For topics on particular articles, maintain the dialogue through the usual channels with your editor. 72-105 72 Tax Reform: A Matter of Principle? 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 Journal of Investigative Dermatology (JID) publishes high impact reports describing original research related to all aspects of cutaneous biology and skin disease. (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 overall rank of eJournal of Tax Research is 23254. Follow us on @ScimagoJRScimago Lab, Copyright 2007-2020. 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 , -. 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 set of journals have been ranked according to their SJR and divided into four equal groups, four quartiles. The journal uses a double blind review process. eJournal of Tax Research Retrospective tax law: has Pandora’s Box opened never to be shut again? 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 SJR is a size-independent prestige indicator that ranks journals by their 'average prestige per article'. 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. The goal of the National Tax Journal (NTJ) is to encourage and disseminate high quality original research on governmental tax and expenditure policies. International Collaboration accounts for the articles that have been produced by researchers from several countries. 8, no. The users of Scimago Journal & Country Rank have the possibility to dialogue through comments linked to a specific journal. The set of journals have been ranked according to their SJR and divided into four equal groups, four quartiles. The two years line is equivalent to journal impact factor ™ (Thomson Reuters) metric. the articles published in them are immediately and permanently free to read, download, copy & distribute. At Atax, we’re working Policy makers need therefore to constantly and delicately balance the four canons of taxation eJournal of Tax Research (2009) vol. Data Source: Scopus®, Metrics based on Scopus® data as of April 2020. eJournal of Tax Research (2017) vol 15, no. Email(will not be published) 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 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 * Required. 7 . The Journal takes a wide-angle approach to taxpayers and tax topics, covering individuals and corporations, estates and trusts, partnerships and other pass-throughs. 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 Factors influencing taxpayers’ compliance with the tax system 434 1. journal self-citations removed) received by a journal's published documents during the three previous years. We will The users of Scimago Journal & Country Rank have the possibility to dialogue through comments linked to a specific journal. The JICP is proceeding series aims to publish proceedings from conferences on the theories and methods in fields of economics, business and management research. INTERNATIONAL TAX AND PUBLIC FINANCE publishes outstanding original research, both theoretical and empirical, in all areas of public economics. All proceedings in this series are open access, i.e. 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. 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. Scope. 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. Each month, the Journal of Taxation brings you in-depth and practical analysis by leading experts on new tax developments, like: It aims to promote timely dissemination of research and public discussion of tax-related issues, from both theoretical and practical perspectives. 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. 2, pp. 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. It is based on the idea that 'all citations are not created equal'. 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. 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. Evolution of the number of total citation per document and external citation per document (i.e. 1985, 1989, 1995-2018. journal self-citations removed) received by a journal's published documents during the three previous years. International Collaboration accounts for the articles that have been produced by researchers from several countries. ISSN 1448-2398 The eJournal of Tax Research is a peer reviewed 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. Metric de impacto (también conocido como índice de impacto), más común en idioma inglés impact … The scientific journal eJournal of Tax Research is included in the Scopus database. 1, pp. -Court decisions that provide planning opportunities or pose dangers for your clients. 383 409 383 . 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 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. Email(will not be published) Based on 2020, SJR is 0.167. 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 SJR is a size-independent prestige indicator that ranks journals by their 'average prestige per article'. eJournal of Tax Research Understanding tax morale of SMEs 537 Saunders et al. 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. Descriptions of important findings that result from basic, translational, or clinical research are appropriate for submission. The NTJ has been published quarterly since 1948 under the auspices of the National Tax Association (NTA). External citations are calculated by subtracting the number of self-citations from the total number of citations received by the journal’s documents. 7, 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. Im Vergleich zu historischen Journal Impact ist der Journal Impact 2019 von eJournal of Tax Research um 100.00 % gestiegen. -The consequences of new legislation that can impact tax planning Evolution of the total number of citations and journal's self-citations received by a journal's published documents during the three previous years. 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 … 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 Der Journal Impact 2019 von eJournal of Tax Research beträgt 0.260 (neueste Daten im Jahr 2020). * Required. eJournal of Tax Research Commodity Tax Reforms In A Many Consumer Economy comparing concentration curves multiplied by the respective marginal cost of funds. Publisher country is Australia. the determinants of tax compliance, the mechanism by which perceptions of corruption influence tax compliance behaviour has not been clearly established. eJournal of Tax Research (2014) vol 12, no. 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 … 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. 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. 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