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Taxation in the Digital Age
(Articles)
Victor A. Canto
Open Journal of Social Sciences
Vol.13 No.5
,May 29, 2025
DOI:
10.4236/jss.2025.135028
37
Downloads
208
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
7,926
Downloads
12,841
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
11,635
Downloads
30,364
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
4,147
Downloads
18,599
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
1,108
Downloads
3,001
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
9,349
Downloads
12,800
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
2,364
Downloads
5,328
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
5,177
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
2,126
Downloads
5,335
Views
Citations
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
10
Downloads
88
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
4,935
Downloads
17,514
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
1,744
Downloads
3,458
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
4,158
Downloads
11,962
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
1,967
Downloads
4,345
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
416
Downloads
1,543
Views
Citations
The Interacting Generalized Ricci Dark Energy Model in Non-Flat Universe
(Articles)
Masashi Suwa
,
Koji Kobayashi
,
Hisashi Oshima
Journal of Modern Physics
Vol.6 No.3
,February 28, 2015
DOI:
10.4236/jmp.2015.63035
4,148
Downloads
5,028
Views
Citations
This article belongs to the Special Issue on
Gravitation, Astrophysics and Cosmology
A Generalization of (F,A) - Gorenstein Flat Modules
(Articles)
Guoqing Xu
,
Xi Tang
Journal of Applied Mathematics and Physics
Vol.13 No.4
,April 17, 2025
DOI:
10.4236/jamp.2025.134068
26
Downloads
124
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
9,101
Downloads
21,025
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
2,863
Downloads
4,393
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
2,029
Downloads
4,225
Views
Citations
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