The Program to Replace the Business Tax with a Value-Added Tax - Articles

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 6,160 Downloads 7,490 Views Citations
Analysis of Market Effect and Influencing Factors of “Replace Business Tax with VAT” —Evidence from Listed Companies in the Financial Industry (Articles)

Xianping Yuan, Xiaomei Ma

Open Access Library Journal Vol.6 No.4，April 18, 2019

DOI: 10.4236/oalib.1105317 509 Downloads 1,022 Views Citations
Does Indirect Tax Increase the Income Gap between Urban and Rural Areas?
—Based on the Analysis of Thayer Index (Articles)

Rong Fu

Open Journal of Social Sciences Vol.4 No.1，January 29, 2016

DOI: 10.4236/jss.2016.41021 6,675 Downloads 8,053 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 5,102 Downloads 6,219 Views Citations
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 4,010 Downloads 5,571 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 1,055 Downloads 3,124 Views Citations
Business Wealth and Tax Policy (Articles)

Robert M. Hull

Theoretical Economics Letters Vol.9 No.4，April 24, 2019

DOI: 10.4236/tel.2019.94066 800 Downloads 1,666 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 6,878 Downloads 11,368 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 10,186 Downloads 25,563 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 3,024 Downloads 12,207 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 826 Downloads 2,147 Views Citations
The Utilization of Push Mail in China (Articles)

Huisong ZHENG, Lei CAI

Journal of Service Science and Management Vol.2 No.3，September 10, 2009

DOI: 10.4236/jssm.2009.23022 5,640 Downloads 8,876 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 8,350 Downloads 12,935 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 2,164 Downloads 4,745 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 924 Downloads 3,839 Views Citations
This article belongs to the Special Issue on Research on Tax
The Regional Tax Policy: A Review in Greece (Articles)

Nikolaos Varotsis, Ioannis Katerelos

Modern Economy Vol.10 No.8，August 28, 2019

DOI: 10.4236/me.2019.108125 1,103 Downloads 2,868 Views Citations
Exploring the Influence of Tax Knowledge in Increasing Tax Compliance by Introducing Tax Education at Tertiary Level Institutions (Articles)

Shahnaz Noorul Amin, Putri Zaqqeya Amin Buhari, Abu Sofian Yaacob, Zuberi Iddy

Open Journal of Accounting Vol.11 No.2，March 17, 2022

DOI: 10.4236/ojacct.2022.112004 564 Downloads 4,331 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 4,369 Downloads 14,103 Views Citations
Local Tax Scale and Its Economic Effects in China (Articles)

Feiyang Chang

Modern Economy Vol.8 No.3，March 31, 2017

DOI: 10.4236/me.2017.83033 1,543 Downloads 3,016 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 3,380 Downloads 10,124 Views Citations

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