Ratio of a journal's items, grouped in three years windows, that have been cited at least once vs. those not cited during the following year. The Academy of Business and Retail Management (ABRM) eJournal of Tax Research Australia Australian School of Business, University of New South Wales Quaternary Research (Tokyo) Japan Business Center for Academic Societies Japan/Nihon Gakkai Jimu Senta Journal of Mathematical Modelling and Algorithms in Operations Research United States 1985, 1989, 1995-2018. eJournal of Tax Research Commodity Tax Reforms In A Many Consumer Economy comparing concentration curves multiplied by the respective marginal cost of funds. International Collaboration accounts for the articles that have been produced by researchers from several countries. ­The goal of the National Tax Journal (NTJ) is to encourage and disseminate high quality original research on governmental tax and expenditure policies. Scope. The Journal of Taxation is your trusted resource for new tax law developments, including court decisions, Treasury/IRS rulings, legislation - and other issues that may impact you and your clients. , Receptiveness of effective tax rate to firm characteristics: an empirical analysis on Indian listed firms Ajaya Kumar Panda , Swagatika Nanda The purpose of this paper is to empirically investigate the factors deriving effective tax rate (ETR) for Indian manufacturing firms in different sectors. eJournal of Tax Research Factors influencing taxpayers’ compliance with the tax system 434 1. 190-216 190 Corruption, taxes and compliance Anja Baum,1 Sanjeev Gupta,2 Elijah Kimani3 and Sampawende Jules Tapsoba4 Abstract This article revisits the effects of corruption on the state’s capacity to raise revenue, building on the existing empirical 2, pp. The SJR is a size-independent prestige indicator that ranks journals by their 'average prestige per article'. Im Vergleich zu historischen Journal Impact ist der Journal Impact 2019 von eJournal of Tax Research um 100.00 % gestiegen. ISSN: 0028-0283. Determinants of tax compliance behaviour of corporate taxpayers in Malaysia . Not every article in a journal is considered primary research and therefore "citable", this chart shows the ratio of a journal's articles including substantial research (research articles, conference papers and reviews) in three year windows vs. those documents other than research articles, reviews and conference papers. INTERNATIONAL TAX AND PUBLIC FINANCE publishes outstanding original research, both theoretical and empirical, in all areas of public economics. It also covers issues arising in tax accounting, real estate transactions, compensation and employee benefits, retirement plans, and cross-border transactions. 1, pp. Data Source: Scopus®, Metrics based on Scopus® data as of April 2020, The Journal of Taxation is your trusted resource for new tax law developments, including court decisions, Treasury/IRS rulings, legislation - and other issues that may impact you and your clients. eJournal of Tax Research (2014) vol 12, no. * Required. Evolution of the number of total citation per document and external citation per document (i.e. Ratio of a journal's items, grouped in three years windows, that have been cited at least once vs. those not cited during the following year. Q1 (green) comprises the quarter of the journals with the highest values, Q2 (yellow) the second highest values, Q3 (orange) the third highest values and Q4 (red) the lowest values. Journal Self-citation is defined as the number of citation from a journal citing article to articles published by the same journal. The chart shows the evolution of the average number of times documents published in a journal in the past two, three and four years have been cited in the current year. Policy makers need therefore to constantly and delicately balance the four canons of taxation It is based on the idea that 'all citations are not created equal'. It measures the scientific influence of the average article in a journal, it expresses how central to the global scientific discussion an average article of the journal is. The users of Scimago Journal & Country Rank have the possibility to dialogue through comments linked to a specific journal. Descriptions of important findings that result from basic, translational, or clinical research are appropriate for submission. , -. The SJR is a size-independent prestige indicator that ranks journals by their 'average prestige per article'. This indicator counts the number of citations received by documents from a journal and divides them by the total number of documents published in that journal. En comparación con el Metric de Impacto histórico, el Metric de Impacto 2019 de eJournal of Tax Research creció un 100.00 %.El cuartil del Metric de impacto de eJournal of Tax Research es Q4. the determinants of tax compliance, the mechanism by which perceptions of corruption influence tax compliance behaviour has not been clearly established. Journal Self-citation is defined as the number of citation from a journal citing article to articles published by the same journal. It is published by Australian School of Business, University of New South Wales. The set of journals have been ranked according to their SJR and divided into four equal groups, four quartiles. The overall rank of eJournal of Tax Research is 23254. The chart shows the ratio of a journal's documents signed by researchers from more than one country; that is including more than one country address. 383 409 383 . journal self-citations removed) received by a journal's published documents during the three previous years. eJournal of Tax Research Volume 10, Number 2 October 2012 (Special Edition: Atax 10th International Tax Administration Conference)CONTENTS 182 Editorial Margaret McKerchar, Michael Walpole and Binh Tran-Nam 184 Tax compliance costs for the small business sector in … A Call from IJABIM for Interdisciplinary Research: Social and Economy Impacts and Responses to the Coronavirus (COVID-19) The Editors of International Journal of Applied Business and International Management (IJABIM) are issuing a special call for papers on the Coronavirus to be authored, reviewed, and published as quickly as possible in the journal. 5 (%) (%) 15 , , Business. validity of retrospective taxation legislation. Each month, the Journal of Taxation brings you in-depth and practical analysis by leading experts on new tax developments, like: Evolution of the total number of citations and journal's self-citations received by a journal's published documents during the three previous years. The chart shows the evolution of the average number of times documents published in a journal in the past two, three and four years have been cited in the current year. We are the largest tax school in any university in Australia, bringing together a team of expert academic staff with backgrounds in law, commerce, tax, accounting and economics. If one of them lies below another along the whole population range (stochastic dominance), then there is no need to define social weights: a social welfare improving tax reform is possible. Table 2 reports ATO data on the mix of companies classified as private and public companies, and the taxable income within each category. INTRODUCTION Tax non-compliance is a serious challenge slackening income tax administration and For topics on particular articles, maintain the dialogue through the usual channels with your editor. 8, no. The goal of the National Tax Journal (NTJ) is to encourage and disseminate high quality original research on governmental tax and expenditure policies. eJournal of Tax Research 2019-20 Real-Time Faktor Dampak Ramalan 2019 2018 2017 2016 2015 Faktor Dampak Tren & Peringkat ISSN 1448-2398 The eJournal of Tax Research is a peer reviewed journal that publishes original, scholarly works on all aspects of taxation. eJournal of Tax Research Journal Impact (Facteur d'impact) 2019: 0.260 (Dernières données en 2020). The eJournal of Tax Research is a refereed journal that publishes original, scholarly works on all aspects of taxation. All proceedings in this series are open access, i.e. -The government's ongoing crackdown against unreported foreign accounts Based on 2020, SJR is 0.167. eJournal of Tax Research Understanding tax morale of SMEs 537 Saunders et al. * Required. 107 . Evolution of the number of total citation per document and external citation per document (i.e. The chart shows the ratio of a journal's documents signed by researchers from more than one country; that is including more than one country address. The two years line is equivalent to journal impact factor ™ (Thomson Reuters) metric. The Journal takes a wide-angle approach to taxpayers and tax topics, covering individuals and corporations, estates and trusts, partnerships and other pass-throughs. The Journal of Investigative Dermatology (JID) publishes high impact reports describing original research related to all aspects of cutaneous biology and skin disease. Follow us on @ScimagoJRScimago Lab, Copyright 2007-2020. The two years line is equivalent to journal impact factor ™ (Thomson Reuters) metric. eJournal of Tax Research (2009) vol. It is based on the idea that 'all citations are not created equal'. eJournal of Tax Research Retrospective tax law: has Pandora’s Box opened never to be shut again? 72-105 72 Tax Reform: A Matter of Principle? This indicator counts the number of citations received by documents from a journal and divides them by the total number of documents published in that journal. Follow us on @ScimagoJRScimago Lab, Copyright 2007-2020. The main subject areas of published articles are Accounting, Finance, Economics and Econometrics, LAW. Email(will not be published) At Atax, we’re working Evolution of the total number of citations and journal's self-citations received by a journal's published documents during the three previous years. 7 . Not every article in a journal is considered primary research and therefore "citable", this chart shows the ratio of a journal's articles including substantial research (research articles, conference papers and reviews) in three year windows vs. those documents other than research articles, reviews and conference papers. Articles published in the regular March, June and September issues of the journal, as well as articles accepted for publication in special issues of the journal, are subject to professional peer review and include economic, theoretical, and empirical analyses of tax and expenditure issues with an emphasis on policy implications. eJournal of Tax Research PUBLISHER The School of Taxation & Business Law (Atax) is part of the UNSW Business School at UNSW Sydney. Q1 (green) comprises the quarter of the journals with the highest values, Q2 (yellow) the second highest values, Q3 (orange) the third highest values and Q4 (red) the lowest values. eJournal of Tax Research Tax return simplification: risk key engagement, a return to risk? ISSN: 1448-2398 Está en índices de citas (Emerging Sources Citation Index, Scopus) = +3.5Está en dos o más bases datos de indización y resumen o en DOAJ (, ABI/INFORM, HeinOnline-Law Journal Library, EconLit) = 3+2 = 5Antigüedad = 17 años (fecha inicio: 2003) 64-89 64 GST Tax Avoidance: A New Zealand Perspective on the Application of Div 165 Mark Keating Abstract The GST regime has now been operating in Australia for a decade.1 During that period there has been only one reported case on GST tax … The purpose is to have a forum in which general doubts about the processes of publication in the journal, experiences and other issues derived from the publication of papers are resolved. eJournal of Tax Research The compliance costs of Value Added Tax (VAT) 504 So, the tax system imposes economic and social costs upon tax agents and companies. Der Journal Impact 2019 von eJournal of Tax Research beträgt 0.260 (neueste Daten im Jahr 2020). 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