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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
8,171
Downloads
13,789
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
4,761
Downloads
7,376
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
5,160
Downloads
6,374
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
2,241
Downloads
3,460
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
4,081
Downloads
5,769
Views
Citations
Research on the Interference Trend of National Taxation with Price and Inflation
(Articles)
Shufeng Wang
,
Junwei Han
Open Journal of Social Sciences
Vol.6 No.3
,March 26, 2018
DOI:
10.4236/jss.2018.63011
892
Downloads
1,923
Views
Citations
The Research on the Insurance Industry’s Tax Burden in China under the Background of Change from Business Tax to VAT
(Articles)
Kewei Chen
Modern Economy
Vol.9 No.4
,April 26, 2018
DOI:
10.4236/me.2018.94048
1,128
Downloads
3,410
Views
Citations
Tax Burden Implication of Tax Reform
(Articles)
Yinka Mashood Salaudeen
,
Tayibat A. Atoyebi
Open Journal of Business and Management
Vol.6 No.3
,July 30, 2018
DOI:
10.4236/ojbm.2018.63058
1,514
Downloads
4,009
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
779
Downloads
1,893
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
1,815
Downloads
7,298
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
1,066
Downloads
4,329
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
259
Downloads
7,255
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
128
Downloads
871
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
56
Downloads
890
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
48
Downloads
269
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
22
Downloads
93
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
4,692
Downloads
8,900
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
4,249
Downloads
6,224
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
8,171
Downloads
14,178
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
1,112
Downloads
2,177
Views
Citations
This article belongs to the Special Issue on
Public Economics
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