ejournal of tax research scimago

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. 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 … The users of Scimago Journal & Country Rank have the possibility to dialogue through comments linked to a specific journal. journal self-citations removed) received by a journal's published documents during the three previous years. The Journal takes a wide-angle approach to taxpayers and tax topics, covering individuals and corporations, estates and trusts, partnerships and other pass-throughs. eJournal of Tax Research Commodity Tax Reforms In A Many Consumer Economy comparing concentration curves multiplied by the respective marginal cost of funds. It is in light of this aspect of the judgment that the focus of this paper is directed towards a discussion of the 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. 2, pp. 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 … * Required. At Atax, we’re working Email(will not be published) eJournal of Tax Research is a journal covering the technologies/fields/categories related to Accounting (Q4); Economics and Econometrics (Q4); Finance (Q4). It also covers issues arising in tax accounting, real estate transactions, compensation and employee benefits, retirement plans, and cross-border transactions. Journal Self-citation is defined as the number of citation from a journal citing article to articles published by the same journal. Each month, the Journal of Taxation brings you in-depth and practical analysis by leading experts on new tax developments, like: 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 (2009) vol. 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 임팩트 팩터 는 2 년 전 (2017-2018) 동안 저널에 발표 된 논문이 특정 연도 (2019) 에받은 평균 인용 횟수를 측정합니다. All proceedings in this series are open access, i.e. The SJR is a size-independent prestige indicator that ranks journals by their 'average prestige per article'. 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 Volume 12, Number 2 November 2014 ONTENTS 285 Regulation of tax agents in Australia Factors influencing taxpayers’ compliance with the tax system: An For topics on particular articles, maintain the dialogue through the usual channels with your editor. The Journal of Investigative Dermatology (JID) publishes high impact reports describing original research related to all aspects of cutaneous biology and skin disease. 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. 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. Descriptions of important findings that result from basic, translational, or clinical research are appropriate for submission. We will The overall rank of eJournal of Tax Research is 23254. 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 set of journals have been ranked according to their SJR and divided into four equal groups, four quartiles. The main subject areas of published articles are Accounting, Finance, Economics and Econometrics, LAW. -The government's ongoing crackdown against unreported foreign accounts 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 … 72-105 72 Tax Reform: A Matter of Principle? 1, pp. the determinants of tax compliance, the mechanism by which perceptions of corruption influence tax compliance behaviour has not been clearly established. journal self-citations removed) received by a journal's published documents during the three previous years. 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. Evolution of the total number of citations and journal's self-citations received by a journal's published documents during the three previous years. It is based on the idea that 'all citations are not created equal'. International Collaboration accounts for the articles that have been produced by researchers from several countries. 사회과학 분야의 학술 잡지를 대상으로 삼고, 그 잡지의 영향도를 재는 지표다. 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. Determinants of tax compliance behaviour of corporate taxpayers in Malaysia . The two years line is equivalent to journal impact factor ™ (Thomson Reuters) metric. International Collaboration accounts for the articles that have been produced by researchers from several countries. ­The goal of the National Tax Journal (NTJ) is to encourage and disseminate high quality original research on governmental tax and expenditure policies. 5 (%) (%) 15 , , Business. Follow us on @ScimagoJRScimago Lab, Copyright 2007-2020. * Required. eJournal of Tax Research Factors influencing taxpayers’ compliance with the tax system 434 1. the articles published in them are immediately and permanently free to read, download, copy & distribute. The NTJ has been published quarterly since 1948 under the auspices of the National Tax Association (NTA). The SJR is a size-independent prestige indicator that ranks journals by their 'average prestige per article'. External citations are calculated by subtracting the number of self-citations from the total number of citations received by the journal’s documents. eJournal of Tax Research Retrospective tax law: has Pandora’s Box opened never to be shut again? eJournal of Tax Research PUBLISHER The School of Taxation & Business Law (Atax) is part of the UNSW Business School at UNSW Sydney. , -. It is published by Australian School of Business, University of New South Wales. 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 two years line is equivalent to journal impact factor ™ (Thomson Reuters) metric. Evolution of the number of total citation per document and external citation per document (i.e. 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 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 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 Understanding tax morale of SMEs 537 Saunders et al. 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 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 number of total citation per document and external citation per document (i.e. 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. 1, pp. It is based on the idea that 'all citations are not created equal'. eJournal of Tax Research (2014) vol 12, 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. Email(will not be published) -Tax accounting rules affecting capitalization vs. expense treatment Data Source: Scopus®, Metrics based on Scopus® data as of April 2020. 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. -Court decisions that provide planning opportunities or pose dangers for 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. Immediately and permanently free to read, download, copy & distribute of tax-related issues, both., retirement plans, and the taxable income within each category external citation per document (.. Accounting, real estate transactions, compensation and employee benefits, retirement plans, and cross-border transactions dialogue... The same journal published quarterly since 1948 under the auspices of the total number of from... University of New South Wales covers issues arising in Tax Accounting, Finance, Economics and Econometrics LAW. 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