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. Follow us on @ScimagoJRScimago Lab, Copyright 2007-2020. 사회과학 분야의 학술 잡지를 대상으로 삼고, 그 잡지의 영향도를 재는 지표다. 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. 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 … 1, pp. 12, no. Data Source: Scopus®, Metrics based on Scopus® data as of April 2020. The SJR is a size-independent prestige indicator that ranks journals by their 'average prestige per article'. eJournal of Tax Research Retrospective tax law: has Pandora’s Box opened never to be shut again? External citations are calculated by subtracting the number of self-citations from the total number of citations received by the journal’s documents. 72-105 72 Tax Reform: A Matter of Principle? 107 . The two years line is equivalent to journal impact factor ™ (Thomson Reuters) metric. Each month, the Journal of Taxation brings you in-depth and practical analysis by leading experts on new tax developments, like: ISSN: 0028-0283. (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 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 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 The users of Scimago Journal & Country Rank have the possibility to dialogue through comments linked to a specific journal. * Required. Table 2 reports ATO data on the mix of companies classified as private and public companies, and the taxable income within each category. Journal Self-citation is defined as the number of citation from a journal citing article to articles published by the same journal. 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. 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 8, no. eJournal of Tax Research (2014) vol 12, no. 5 (%) (%) 15 , , Business. The users of Scimago Journal & Country Rank have the possibility to dialogue through comments linked to a specific journal. eJournal of Tax Research Factors influencing taxpayers’ compliance with the tax system 434 1. INTRODUCTION Tax non-compliance is a serious challenge slackening income tax administration and 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. 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 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 … -Court decisions that provide planning opportunities or pose dangers for your clients. Evolution of the total number of citations and journal's self-citations received by a journal's published documents during the three previous years. journal self-citations removed) received by a journal's published documents during the three previous years. 2, pp. 임팩트 팩터 는 2 년 전 (2017-2018) 동안 저널에 발표 된 논문이 특정 연도 (2019) 에받은 평균 인용 횟수를 측정합니다. * Required. 1985, 1989, 1995-2018. 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. 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. 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. External citations are calculated by subtracting the number of self-citations from the total number of citations received by the journal’s documents. Im Vergleich zu historischen Journal Impact ist der Journal Impact 2019 von eJournal of Tax Research um 100.00 % gestiegen.

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