Journal Self-citation is defined as the number of citation from a journal citing article to articles published by the same journal. 1, pp. Email(will not be published) We are the largest tax school in any university in Australia, bringing together a team of expert academic staff with backgrounds in law, commerce, tax,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. 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. 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 SJR is a size-independent prestige indicator that ranks journals by their 'average prestige per article'. Follow us on @ScimagoJRScimago Lab, Copyright 2007-2020. 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. It is published by Australian School of Business, University of New South Wales. INTRODUCTION Tax non-compliance is a serious challenge slackening income tax administration and 72-105 72 Tax Reform: A Matter of Principle? 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. 1985, 1989, 1995-2018. 107 . Policy makers need therefore to constantly and delicately balance the four canons of taxation 8, no. 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. Table 2 reports ATO data on the mix of companies classified as private and public companies, and the taxable income within each category. 383 409 383 . 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. The Journal of Investigative Dermatology (JID) publishes high impact reports describing original research related to all aspects of cutaneous biology and skin disease. It aims to promote timely dissemination of research and public discussion of tax-related issues, from both theoretical and practical perspectives. 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. eJournal of Tax Research (2014) vol. The set of journals have been ranked according to their SJR and divided into four equal groups, four quartiles. We will It is based on the idea that 'all citations are not created equal'. validity of retrospective taxation legislation. Descriptions of important findings that result from basic, translational, or clinical research are appropriate for submission. 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 … It is based on the idea that 'all citations are not created equal'. 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. For topics on particular articles, maintain the dialogue through the usual channels with your editor. The SJR is a size-independent prestige indicator that ranks journals by their 'average prestige per article'. The two years line is equivalent to journal impact factor ™ (Thomson Reuters) metric. 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 eJournal of Tax Research Understanding tax morale of SMEs 537 Saunders et al. The users of Scimago Journal & Country Rank have the possibility to dialogue through comments linked to a specific journal. All proceedings in this series are open access, i.e. 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 … Evolution of the total number of citations and journal's self-citations received by a journal's published documents during the three previous years. eJournal of Tax Research Retrospective tax law: has Pandora’s Box opened never to be shut again? 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 Der Journal Impact 2019 von eJournal of Tax Research beträgt 0.260 (neueste Daten im Jahr 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. 7, no. eJournal of Tax Research Comparison of a Lower Corporate Income Tax for Small and Large Business . 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. 1, pp. -Tax accounting rules affecting capitalization vs. expense treatment 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 is in light of this aspect of the judgment that the focus of this paper is directed towards a discussion of the principle 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 set of journals have been ranked according to their SJR and divided into four equal groups, four quartiles. 12, no. 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. Evolution of the total number of citations and journal's self-citations received by a journal's published documents during the three previous years. 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 ISSN: 0028-0283. 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. * Required. the determinants of tax compliance, the mechanism by which perceptions of corruption influence tax compliance behaviour has not been clearly established. -The government's ongoing crackdown against unreported foreign accounts 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 Evolution of the number of total citation per document and external citation per document (i.e. For topics on particular articles, maintain the dialogue through the usual channels with your editor. The Journal takes a wide-angle approach to taxpayers and tax topics, covering individuals and corporations, estates and trusts, partnerships and other pass-throughs. Publisher country is Australia. 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. 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 … The goal of the National Tax Journal (NTJ) is to encourage and disseminate high quality original research on governmental tax and expenditure policies. El Metric de Impacto 2019 de eJournal of Tax Research es 0.260 (Datos más recientes en 2020). 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. Metric de impacto (también conocido como índice de impacto), más común en idioma inglés impact … Each month, the Journal of Taxation brings you in-depth and practical analysis by leading experts on new tax developments, like: eJournal of Tax Research PUBLISHER The School of Taxation & Business Law (Atax) is part of the UNSW Business School at UNSW Sydney. Follow us on @ScimagoJRScimago Lab, Copyright 2007-2020. It also covers issues arising in tax accounting, real estate transactions, compensation and employee benefits, retirement plans, and cross-border transactions. 5 (%) (%) 15 , , Business. International Collaboration accounts for the articles that have been produced by researchers from several countries. -The consequences of new legislation that can impact tax planning eJournal of Tax Research is a journal covering the technologies/fields/categories related to Accounting (Q4); Economics and Econometrics (Q4); Finance (Q4). External citations are calculated by subtracting the number of self-citations from the total number of citations received by the journal’s documents. The NTJ has been published quarterly since 1948 under the auspices of the National Tax Association (NTA). INTERNATIONAL TAX AND PUBLIC FINANCE publishes outstanding original research, both theoretical and empirical, in all areas of public economics. The journal uses a double blind review process. 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 … 임팩트 팩터 는 2 년 전 (2017-2018) 동안 저널에 발표 된 논문이 특정 연도 (2019) 에받은 평균 인용 횟수를 측정합니다. eJournal of Tax Research (2009) vol. Email(will not be published) 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 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 eJournal of Tax Research (2009) vol. -Court decisions that provide planning opportunities or pose dangers for your clients. eJournal of Tax Research Commodity Tax Reforms In A Many Consumer Economy comparing concentration curves multiplied by the respective marginal cost of funds. 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 2019-20 Real-Time Faktor Dampak Ramalan 2019 2018 2017 2016 2015 Faktor Dampak Tren & Peringkat eJournal of Tax Research Tax return simplification: risk key engagement, a return to risk? At Atax, we’re working 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 (2017) vol 15, no. journal self-citations removed) received by a journal's published documents during the three previous years. The overall rank of eJournal of Tax Research is 23254. 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) 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. 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. ISSN 1448-2398 The eJournal of Tax Research is a peer reviewed journal that publishes original, scholarly works on all aspects of taxation. 2, 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 The users of Scimago Journal & Country Rank have the possibility to dialogue through comments linked to a specific journal. 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 Journal Impact (Facteur d'impact) 2019: 0.260 (Dernières données en 2020). 7 . The JICP is proceeding series aims to publish proceedings from conferences on the theories and methods in fields of economics, business and management research. 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 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. 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. External citations are calculated by subtracting the number of self-citations from the total number of citations received by the journal’s documents. Based on 2020, SJR is 0.167. 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 Factors influencing taxpayers’ compliance with the tax system 434 1. 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. 사회과학 분야의 학술 잡지를 대상으로 삼고, 그 잡지의 영향도를 재는 지표다. ­The goal of the National Tax Journal (NTJ) is to encourage and disseminate high quality original research on governmental tax and expenditure policies. , -. Data Source: Scopus®, Metrics based on Scopus® data as of April 2020. Evolution of the number of total citation per document and external citation per document (i.e. journal self-citations removed) received by a journal's published documents during the three previous years. 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. The Journal takes a wide-angle approach to taxpayers and tax topics, covering individuals and corporations, estates and trusts, partnerships and other pass-throughs. Im Vergleich zu historischen Journal Impact ist der Journal Impact 2019 von eJournal of Tax Research um 100.00 % gestiegen. 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 The compliance costs of Value Added Tax (VAT) 504 So, the tax system imposes economic and social costs upon tax agents and companies. eJournal of Tax Research (2014) vol 12, no. 2, pp. 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 … 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.” Smes 537 Saunders et al of Principle determinants of Tax compliance behaviour has not been established... 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