The SJR is a size-independent prestige indicator that ranks journals by their 'average prestige per article'. 임팩트 팩터 는 2 년 전 (2017-2018) 동안 저널에 발표 된 논문이 특정 연도 (2019) 에받은 평균 인용 횟수를 측정합니다. 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 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. * Required. 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. 12, no. Evolution of the number of total citation per document and external citation per document (i.e. -The government's ongoing crackdown against unreported foreign accounts 2, pp. 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. The set of journals have been ranked according to their SJR and divided into four equal groups, four quartiles. the determinants of tax compliance, the mechanism by which perceptions of corruption influence tax compliance behaviour has not been clearly established. the articles published in them are immediately and permanently free to read, download, copy & distribute. Research on the behavioural factors such as the impact of perceptions of corruption could reduce the necessity to make assumptions and improve the quality of the predictions. 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. 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 … * Required. It also covers issues arising in tax accounting, real estate transactions, compensation and employee benefits, retirement plans, and cross-border transactions. 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. 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 Volume 12, Number 2 November 2014 ONTENTS 285 Regulation of tax agents in Australia Factors influencing taxpayers’ compliance with the tax system: An INTRODUCTION Tax non-compliance is a serious challenge slackening income tax administration and 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 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 users of Scimago Journal & Country Rank have the possibility to dialogue through comments linked to a specific journal. The journal uses a double blind review process. INTERNATIONAL TAX AND PUBLIC FINANCE publishes outstanding original research, both theoretical and empirical, in all areas of public economics. 162 - 184 162 Taxing Jamaica: the Stamp Act of 1760 & Tacky’s rebellion Lynne Oats1*, Pauline Sadler2 and Carlene Wynter3 Abstract In 1760 the colonial assembly in Jamaica passed an act imposing stamp … 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) Follow us on @ScimagoJRScimago Lab, Copyright 2007-2020. Evolution of the number of total citation per document and external citation per document (i.e. Evolution of the total number of citations and journal's self-citations received by a journal's published documents during the three previous years. , 2, pp. Evolution of the total number of citations and journal's self-citations received by a journal's published documents during the three previous years. Descriptions of important findings that result from basic, translational, or clinical research are appropriate for submission. For topics on particular articles, maintain the dialogue through the usual channels with your editor. eJournal of Tax Research Comparison of a Lower Corporate Income Tax for Small and Large Business . 1, pp. 72-105 72 Tax Reform: A Matter of Principle? Follow us on @ScimagoJRScimago Lab, Copyright 2007-2020. Determinants of tax compliance behaviour of corporate taxpayers in Malaysia . eJournal of Tax Research Factors influencing taxpayers’ compliance with the tax system 434 1. El Metric de Impacto 2019 de eJournal of Tax Research es 0.260 (Datos más recientes en 2020). It is published by Australian School of Business, University of New South Wales. -Tax accounting rules affecting capitalization vs. expense treatment The December issue is devoted to publishing papers presented at the NTA’s annual Spring Symposium; the articles in the December issue generally are not subject to peer review. 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. The goal of the National Tax Journal (NTJ) is to encourage and disseminate high quality original research on governmental tax and expenditure policies. Email(will not be published) 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. Email(will not be published) 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 2019-20 Real-Time Faktor Dampak Ramalan 2019 2018 2017 2016 2015 Faktor Dampak Tren & Peringkat 사회과학 분야의 학술 잡지를 대상으로 삼고, 그 잡지의 영향도를 재는 지표다. Data Source: Scopus®, Metrics based on Scopus® data as of April 2020. External citations are calculated by subtracting the number of self-citations from the total number of citations received by the journal’s documents. 1, pp. 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 Policy makers need therefore to constantly and delicately balance the four canons of taxation 8, no. 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 (2014) vol. journal self-citations removed) received by a journal's published documents during the three previous years. 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. eJournal of Tax Research Retrospective tax law: has Pandora’s Box opened never to be shut again? 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. eJournal of Tax Research (2017) vol 15, no. eJournal of Tax Research (2009) vol. 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. Table 2 reports ATO data on the mix of companies classified as private and public companies, and the taxable income within each category. The main subject areas of published articles are Accounting, Finance, Economics and Econometrics, LAW. eJournal of Tax Research PUBLISHER The School of Taxation & Business Law (Atax) is part of the UNSW Business School at UNSW Sydney. 1985, 1989, 1995-2018. The NTJ has been published quarterly since 1948 under the auspices of the National Tax Association (NTA). 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 … 383 409 383 . 107 . 1, pp. 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 Metric de impacto (también conocido como índice de impacto), más común en idioma inglés impact … 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. -The consequences of new legislation that can impact tax planning The scientific journal eJournal of Tax Research is included in the Scopus database. 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.” The Journal takes a wide-angle approach to taxpayers and tax topics, covering individuals and corporations, estates and trusts, partnerships and other pass-throughs. Der Journal Impact 2019 von eJournal of Tax Research beträgt 0.260 (neueste Daten im Jahr 2020). ISSN 1448-2398 The eJournal of Tax Research is a peer reviewed journal that publishes original, scholarly works on all aspects of taxation. 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. It is based on the idea that 'all citations are not created equal'. The users of Scimago Journal & Country Rank have the possibility to dialogue through comments linked to a specific 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. It aims to promote timely dissemination of research and public discussion of tax-related issues, from both theoretical and practical perspectives. The Journal of Investigative Dermatology (JID) publishes high impact reports describing original research related to all aspects of cutaneous biology and skin disease. validity of retrospective taxation legislation. 5 (%) (%) 15 , , Business. -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 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. 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. Based on 2020, SJR is 0.167. Each month, the Journal of Taxation brings you in-depth and practical analysis by leading experts on new tax developments, like: For topics on particular articles, maintain the dialogue through the usual channels with your editor. 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 eJournal of Tax Research Journal Impact (Facteur d'impact) 2019: 0.260 (Dernières données en 2020). The Journal takes a wide-angle approach to taxpayers and tax topics, covering individuals and corporations, estates and trusts, partnerships and other pass-throughs. 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. 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 The SJR is a size-independent prestige indicator that ranks journals by their 'average prestige per article'. Journal Self-citation is defined as the number of citation from a journal citing article to articles published by the same journal. eJournal of Tax Research Understanding tax morale of SMEs 537 Saunders et al. eJournal of Tax Research is a journal covering the technologies/fields/categories related to Accounting (Q4); Economics and Econometrics (Q4); Finance (Q4). It is based on the idea that 'all citations are not created equal'. External citations are calculated by subtracting the number of self-citations from the total number of citations received by the journal’s documents. All proceedings in this series are open access, i.e. Im Vergleich zu historischen Journal Impact ist der Journal Impact 2019 von eJournal of Tax Research um 100.00 % gestiegen. , -. 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 eJournal of Tax Research is a refereed journal that publishes original, scholarly works on all aspects of taxation. 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. At Atax, we’re working 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. It is in light of this aspect of the judgment that the focus of this paper is directed towards a discussion of the principle 7 . We will Scope. The two years line is equivalent to journal impact factor ™ (Thomson Reuters) metric. The goal of the National Tax Journal (NTJ) is to encourage and disseminate high quality original research on governmental tax and expenditure policies. ­The goal of the National Tax Journal (NTJ) is to encourage and disseminate high quality original research on governmental tax and expenditure policies. The JICP is proceeding series aims to publish proceedings from conferences on the theories and methods in fields of economics, business and management research. 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 … Publisher country is Australia. journal self-citations removed) received by a journal's published documents during the three previous years. -Court decisions that provide planning opportunities or pose dangers for your clients. 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. 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. 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 … ISSN: 0028-0283. eJournal of Tax Research (2009) vol. The set of journals have been ranked according to their SJR and divided into four equal groups, four quartiles. Journal Self-citation is defined as the number of citation from a journal citing article to articles published by the same journal. The overall rank of eJournal of Tax Research is 23254. 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 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. International Collaboration accounts for the articles that have been produced by researchers from several countries. eJournal of Tax Research (2014) vol 12, no. eJournal of Tax Research Tax return simplification: risk key engagement, a return to risk? (2003) state that a structured interview is more appropriate for a descriptive or explanatory based study while a semi-structured interview is more suitable for exploratory based studies. The two years line is equivalent to journal impact factor ™ (Thomson Reuters) metric. 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. 7, no. 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. Each category Research um 100.00 % gestiegen of Scimago journal & Country Rank have the possibility dialogue... 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