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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
997
Downloads
4,622
Views
Citations
This article belongs to the Special Issue on
Research on Tax
Basic Erosion and Profit Shifting (BEPS)
(Articles)
Marco Lupi
Beijing Law Review
Vol.11 No.1
,January 22, 2020
DOI:
10.4236/blr.2020.111007
843
Downloads
2,295
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
7,632
Downloads
11,705
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
11,029
Downloads
27,650
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
3,656
Downloads
15,758
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
945
Downloads
2,471
Views
Citations
Non-Linear Analysis of Masonry Structures Subjected to External Settlements
(Articles)
Stefano Galassi
,
Michele Paradiso
,
Giacomo Tempesta
Open Journal of Civil Engineering
Vol.3 No.2A
,June 17, 2013
DOI:
10.4236/ojce.2013.32A003
6,003
Downloads
10,314
Views
Citations
This article belongs to the Special Issue on
Building and Civil Engineering
Development of Deterministic Thinking Scale Based on Iranian Culture
(Articles)
Jalal Younesi
,
Akram Alsadat Mirafzal
Psychology
Vol.4 No.11
,November 22, 2013
DOI:
10.4236/psych.2013.411116
4,084
Downloads
5,895
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
8,980
Downloads
12,128
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
2,262
Downloads
4,934
Views
Citations
The Regional Tax Policy: A Review in Greece
(Articles)
Nikolaos Varotsis
,
Ioannis Katerelos
Modern Economy
Vol.10 No.8
,August 28, 2019
DOI:
10.4236/me.2019.108125
1,229
Downloads
3,034
Views
Citations
Determinants of Tax Evasion: Empirical Evidence from Ghana
(Articles)
Bismark Ameyaw
,
Dominic Dzaka
Modern Economy
Vol.7 No.14
,December 14, 2016
DOI:
10.4236/me.2016.714145
4,703
Downloads
15,983
Views
Citations
Local Tax Scale and Its Economic Effects in China
(Articles)
Feiyang Chang
Modern Economy
Vol.8 No.3
,March 31, 2017
DOI:
10.4236/me.2017.83033
1,658
Downloads
3,162
Views
Citations
Tax Ethics and Tax Evasion, Evidence from Greece
(Articles)
George Drogalas
,
Evgenia Anagnostopoulou
,
Michail Pazarskis
,
Dimitrios Petkopoulos
Theoretical Economics Letters
Vol.8 No.5
,April 16, 2018
DOI:
10.4236/tel.2018.85070
3,948
Downloads
10,692
Views
Citations
High-Tech Enterprise Tax Planning
(Articles)
Qiong Zhang
American Journal of Industrial and Business Management
Vol.9 No.1
,January 18, 2019
DOI:
10.4236/ajibm.2019.91013
1,823
Downloads
3,887
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
299
Downloads
1,155
Views
Citations
The Optimal Gasoline Tax for China
(Articles)
C.-Y. Cynthia Lin
,
Jieyin Zeng
Theoretical Economics Letters
Vol.4 No.4
,April 24, 2014
DOI:
10.4236/tel.2014.44037
8,943
Downloads
20,632
Views
Citations
This article belongs to the Special Issue on
Public Economics
Tax Crime Investigation
(Articles)
Amarilda Xhaferri
Open Journal of Applied Sciences
Vol.4 No.8
,July 24, 2014
DOI:
10.4236/ojapps.2014.48041
2,771
Downloads
3,967
Views
Citations
An Empirical Analysis to the Impact of Tax Incentives on FDI after WTO
(Articles)
Jue Yan
Modern Economy
Vol.7 No.11
,October 10, 2016
DOI:
10.4236/me.2016.711121
1,961
Downloads
3,899
Views
Citations
Research on the Reform and Perfection of Resource Tax System
(Articles)
Tingting Fan
Open Journal of Social Sciences
Vol.9 No.3
,March 24, 2021
DOI:
10.4236/jss.2021.93021
412
Downloads
1,158
Views
Citations
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