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ISSN
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Research on Tax Collection and Management System of E-Commerce
(Articles)
Aizhen Li
American Journal of Industrial and Business Management
Vol.8 No.11
,November 29, 2018
DOI:
10.4236/ajibm.2018.811150
2,468
Downloads
5,919
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
798
Downloads
1,796
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
1,890
Downloads
6,892
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
1,121
Downloads
4,063
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
271
Downloads
7,604
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
145
Downloads
897
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
64
Downloads
956
Views
Citations
Conditional and Unconditional Tax Incentives from a Legal Certainty Perspective
(Articles)
Hendrick Pinheiro
,
Estevão Horvath
Beijing Law Review
Vol.14 No.4
,November 2, 2023
DOI:
10.4236/blr.2023.144089
51
Downloads
285
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
61
Downloads
286
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
41
Downloads
152
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
4,712
Downloads
8,787
Views
Citations
Vertical Externalities in a Tax Setting in a System of Hierarchical Governments
(Articles)
Chao-Lan Wang
,
Yi-Chung Hsu
Theoretical Economics Letters
Vol.3 No.3
,June 7, 2013
DOI:
10.4236/tel.2013.33021
4,260
Downloads
6,146
Views
Citations
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
8,253
Downloads
13,602
Views
Citations
Optimal Fiscal Policy Instrument under Different Shocks
(Articles)
Shuguang Xing
Theoretical Economics Letters
Vol.7 No.6
,October 16, 2017
DOI:
10.4236/tel.2017.76115
1,121
Downloads
2,068
Views
Citations
This article belongs to the Special Issue on
Public Economics
Will Corporate Tax Avoidance Lead to Forced Executives Turnover?
(Articles)
Tian Yu
American Journal of Industrial and Business Management
Vol.10 No.2
,February 13, 2020
DOI:
10.4236/ajibm.2020.102017
736
Downloads
1,648
Views
Citations
Is Henry George’s Land Value Tax Fair, Efficient, Both, or Neither?
(Articles)
Zitong Xue
Open Journal of Social Sciences
Vol.10 No.7
,July 22, 2022
DOI:
10.4236/jss.2022.107020
184
Downloads
1,306
Views
Citations
Contribution of the Tobacco Tax to the Financing of Health Systems in Democratic Republic of the Congo
(Articles)
Milambo Kapia Patrice
,
Omombo Cosmas
,
Mbulu Bushebu Sylvie
,
Makombo Wabo Etienne
,
Ngimbi Nzau Valentine
,
Masandi Milondo Alphonse
Journal of Biosciences and Medicines
Vol.10 No.8
,August 16, 2022
DOI:
10.4236/jbm.2022.108011
87
Downloads
404
Views
Citations
Economic Integration, Tax Erosion, and Decentralisation: An Empirical Analysis
(Articles)
Francesca Gastaldi
,
Paolo Liberati
,
Antonio Scialà
Modern Economy
Vol.4 No.10A
,October 28, 2013
DOI:
10.4236/me.2013.410A003
3,462
Downloads
5,385
Views
Citations
This article belongs to the Special Issue on
Public Economics
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
6,300
Downloads
7,556
Views
Citations
The Effect on Growth of a Tax Shift between Land Value Taxes and Income Taxes in Denmark
(Articles)
Philip Allan
,
Gohar Hovsepyan
Modern Economy
Vol.10 No.8
,August 7, 2019
DOI:
10.4236/me.2019.108119
1,112
Downloads
2,713
Views
Citations
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