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ISSN
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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
401
Downloads
1,256
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
2,246
Downloads
3,472
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
52
Downloads
283
Views
Citations
This article belongs to the Special Issue on
Constitutional Law
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
7,261
Downloads
16,206
Views
Citations
Study on the Carbon Emission Reduction Performance of Resource Tax Reform: Based on the Perspective of Substitution of Factors of Production
(Articles)
Jing Chen
Open Journal of Business and Management
Vol.5 No.1
,January 24, 2017
DOI:
10.4236/ojbm.2017.51017
1,306
Downloads
2,210
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
271
Downloads
998
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
457
Downloads
1,368
Views
Citations
Regulating the Pollution of Queensland’s Waterways from Natural Resource Extraction: Potential Pathways to Law Reform Inspired by Recent Chinese Developments in Environmental Law
(Articles)
Anthony G. A. Shaw
Beijing Law Review
Vol.10 No.4
,August 7, 2019
DOI:
10.4236/blr.2019.104039
517
Downloads
1,058
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
194
Downloads
1,235
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
74
Downloads
450
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
60
Downloads
305
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
1,760
Downloads
2,735
Views
Citations
The Essence of Remedial Secession: From the Perspectives of Human Right and Preservation of Natural Resources
(Articles)
Yonas Girma Adimassu
Beijing Law Review
Vol.12 No.4
,December 24, 2021
DOI:
10.4236/blr.2021.124064
426
Downloads
4,538
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
7,582
Downloads
13,003
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
10,948
Downloads
29,451
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
3,595
Downloads
16,518
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
930
Downloads
2,685
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
8,938
Downloads
14,333
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
2,257
Downloads
5,072
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
988
Downloads
4,701
Views
Citations
This article belongs to the Special Issue on
Research on Tax
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