Local Tax - Articles - Scientific Research Publishing

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 164 Downloads 704 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 166 Downloads 637 Views Citations
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 280 Downloads 1,602 Views Citations
This article belongs to the Special Issue on Economics, Law and Policy
Religiosity: Mediator of Tax Knowledge and Tax Compliance among Small Business Enterprises (SBEs) (Articles)

Francis Tamale, Violah Mpangwire, Laura A. Orobia, Benjamin Musiita, Thomas Kisaalita, Brian Ssembatya, Kalimu Ndaazano, Brenda Kabasinguzi, Richard Mwesige

Technology and Investment Vol.16 No.1，February 20, 2025

DOI: 10.4236/ti.2025.161003 99 Downloads 685 Views Citations
Tax Compliance among SMEs: An Empirical Analysis of Internal and External Determinants in Shinyanga Municipality, Tanzania (Articles)

Omary Magasha, Immaculate Onesmo Gillo, Sadick Alex

Open Journal of Business and Management Vol.13 No.2，March 11, 2025

DOI: 10.4236/ojbm.2025.132050 223 Downloads 2,035 Views Citations
Correlation between Valuation Results Obtained by Using Before-Tax and After-Tax Cash Flow Discounting Models (Articles)

Yuri Vasiyevich Kozyr

Theoretical Economics Letters Vol.15 No.4，August 14, 2025

DOI: 10.4236/tel.2025.154053 31 Downloads 175 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 4,885 Downloads 9,236 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 4,366 Downloads 6,453 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 8,590 Downloads 14,471 Views Citations
Strategic Choice of Market Instrument (Articles)

Samer Atallah

Theoretical Economics Letters Vol.7 No.4，June 22, 2017

DOI: 10.4236/tel.2017.74070 1,233 Downloads 2,151 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 1,214 Downloads 2,412 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 870 Downloads 2,095 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 258 Downloads 1,763 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 176 Downloads 798 Views Citations
Intelligent Tax Systems: Automating Tax Audits and Improving Revenue Efficiency (Articles)

Yutong Tan, Wenxia Zheng, Jialei Cao, Bingying Jiang

Open Journal of Accounting Vol.14 No.3，July 24, 2025

DOI: 10.4236/ojacct.2025.143009 112 Downloads 740 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 3,604 Downloads 5,785 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 6,445 Downloads 7,969 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 1,296 Downloads 3,541 Views Citations
Assessing Ethical Issues in Tax Agencies in Mongolia (Articles)

Oyunbileg Pagjii, Suvdaa Damiran

iBusiness Vol.13 No.2，June 7, 2021

DOI: 10.4236/ib.2021.132007 405 Downloads 1,310 Views Citations
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 7,633 Downloads 16,479 Views Citations

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