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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
64
Downloads
928
Views
Citations
Conditional and Unconditional Tax Incentives from a Legal Certainty Perspective
(Articles)
Hendrick Pinheiro
,
Estevão Horvath
Beijing Law Review
Vol.14 No.4
,November 2, 2023
DOI:
10.4236/blr.2023.144089
49
Downloads
264
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
60
Downloads
267
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
37
Downloads
130
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
4,707
Downloads
8,775
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
4,257
Downloads
6,134
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
8,231
Downloads
13,569
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
1,120
Downloads
2,056
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
731
Downloads
1,634
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
183
Downloads
1,293
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
83
Downloads
385
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
3,461
Downloads
5,374
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
6,295
Downloads
7,545
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
1,111
Downloads
2,698
Views
Citations
Environmental Culture and Education: A New Conceptual Framework
(Articles)
Hélder Spínola
Creative Education
Vol.12 No.5
,May 24, 2021
DOI:
10.4236/ce.2021.125072
491
Downloads
3,445
Views
Citations
This article belongs to the Special Issue on
Culture and Education
Rethinking Environmental Law Enforcement in Nigeria
(Articles)
Hakeem Ijaiya
,
O. T. Joseph
Beijing Law Review
Vol.5 No.4
,December 30, 2014
DOI:
10.4236/blr.2014.54029
18,719
Downloads
29,507
Views
Citations
Call for Implementation: A New Software Development Mode for Leveraging the Resources of Open Community
(Articles)
Weiping Li
,
Weijie Chu
,
Ying Liu
Journal of Software Engineering and Applications
Vol.2 No.1
,April 16, 2009
DOI:
10.4236/jsea.2009.21005
5,529
Downloads
9,423
Views
Citations
The Education for Sustainability Jig-Saw Puzzle: Implementation in Universities
(Articles)
Ian Thomas
,
Kathryn Hegarty
,
Sarah Holdsworth
Creative Education
Vol.3 No.6A
,October 24, 2012
DOI:
10.4236/ce.2012.326125
6,301
Downloads
9,630
Views
Citations
This article belongs to the Special Issue on
Higher Education
A Qualitative Study of Individual and Organizational Learning through Physiotherapists’ Participation in a Research Project
(Articles)
Petra Dannapfel
,
Anneli Peolsson
,
Per Per Nilsen
International Journal of Clinical Medicine
Vol.5 No.9
,April 25, 2014
DOI:
10.4236/ijcm.2014.59071
4,231
Downloads
6,107
Views
Citations
This article belongs to the Special Issue on
Physiotherapy
Implementation Strategies for Improving the Care of Depressed Elderly Persons—Summary of an International Workshop
(Articles)
Elisabeth Severinsson
,
Anne Lise Holm
Open Journal of Nursing
Vol.4 No.11
,October 10, 2014
DOI:
10.4236/ojn.2014.411076
4,873
Downloads
5,789
Views
Citations
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