International Collaboration accounts for the articles that have been produced by researchers from several countries. 8, no. 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. ­The goal of the National Tax Journal (NTJ) is to encourage and disseminate high quality original research on governmental tax and expenditure policies. Based on 2020, SJR is 0.167. External citations are calculated by subtracting the number of self-citations from the total number of citations received by the journal’s documents. For topics on particular articles, maintain the dialogue through the usual channels with your editor. 사회과학 분야의 학술 잡지를 대상으로 삼고, 그 잡지의 영향도를 재는 지표다. 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 is a journal covering the technologies/fields/categories related to Accounting (Q4); Economics and Econometrics (Q4); Finance (Q4). 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 NTJ has been published quarterly since 1948 under the auspices of the National Tax Association (NTA). 72-105 72 Tax Reform: A Matter of Principle? -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. eJournal of Tax Research Journal Impact (Facteur d'impact) 2019: 0.260 (Dernières données en 2020). -The government's ongoing crackdown against unreported foreign accounts ISSN: 0028-0283. 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.” Evolution of the number of total citation per document and external citation per document (i.e. 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 … , El Metric de Impacto 2019 de eJournal of Tax Research es 0.260 (Datos más recientes en 2020). 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. All proceedings in this series are open access, i.e. International Collaboration accounts for the articles that have been produced by researchers from several countries. 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 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) * Required. eJournal of Tax Research PUBLISHER The School of Taxation & Business Law (Atax) is part of the UNSW Business School at UNSW Sydney. Der Journal Impact 2019 von eJournal of Tax Research beträgt 0.260 (neueste Daten im Jahr 2020). 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. 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 … journal self-citations removed) received by a journal's published documents during the three previous years. Journal Self-citation is defined as the number of citation from a journal citing article to articles published by the same journal. 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. validity of retrospective taxation legislation. 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. -Tax accounting rules affecting capitalization vs. expense treatment 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 goal of the National Tax Journal (NTJ) is to encourage and disseminate high quality original research on governmental tax and expenditure policies. 107 . 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 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 Volume 12, Number 2 November 2014 ONTENTS 285 Regulation of tax agents in Australia Factors influencing taxpayers’ compliance with the tax system: An Publisher country is Australia. 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 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. eJournal of Tax Research 2019-20 Real-Time Faktor Dampak Ramalan 2019 2018 2017 2016 2015 Faktor Dampak Tren & Peringkat We will * Required. 12, no. 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 scientific journal eJournal of Tax Research is included in the Scopus database. eJournal of Tax Research Comparison of a Lower Corporate Income Tax for Small and Large Business . It is published by Australian School of Business, University of New South Wales. Each month, the Journal of Taxation brings you in-depth and practical analysis by leading experts on new tax developments, like: 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 … Email(will not be published) 1, pp. At Atax, we’re working 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 … 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. 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. 7, no. Table 2 reports ATO data on the mix of companies classified as private and public companies, and the taxable income within each category. eJournal of Tax Research (2009) vol. 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. It aims to promote timely dissemination of research and public discussion of tax-related issues, from both theoretical and practical perspectives. 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