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ISSN
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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
2,232
Downloads
3,434
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
4,073
Downloads
5,754
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
886
Downloads
1,900
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
1,119
Downloads
3,387
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
1,626
Downloads
4,013
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
1,498
Downloads
3,933
Views
Citations
Research on Tax Collection and Management System of E-Commerce
(Articles)
Aizhen Li
American Journal of Industrial and Business Management
Vol.8 No.11
,November 29, 2018
DOI:
10.4236/ajibm.2018.811150
2,419
Downloads
6,419
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
772
Downloads
1,851
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
1,772
Downloads
7,128
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
250
Downloads
7,006
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
123
Downloads
842
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
52
Downloads
809
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
39
Downloads
237
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
31
Downloads
190
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
2
Downloads
3
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
4,672
Downloads
8,841
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
4,239
Downloads
6,199
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
8,135
Downloads
14,083
Views
Citations
Strategic Choice of Market Instrument
(Articles)
Samer Atallah
Theoretical Economics Letters
Vol.7 No.4
,June 22, 2017
DOI:
10.4236/tel.2017.74070
1,119
Downloads
1,817
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
1,106
Downloads
2,161
Views
Citations
This article belongs to the Special Issue on
Public Economics
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