Corporate Income Tax - Articles - Scientific Research Publishing

The Impact of Tax Incentives on R&D Investment and Corporate Competitiveness: A Case Study of CATL (Articles)

Yanyun Yang, Jian Xue

Open Journal of Business and Management Vol.14 No.1, January 20, 2026

DOI: 10.4236/ojbm.2026.141035 4 Downloads 102 Views Citations
Tax Contribution and Income Gap between Urban and Rural Areas in China (Articles)

Yichao Yu

Open Journal of Social Sciences Vol.3 No.11, November 17, 2015

DOI: 10.4236/jss.2015.311023 3,404 Downloads 4,809 Views Citations
Research on Personal Income Tax Affecting Structure of Resident Consumption Expenditure in China (Articles)

Delong Zhang

Modern Economy Vol.8 No.2, January 26, 2017

DOI: 10.4236/me.2017.82010 3,139 Downloads 7,334 Views Citations
Transformations and Lorenz Curves: Sufficient and Necessary Conditions (Articles)

Johan Fellman

Theoretical Economics Letters Vol.6 No.3, June 6, 2016

DOI: 10.4236/tel.2016.63050 2,172 Downloads 3,682 Views Citations
This article belongs to the Special Issue on Working, Jobs and Related Rights, Welfare & Pensions
Towards Economic Equity: Wealth Taxes and UBI (Articles)

Avery Li

Open Journal of Political Science Vol.15 No.1, January 14, 2025

DOI: 10.4236/ojps.2025.151009 111 Downloads 986 Views Citations
Corporate Financing, Taxation, and Tobin’s q: Evidence from Japanese Firms and Industries (Articles)

Keiichi Kubota, Susumu Saito, Hitoshi Takehara

Journal of Mathematical Finance Vol.3 No.3A, October 8, 2013

DOI: 10.4236/jmf.2013.33A004 5,719 Downloads 8,962 Views Citations
This article belongs to the Special Issue on Corporate Finance
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 6,913 Downloads 8,716 Views Citations
The Impact of China’s Tax Reform on Per Capita Income: A Regional Analysis Based on Tourism, E-Commerce, and Education Sectors (Articles)

Yuan Liu

Open Journal of Business and Management Vol.13 No.6, November 14, 2025

DOI: 10.4236/ojbm.2025.136220 36 Downloads 278 Views Citations
Effect of Corporate Governance on Organizational Performance: A Study of Listed Manufacturing Companies in Nigeria (Articles)

Obinime-Imbu Sotonye, Saheed A. Lateef, Josephine Ene

American Journal of Industrial and Business Management Vol.14 No.6, June 28, 2024

DOI: 10.4236/ajibm.2024.146046 334 Downloads 1,873 Views Citations
This article belongs to the Special Issue on Economics and Business Research
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 8,104 Downloads 13,322 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 11,854 Downloads 31,199 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 4,271 Downloads 19,359 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 1,179 Downloads 3,311 Views Citations
Comparing Commercial and Residential Real Estate Investment Opportunities and Risks in Modern Economic Times (Articles)

Denis Burke

Journal of Financial Risk Management Vol.14 No.4, October 15, 2025

DOI: 10.4236/jfrm.2025.144020 74 Downloads 488 Views Citations
Measuring the Lost Income of the University (Articles)

Ankhbayar Chuluunbaatar, Amarbayasgalan Myagmar-Ochir

iBusiness Vol.15 No.2, June 9, 2023

DOI: 10.4236/ib.2023.152010 232 Downloads 1,021 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 9,506 Downloads 13,206 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 2,423 Downloads 5,552 Views Citations
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 2,361 Downloads 6,268 Views Citations
Tax Responsibility of Economic Groups (Articles)

Rafael Oliveira Beber Peroto

Beijing Law Review Vol.16 No.2, June 30, 2025

DOI: 10.4236/blr.2025.162059 46 Downloads 322 Views Citations
The Impact of Artificial Intelligence on Tax Compliance and Planning: Benefits, Challenges, and Future Perspectives (Articles)

Ralf Karam, Lara Ammoury

Advances in Applied Sociology Vol.15 No.8, August 18, 2025

DOI: 10.4236/aasoci.2025.158042 171 Downloads 1,210 Views Citations

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