Corporate Income Tax - Articles - Scientific Research Publishing

Financial Development and Income Inequality: Evidence from African Countries in the Franc Zone (Articles)

Louis Bernard Tchekoumi, Christèle Awounang

Modern Economy Vol.10 No.1, January 11, 2019

DOI: 10.4236/me.2019.101009 1,386 Downloads 3,687 Views Citations
The Impact of Economic Growth and Tax Reform on Tax Revenue and Structure: Evidence from China Experience (Articles)

Kanghua Zeng, Shan Li, Qian Li

Modern Economy Vol.4 No.12, December 27, 2013

DOI: 10.4236/me.2013.412091 8,687 Downloads 14,066 Views Citations
Trade Liberalization and Tax Revenue Performance in Uganda (Articles)

Micah Samuel Gaalya

Modern Economy Vol.6 No.2, February 11, 2015

DOI: 10.4236/me.2015.62021 5,004 Downloads 7,647 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 5,330 Downloads 6,766 Views Citations
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 2,415 Downloads 3,996 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 4,247 Downloads 6,186 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 1,043 Downloads 2,322 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 1,290 Downloads 3,757 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 1,725 Downloads 4,855 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 3,890 Downloads 8,385 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 2,731 Downloads 7,353 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 954 Downloads 2,323 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 2,582 Downloads 9,104 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 440 Downloads 10,790 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 288 Downloads 1,708 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 160 Downloads 1,730 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 170 Downloads 843 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 180 Downloads 775 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 191 Downloads 730 Views Citations
An Economic Analysis of Tax Evasion (Articles)

André Folloni, Victoria Baldani-Miranda

Beijing Law Review Vol.15 No.2, June 28, 2024

DOI: 10.4236/blr.2024.152057 310 Downloads 1,772 Views Citations
This article belongs to the Special Issue on Economics, Law and Policy

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