Tax Policy - Articles - Scientific Research Publishing

The Impact of Economic Growth and Tax Reform on Tax Revenue and Structure: Evidence from China Experience (Articles)

Kanghua Zeng, Shan Li, Qian Li

Modern Economy Vol.4 No.12，December 27, 2013

DOI: 10.4236/me.2013.412091 8,472 Downloads 13,420 Views Citations
Trade Liberalization and Tax Revenue Performance in Uganda (Articles)

Micah Samuel Gaalya

Modern Economy Vol.6 No.2，February 11, 2015

DOI: 10.4236/me.2015.62021 4,924 Downloads 7,225 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 5,236 Downloads 6,474 Views Citations
Evolutionary Analysis of Tax Law: A Methodological Approach (Articles)

Ute Schmiel

Modern Economy Vol.7 No.4，April 12, 2016

DOI: 10.4236/me.2016.74041 2,346 Downloads 3,701 Views Citations
This article belongs to the Special Issue on Law and Economics
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 4,165 Downloads 5,906 Views Citations
Research on the Interference Trend of National Taxation with Price and Inflation (Articles)

Shufeng Wang, Junwei Han

Open Journal of Social Sciences Vol.6 No.3，March 26, 2018

DOI: 10.4236/jss.2018.63011 965 Downloads 2,006 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 1,222 Downloads 3,506 Views Citations
Tax Burden Implication of Tax Reform (Articles)

Yinka Mashood Salaudeen, Tayibat A. Atoyebi

Open Journal of Business and Management Vol.6 No.3，July 30, 2018

DOI: 10.4236/ojbm.2018.63058 1,633 Downloads 4,410 Views Citations
Design of Essential Elements Involved in China’s Carbon-Tax Taxation System and Its Implementation Strategies (Articles)

Aiwen Zhao, Ruilin Li

Low Carbon Economy Vol.10 No.2，June 30, 2019

DOI: 10.4236/lce.2019.102004 889 Downloads 2,053 Views Citations
The Effects of E-Services on Revenue Collection and Tax Compliance among SMEs in Developing Countries: A Case Study of Zambia (Articles)

Vernon Mukuwa, Jackson Phiri

Open Journal of Social Sciences Vol.8 No.1，January 13, 2020

DOI: 10.4236/jss.2020.81008 2,319 Downloads 8,214 Views Citations
Research on the Impact of Tax Shield Effect on Corporate Capital Structure
—Empirical Analysis Based on A-Share Listed Companies (Articles)

Lei Lei

Modern Economy Vol.11 No.1，January 17, 2020

DOI: 10.4236/me.2020.111012 1,335 Downloads 4,933 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 368 Downloads 9,442 Views Citations
This article belongs to the Special Issue on Law Theory and Practice
Research on Tax Risks and Administration Arising from the Phenomenon of Tax Evasion by Celebrities (Articles)

Yuhang Sun

Open Journal of Social Sciences Vol.10 No.7，July 29, 2022

DOI: 10.4236/jss.2022.107029 221 Downloads 1,331 Views Citations
A Study on Goods and Services Tax Reforms, Its Enactment, Implementation and Administration in Sierra Leone (Articles)

Abu Kai Kamara, Sheriff Kamara

Open Access Library Journal Vol.10 No.1，January 16, 2023

DOI: 10.4236/oalib.1109651 108 Downloads 1,351 Views Citations
Judicial Precedents in the Context of the Brazilian Tax Reform (Articles)

Paulo Henrique Santana Barbosa

Beijing Law Review Vol.15 No.1，March 13, 2024

DOI: 10.4236/blr.2024.151020 123 Downloads 553 Views Citations
This article belongs to the Special Issue on Constitutional Law
The Optimal Tax Rate: An Empirical Assessment in Congo (Articles)

Toussaint Armel Bakala

Open Journal of Business and Management Vol.12 No.2，March 28, 2024

DOI: 10.4236/ojbm.2024.122058 113 Downloads 437 Views Citations
An Economic Analysis of Tax Evasion (Articles)

André Folloni, Victoria Baldani-Miranda

Beijing Law Review Vol.15 No.2，June 28, 2024

DOI: 10.4236/blr.2024.152057 209 Downloads 1,188 Views Citations
This article belongs to the Special Issue on Economics, Law and Policy
Religiosity: Mediator of Tax Knowledge and Tax Compliance among Small Business Enterprises (SBEs) (Articles)

Francis Tamale, Violah Mpangwire, Laura A. Orobia, Benjamin Musiita, Thomas Kisaalita, Brian Ssembatya, Kalimu Ndaazano, Brenda Kabasinguzi, Richard Mwesige

Technology and Investment Vol.16 No.1，February 20, 2025

DOI: 10.4236/ti.2025.161003 57 Downloads 380 Views Citations
Tax Compliance among SMEs: An Empirical Analysis of Internal and External Determinants in Shinyanga Municipality, Tanzania (Articles)

Omary Magasha, Immaculate Onesmo Gillo, Sadick Alex

Open Journal of Business and Management Vol.13 No.2，March 11, 2025

DOI: 10.4236/ojbm.2025.132050 63 Downloads 460 Views Citations
Is it Rational to Minimize Tax Payments? (Articles)

Andreas Loffler, Lutz Kruschwitz

Modern Economy Vol.1 No.1，June 7, 2010

DOI: 10.4236/me.2010.11004 4,819 Downloads 9,034 Views Citations

<...234 ...>

	customer@scirp.org
	+86 18163351462(WhatsApp)
	1655362766

	Paper Publishing WeChat

All	Title	Abstract	Keywords
DOI	Author	Journal	Affiliation
ISSN	Subject

	customer@scirp.org
	+86 18163351462(WhatsApp)
	1655362766

	Paper Publishing WeChat

Browse Subjects

Publish with us

Home

About SCIRP

Service

Policies