Tax Administration - Articles - Scientific Research Publishing

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 1,065 Downloads 5,118 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 2,045 Downloads 5,040 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 4,900 Downloads 17,308 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 1,735 Downloads 3,418 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 4,128 Downloads 11,803 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 1,952 Downloads 4,288 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 401 Downloads 1,488 Views Citations
Digital Transformation as an Influential Factor in the Knowledge Management of Public Servants Working Telework (Articles)

Michely Uany Santana de Andrade, Rosângela Sarmento Silva, Marcos Antonio Gaspar

Open Access Library Journal Vol.12 No.2，February 10, 2025

DOI: 10.4236/oalib.1112624 46 Downloads 240 Views Citations
Secure File Multi Transfer Protocol Design (Articles)

Murali Krishna, Pradeep Jamwal, K. S. R. Chaitanya, B. Vinod Kumar

Journal of Software Engineering and Applications Vol.4 No.5，May 26, 2011

DOI: 10.4236/jsea.2011.45034 5,385 Downloads 9,260 Views Citations
Social and Environmental Management in the Municipalities of Minas Gerais, Brazil (Articles)

José Roberto Pereira, João Batista Rezende, Ana Alice Vilas Boas

Journal of Environmental Protection Vol.6 No.1，January 27, 2015

DOI: 10.4236/jep.2015.61008 5,255 Downloads 6,274 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 9,071 Downloads 20,940 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 2,854 Downloads 4,344 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 2,016 Downloads 4,176 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 506 Downloads 1,398 Views Citations
A Theoretical Note on Tax Evasion: The Case of the American FairTax Plan (Articles)

James R. Barth, Richard J. Cebula, Yinan Ni

Theoretical Economics Letters Vol.12 No.2，March 31, 2022

DOI: 10.4236/tel.2022.122020 230 Downloads 1,052 Views Citations
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 8,477 Downloads 13,432 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 4,925 Downloads 7,236 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 5,237 Downloads 6,483 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 2,348 Downloads 3,711 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 5,909 Views Citations

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