Tax Law - Articles - Scientific Research Publishing

Tax Responsibility of Economic Groups (Articles)

Rafael Oliveira Beber Peroto

Beijing Law Review Vol.16 No.2，June 30, 2025

DOI: 10.4236/blr.2025.162059 14 Downloads 108 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 529 Downloads 1,458 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 2,356 Downloads 3,765 Views Citations
This article belongs to the Special Issue on Law and Economics
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 140 Downloads 605 Views Citations
This article belongs to the Special Issue on Constitutional Law
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 235 Downloads 1,360 Views Citations
This article belongs to the Special Issue on Economics, Law and Policy
Research on the Structure of China’s Enterprise Income Tax Law System (Articles)

Yinying Wang

Beijing Law Review Vol.2 No.2，June 13, 2011

DOI: 10.4236/blr.2011.22007 7,541 Downloads 16,215 Views Citations
The Application of Judicial Precedents as a Way to Reduce Brazilians Tax Lawsuits (Articles)

Renato Lopes Becho

Beijing Law Review Vol.11 No.3，September 17, 2020

DOI: 10.4236/blr.2020.113044 544 Downloads 1,679 Views Citations
Introduction to Brazilian Constitutional Tax Law System (Articles)

Renato Lopes Becho, Rafael Kaue Feltrim Oliveira#

Beijing Law Review Vol.12 No.3，September 27, 2021

DOI: 10.4236/blr.2021.123050 277 Downloads 1,542 Views Citations
The Relevance of Jurisprudence in Tax Law: An Analysis from the Perspective of Brazilian System of Precedents (Articles)

Renato Lopes Becho, Katia Locoselli Gutierres

Beijing Law Review Vol.14 No.2，June 20, 2023

DOI: 10.4236/blr.2023.142047 148 Downloads 805 Views Citations
The Scope and Hierarchy of the Principle of Legality in Tax Law: An Analysis from the Perspective of Brazilian System (Articles)

Celeste Maria Vásquez Dan Lins

Beijing Law Review Vol.14 No.4，December 27, 2023

DOI: 10.4236/blr.2023.144124 149 Downloads 681 Views Citations
Research on Strengthening Tax Follow-Up Management and Preventing Tax Law Enforcement Risks in the Context of Simplified Administration and Power Decentralization (Articles)

Meihong Li, Hanchun Wei

Journal of Financial Risk Management Vol.5 No.4，December 30, 2016

DOI: 10.4236/jfrm.2016.54026 1,856 Downloads 2,969 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 7,931 Downloads 12,859 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 11,646 Downloads 30,420 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 4,150 Downloads 18,632 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 1,110 Downloads 3,021 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 9,360 Downloads 12,829 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 2,368 Downloads 5,339 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 1,075 Downloads 5,186 Views Citations
This article belongs to the Special Issue on Research on Tax
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 2,139 Downloads 5,397 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 4,937 Downloads 17,546 Views Citations

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