “Replacing Business Tax with VAT” to Real Estate Industry
(Articles)
Fang Zhou
Modern Economy
Vol.7 No.5
,May 18, 2016
DOI:
10.4236/me.2016.75064
4,087
Downloads
5,796
Views
Citations
Research on the Practical Operation Specification of Accounting Treatment of Pilot Enterprises Business Tax Changing to VAT
(Articles)
Liya Ma
,
Xingrui Zhang
,
Shufeng Wang
Open Journal of Social Sciences
Vol.3 No.5
,May 22, 2015
DOI:
10.4236/jss.2015.35014
5,169
Downloads
6,396
Views
Citations
The Research on the Insurance Industry’s Tax Burden in China under the Background of Change from Business Tax to VAT
(Articles)
Kewei Chen
Modern Economy
Vol.9 No.4
,April 26, 2018
DOI:
10.4236/me.2018.94048
1,136
Downloads
3,436
Views
Citations
Analysis of Market Effect and Influencing Factors of “Replace Business Tax with VAT” —Evidence from Listed Companies in the Financial Industry
(Articles)
Xianping Yuan
,
Xiaomei Ma
Open Access Library Journal
Vol.6 No.4
,April 18, 2019
DOI:
10.4236/oalib.1105317
559
Downloads
1,184
Views
Citations
An Analysis of New VAT Law in Bangladesh: Changes & Challenges
(Articles)
Taslima Khanam
,
Anju Man Ara Begum
,
Sufia Khanam
,
Fatema-tuj- zuhra
Beijing Law Review
Vol.12 No.3
,September 10, 2021
DOI:
10.4236/blr.2021.123044
266
Downloads
7,552
Views
Citations
This article belongs to the Special Issue on
Law Theory and Practice
Public Perception and Attitude towards Value Added Tax (VAT) in Nigeria
(Articles)
Adesina Olugoke Oladipupo
,
Famous Prince Izedonmi
iBusiness
Vol.5 No.4
,December 6, 2013
DOI:
10.4236/ib.2013.54016
8,217
Downloads
14,289
Views
Citations
Are Tax Treaties for the Benefits of Taxpayers or Maximisation of State Revenue? A Review of VAT Treaty between Lesotho and South Africa
(Articles)
Malefetsane Nketekete
Open Journal of Business and Management
Vol.9 No.3
,May 31, 2021
DOI:
10.4236/ojbm.2021.93078
291
Downloads
1,200
Views
Citations
The Impact of VAT and the Minimum Wage on the Economy of Kosovo
(Articles)
Artan Haziri
,
Blerona Shala
Open Access Library Journal
Vol.8 No.8
,August 23, 2021
DOI:
10.4236/oalib.1107701
79
Downloads
678
Views
Citations
Business Wealth and Tax Policy
(Articles)
Robert M. Hull
Theoretical Economics Letters
Vol.9 No.4
,April 24, 2019
DOI:
10.4236/tel.2019.94066
918
Downloads
2,012
Views
Citations
Study on the Problem of China’s Business Tax Changes to VAT
—Based on the Panel Data of Listed Companies in the Transport Industry
(Articles)
Ran Yin
Open Journal of Social Sciences
Vol.3 No.11
,November 17, 2015
DOI:
10.4236/jss.2015.311021
6,292
Downloads
7,784
Views
Citations
Do Higher Tax Rates Encourage/Discourage Tax Compliance?
(Articles)
María Jesús Freire-Serén
,
Judith Panadés
Modern Economy
Vol.4 No.12
,December 13, 2013
DOI:
10.4236/me.2013.412086
7,596
Downloads
13,044
Views
Citations
Tax Knowledge, Penalties and Tax Compliance in Small and Medium Scale Enterprises in Nigeria
(Articles)
Adesina Olugoke Oladipupo
,
Uyioghosa Obazee
iBusiness
Vol.8 No.1
,March 2, 2016
DOI:
10.4236/ib.2016.81001
10,963
Downloads
29,539
Views
Citations
Effects of Tax Audit on Tax Compliance and Remittance of Tax Revenue in Ekiti State
(Articles)
Clement Olatunji Olaoye
,
Ayodele Temitope Ekundayo
Open Journal of Accounting
Vol.8 No.1
,January 31, 2019
DOI:
10.4236/ojacct.2019.81001
3,606
Downloads
16,612
Views
Citations
Macroeconomic Determinants of the Mobilization of Tax Revenues of the Countries of the West African Economic and Monetary Union (WAEMU)
(Articles)
Issa Larba Kobyagda
Modern Economy
Vol.10 No.1
,January 22, 2019
DOI:
10.4236/me.2019.101017
933
Downloads
2,696
Views
Citations
Economic Impact of GM Hysteria on EU Feed Market
(Articles)
József Popp
,
Károly Pető
,
Róbert Magda
,
Zoltán Lakner
American Journal of Plant Sciences
Vol.4 No.8
,July 30, 2013
DOI:
10.4236/ajps.2013.48186
3,842
Downloads
5,936
Views
Citations
Energy of the Gravitational Field as an Equivalent of the Dark Energy of the Universe
(Articles)
Valentyn Nastasenko
Journal of Applied Mathematics and Physics
Vol.9 No.7
,July 22, 2021
DOI:
10.4236/jamp.2021.97105
139
Downloads
825
Views
Citations
Value-Added Tax Change Implementation Aftermath: A Case of MTN
(Articles)
Phindile R. Nene
Open Journal of Business and Management
Vol.11 No.6
,November 14, 2023
DOI:
10.4236/ojbm.2023.116164
69
Downloads
500
Views
Citations
Reviews of Tax Planning
(Articles)
Manxia Yuan
,
Xi Xu
Open Journal of Social Sciences
Vol.3 No.11
,November 16, 2015
DOI:
10.4236/jss.2015.311017
8,945
Downloads
14,357
Views
Citations
Evaluation of Factors Having Impact on Tax Compliance as Regards to Taxpayers: Application for the City of Kars
(Articles)
Alper TazegüL
Open Journal of Social Sciences
Vol.4 No.8
,August 24, 2016
DOI:
10.4236/jss.2016.48010
2,260
Downloads
5,082
Views
Citations
A Note on Time Discretion and the Welfare Cost of Lump-Sum Taxation
(Articles)
Cristian F. Sepulveda
Theoretical Economics Letters
Vol.8 No.2
,February 8, 2018
DOI:
10.4236/tel.2018.82013
990
Downloads
4,721
Views
Citations
This article belongs to the Special Issue on
Research on Tax
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