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 … At Atax, we’re working ­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 Volume 12, Number 2 November 2014 ONTENTS 285 Regulation of tax agents in Australia Factors influencing taxpayers’ compliance with the tax system: An 383 409 383 . 1, pp. the determinants of tax compliance, the mechanism by which perceptions of corruption influence tax compliance behaviour has not been clearly established. Evolution of the number of total citation per document and external citation per document (i.e. The set of journals have been ranked according to their SJR and divided into four equal groups, four quartiles. Im Vergleich zu historischen Journal Impact ist der Journal Impact 2019 von eJournal of Tax Research um 100.00 % gestiegen. Most issues include an NTJ Forum, which consists of invited papers by leading scholars that examine in depth a single current tax or expenditure policy issue. eJournal of Tax Research Journal Impact (Facteur d'impact) 2019: 0.260 (Dernières données en 2020). Journal Self-citation is defined as the number of citation from a journal citing article to articles published by the same journal. It is based on the idea that 'all citations are not created equal'. 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. External citations are calculated by subtracting the number of self-citations from the total number of citations received by the journal’s documents. The SJR is a size-independent prestige indicator that ranks journals by their 'average prestige per article'. For topics on particular articles, maintain the dialogue through the usual channels with your editor. The main subject areas of published articles are Accounting, Finance, Economics and Econometrics, LAW. It also covers issues arising in tax accounting, real estate transactions, compensation and employee benefits, retirement plans, and cross-border transactions. 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. eJournal of Tax Research (2014) vol. eJournal of Tax Research Retrospective tax law: has Pandora’s Box opened never to be shut again? 사회과학 분야의 학술 잡지를 대상으로 삼고, 그 잡지의 영향도를 재는 지표다. For topics on particular articles, maintain the dialogue through the usual channels with your editor. The users of Scimago Journal & Country Rank have the possibility to dialogue through comments linked to a specific journal. 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 … We will Der Journal Impact 2019 von eJournal of Tax Research beträgt 0.260 (neueste Daten im Jahr 2020). 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. Table 2 reports ATO data on the mix of companies classified as private and public companies, and the taxable income within each category. 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. 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 Volume 9, Number 3 December 2011 (Special Edition: Double Tax Agreements in the Asia Pacific) CONTENTS 245 Editorial Nolan Cormac Sharkey and Kathrin Bain 247 Hong Kong’s new tax treaty network Jefferson Vanderwolk 254 A comparative study of the OECD model, UN model and China’s It is published by Australian School of Business, University of New South Wales. International Collaboration accounts for the articles that have been produced by researchers from several countries. 467 needed for means testing.8 While it would seem that Van der Heeden’s first and third points are one in the same, these arguments generally do form the basis for most opposition to a reduced filing system. journal self-citations removed) received by a journal's published documents during the three previous years. 1, pp. 7, no. validity of retrospective taxation legislation. 1985, 1989, 1995-2018. The set of journals have been ranked according to their SJR and divided into four equal groups, four quartiles. The goal of the National Tax Journal (NTJ) is to encourage and disseminate high quality original research on governmental tax and expenditure policies. INTERNATIONAL TAX AND PUBLIC FINANCE publishes outstanding original research, both theoretical and empirical, in all areas of public economics. INTRODUCTION Tax non-compliance is a serious challenge slackening income tax administration and The Journal of Investigative Dermatology (JID) publishes high impact reports describing original research related to all aspects of cutaneous biology and skin disease. 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 … eJournal of Tax Research Commodity Tax Reforms In A Many Consumer Economy comparing concentration curves multiplied by the respective marginal cost of funds. eJournal of Tax Research PUBLISHER The School of Taxation & Business Law (Atax) is part of the UNSW Business School at UNSW Sydney. 5 (%) (%) 15 , , Business. While the journal has a historical strength in open economy, international, and interjurisdictional issues, we actively encourage high-quality submissions from the breadth of public economics. the articles published in them are immediately and permanently free to read, download, copy & distribute. 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 scientific journal eJournal of Tax Research is included in the Scopus database. 7 . -Tax accounting rules affecting capitalization vs. expense treatment SJR is a measure of scientific influence of journals that accounts for both the number of citations received by a journal and the importance or prestige of the journals where such citations come from Evolution of the number of total citation per document and external citation per document (i.e. 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 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. An Integrated Framework for the Review of Australian Taxes Nicole Wilson-Rogers∗ and Dale Pinto** “Whoever hopes a faultless tax to see, hopes what ne'er was, is not, and ne'er shall be.” It aims to promote timely dissemination of research and public discussion of tax-related issues, from both theoretical and practical perspectives. 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. 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) All proceedings in this series are open access, i.e. 8, no. 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 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. 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 (2017) vol 15, no. The two years line is equivalent to journal impact factor ™ (Thomson Reuters) metric. SJR is a measure of scientific influence of journals that accounts for both the number of citations received by a journal and the importance or prestige of the journals where such citations come from Email(will not be published) , -. Metric de impacto (también conocido como índice de impacto), más común en idioma inglés impact … -The consequences of new legislation that can impact tax planning The JICP is proceeding series aims to publish proceedings from conferences on the theories and methods in fields of economics, business and management research. eJournal of Tax Research The Marginal Cost of Public Funds for Excise Taxes in Thailand 138 Rule for optimal commodity taxation states that higher taxes should be levied on the commodities that are more complementary with leisure in order to offset the distortion in the labour-leisure decision caused by our inability to tax leisure directly. 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. 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. ISSN: 0028-0283. , 임팩트 팩터 는 2 년 전 (2017-2018) 동안 저널에 발표 된 논문이 특정 연도 (2019) 에받은 평균 인용 횟수를 측정합니다. Evolution of the total number of citations and journal's self-citations received by a journal's published documents during the three previous years. 107 . 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. * Required. 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. 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. Follow us on @ScimagoJRScimago Lab, Copyright 2007-2020. 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. Follow us on @ScimagoJRScimago Lab, Copyright 2007-2020. The eJournal of Tax Research is a refereed journal that publishes original, scholarly works on all aspects of taxation. International Collaboration accounts for the articles that have been produced by researchers from several countries. 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. -The impact of IRS actions to ensure compliance both by practitioners and by taxpayers - ranging from multinational corporate giants to mid-sized pension plans to individuals eJournal of Tax Research Tax return simplification: risk key engagement, a return to risk? 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