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Author
Journal
Affiliation
ISSN
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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
7,592
Downloads
11,623
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
150
Downloads
731
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
4,685
Downloads
15,829
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
3,935
Downloads
10,585
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
291
Downloads
1,128
Views
Citations
Models of Tax Planning Simulation: The Case of Greece
(Articles)
Nikolaos Varotsis
,
Ioannis Katerelos
Open Journal of Modelling and Simulation
Vol.6 No.3
,July 10, 2018
DOI:
10.4236/ojmsi.2018.63003
1,648
Downloads
3,747
Views
Citations
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
137
Downloads
848
Views
Citations
Tax Compliance, Income Distribution and Social Norms
(Articles)
Debora Di Gioacchino
,
Fabrizio Patriarca
Theoretical Economics Letters
Vol.7 No.3
,April 24, 2017
DOI:
10.4236/tel.2017.73044
1,840
Downloads
3,340
Views
Citations
This article belongs to the Special Issue on
Inequalities and Labor Market Institutions
Economic Crime: Tax Evasion in a Developing Country
(Articles)
Marina Lamaj
Open Journal of Business and Management
Vol.11 No.3
,May 8, 2023
DOI:
10.4236/ojbm.2023.113047
174
Downloads
1,085
Views
Citations
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
35
Downloads
121
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
4,256
Downloads
6,131
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
10,967
Downloads
27,406
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
3,605
Downloads
15,458
Views
Citations
Model of the International Financial Grid and the Panama Papers
(Articles)
Frederick Betz
Theoretical Economics Letters
Vol.7 No.4
,June 13, 2017
DOI:
10.4236/tel.2017.74056
1,500
Downloads
2,326
Views
Citations
Tax Evasion in Small and Micro Greek Firms in the Light of the Economic Recession
(Articles)
George Drogalas
,
Evgenia Anagnostopoulou
,
Michail Pazarskis
,
Sotirios Galeas
Theoretical Economics Letters
Vol.8 No.2
,February 6, 2018
DOI:
10.4236/tel.2018.82009
910
Downloads
1,802
Views
Citations
This article belongs to the Special Issue on
Research on Tax
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
932
Downloads
2,430
Views
Citations
Taxpayers Fraudulent Behavior Modeling The Use of Datamining in Fiscal Fraud Detecting Moroccan Case
(Articles)
Farid Ameur
,
Mohamed Tkiouat
Applied Mathematics
Vol.3 No.10
,October 12, 2012
DOI:
10.4236/am.2012.310176
5,560
Downloads
8,838
Views
Citations
Developing an Economic Model for Donations: Theoretical Analysis and Policy Implication
(Articles)
Tin-Chun Lin
Theoretical Economics Letters
Vol.9 No.6
,August 27, 2019
DOI:
10.4236/tel.2019.96124
2,619
Downloads
3,469
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
8,944
Downloads
12,053
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
2,261
Downloads
4,903
Views
Citations
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