Especially taxation of corporations has great importance because a corporate tax. Jif helps to measure research influence and impact factor of the journal in category wise. Journals at ideas classified alphabetically by name see also impact factors of journals. Elsevier author feedback survey results, june 2014 to july 2015 n77 for accounting portfolio. A growing literature examines the reliability of commonly used metrics for journal quality, such as journal impact factors. Chapter 2 the impact of taxation on entrepreneurship in the traditional and. D bc 2015 impact factor published in june 2016 jcr year is a calendar year from january to december. Journal of international accounting, auditing and taxation elsevier. Over recent weeks, we have received a number of enquiries about the possible impact of the coronavirus crisis on the conference. Asm journals eliminate impact factor information from. Journal impact factor jif provides a systematic, objective means to critically evaluate the worlds leading national and international journals, with quantifiable, statistical information based on citation data available in online and. A brief history, critique, and discussion of adverse effects.
Table of contents journal of biomedical education hindawi. Feb 25, 2020 the author impact factor calculates the scientific value of a given researcher or author. Impact factor shows the average number of citation received to particular paper of the journal during defined period of time. The history and meaning of the journal impact factor pdf. Taxable income, future profitability, and stock returns. Page 3 need and importance of the study over the last few decades, the number of bilateral tax treaties has increased dramatically. In 2015, for the 50th anniversary of the jar conference, nick sat down and.
Out of all these factors this study solely focuses on surveying the economic literature. There are currently 3,589 journals covered in repec. We will shortly upload our citation and quality report. Jun 20, 2016 the most recent impact factors have been published in jcr, journal citation reports. These computations are experimental and based on the citation analysis provided by the citec project, which uses data from items listed in repec. Iaeme publication, ijmet, ijciet scopus indexed journal. Volume 76, 2020 vol 75, 2019 vol 74, 2018 vol 73, 2017 vol 72, 2016 vol 71, 2015 vol 70, 2014 vol 69, 20 vol 68, 2012 vol 67, 2011 vol 66, 2010 vol 65, 2009 vol 64.
This measure provides a ratio of citations to a journal in a given year to the citable items in the prior two years. Thomson reuters 2015 food journals impact factor list total cites eigenfactor score 33985 0. Ezejiofor raymond department of accountancy nnamdi azikiwe university, awka abstract. The impact factor if or journal impact factor jif of an academic journal is a scientometric index which reflects the yearly average number of citations to recent articles published in that journal. The relationship between the 2000 em journal impact factor and the impact factor trend of em journals between 2000 and 2009 was measured by pearson correlation coefficient to evaluate the. Features of proposed gst ambit of gst 1 it is applied to all taxable goods and services except the exempted goods and services and on transactions below the threshold limit. An impact factor is one measure of the quality of a journal. A journals impact factor for a given year is the average number of citations per article published in. The report includes 11,877 journals from 81 countries.
Increase impact factor universidadestrategias increase the impact factor of your publication should i aim for multiple coauthorships to extend my publication list. In addition to the impact factor each journal homepage offers detailed information, such as instructions for authors, a direct link to online submission and signup for the table of contents alert. In this way, an impact factor can give an approximate indication of how prestigious or influential a journal is in its field. This list provides a simple impact factor, computing a ratio of the number of citations by the number of items in the series. International tax and public finance home springer. All journal articles featured in financial analysts journal vol 76 issue 1. This study is the first attempt to analyze the effectiveness of recent two major tax. Blue represents the fiveyear impact factor of the journal. Simple impact factors for economics journals ideasrepec. Journal of international accounting, auditing and taxation. Garfield did not leave the community without a roadmap. The objective of this study is to determine the extent to which value added tax has affected the nigerian economy. The journal of accounting research is a generalinterest accounting journal.
Few journals in this category carry a citation impact factor. Year impact factor eigenfactor score 3 journal of allergy and clinical immunology 00916749 41,392 12. Pdf ranking of tax journals the way forward researchgate. B 2015 cites to articles published in 202014 a subset of a c number of articles published in 202014. Open access filter and badge sort results by open access status and immediately identify open access journals by the badge on the journal profile page. Click on your subject of choice to get a full list of springer journals with an impact factor. Thomson reuters 2015 food journals impact factor list. Impact of taxation on business decision project topics.
You may have submitted your article to journal of public economics pubec. Based on jcr social science edition, fiveyearthe impact factor, current and past annual impact factors are listed under each of these journals. The study aims to identify the impact of valueadded tax vat on saudi banks, through measuring the impact of changes in the banks before and after the implementation of value added tax vat, in all of total assets, total liabilities, customer deposits, retained earnings, total operating income, total operating expenses and net operating income. The journal provides an interdisciplinary forum for scholars and practitioners to share knowledge and research on issues of concern to tax administrations, governments, the tax practitioner community and wider society. Journal impact factor 2015 impact factor list 2015 2014. Other journals with gains of at least 30% include journal of. The american journal of health economics joins the university of chicago press journals program. Journals receiving an impact factor for the first time.
This is calculated by the number of citations received by the journal, from other journals. A journal impact factor is computed in the journal citation. The biggest gain this year in the impact factor mean cites per article per year for journals specializing in exercise or sport science or medicine was that of the journal of strength and conditioning research, now on 1. The most wellknown indicator in the jcr is the journal impact factor jif. Jif metrics for the jcr year are published annually. 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. Pdf evaluation of effectiveness and contribution of. Journal of accounting research wiley online library. Vanity press and journals forcing authors to pay for their research are filtered out. Journal impact factors are found in journal citation reports jcr. Sallee and joel slemrod recipients of the 2015 atkinson award.
I am pleased therefore that in recent years the revenue estimators of the. International tax and public finance serves as an outlet for firstrate original. Author impact factor impact factors library guides at. The impact factor if or journal impact factor jif of an academic journal is a scientometric. The fiveyear impact factor is calculated by the following formula. Evidence on labeling from the uk winter fuel payment james m. Accounting journals tax accounting research journals. Depending on the nature of tax, taxation may have a positive or negative effect on business decisions. Taxation of corporations and their impact on economic. The user has requested enhancement of the downloaded file.
As you will be aware, milan is currently in the middle of outbreaks in northern italy, and today the city and the surrounding region of lombardy was placed in quarantine until at least april 3. Impact factors thomson reuters citation and journal. Journal impact factor 2012 journal impact factor 2011 name of the publisher 1 international journal of engineering science issn. Taxud2015cc1 for the provision of economic analysis in the. The higher a journal s impact factor, the more frequently articles in that journal are cited. Perceived critical success factors for information system risk management.
Citescore values are based on citation counts in a given year e. Journal citation reports clarivate analytics, 2019 5year impact factor. Based on jcr social science edition, the fiveyear impact factor, current and past annual impact factors are listed under each of these journals. A journals impact factor is the average number of citations received in the last year to articles published in the previous two years. As author knows impact factor is given to journal after few year of starting, we do all effort to get high impact factor. Journal impact factor impact factor is a journallevel metric. Journal of economic studies available volumes and issues.
Journal list with impact factors university of houston. International journal of financial research sciedu press. In two short papers introducing the first edition of the jcrentitled i. Journal impact factors and month of publication sciencedirect. Journal impact factors are reported yearly by isithomsonreuters and they are used as markers of journal impact and quality by publishers, scholars, disciplinary associations, and other interested parties. For a journal that has started publishing in the year 2010, its impact factor will be. Journal of agricultural biological and environmental statistics. Many scientists attempt to publish their work in a journal with the highest possible journal impact factor if. Citation counts are adjusted to exclude citations from the same series.
Impact factor listing for journals on dentistry, oral. Journal of the american taxation association, 01989073, 1. It may be noted that the jcr impact factor of a journal cannot be determined till the journal has completed two calendar years of its life and all its issues have been published in time. Submit your journal to get journal impact factor jif journal impact factor jif 2017. Jun 10, 2018 we are committed to sharing findings related to covid19 as quickly and safely as possible. Management, business, decision science and finance s. This paper discusses how the effects of taxes on economic behavior are important for revenue estimation.
Despite widespread condemnation of the use of journal ifs to assess the significance of published work, these numbers continue to be widely misused in publication, hiring, funding, and promotion decisions 1, 2. Journal citation reports incites jcr journal rankings. The journal impact factor is published each year by clarivate analytics. Journal impact factor percentile transforms the rank in category by journal impact factor into a percentile, allowing more meaningful crosscategory comparison. There is no doubt that publications in journals with a higher impact factor are better than publications in journals.
The jcr analysis released in 2019 is based on citations in 2018 to articles published in 2016 and 2017. Most cited journal of public economics articles elsevier. Importantly, yearly impact factors are just one of many different journal citation statistics released by the jcr. An impact factor is a measure of the frequency with which the average article in a journal has been cited in a particular year. Impact of comprehensive smoking bans on the health of infants and children. Access to articles in the most recent issues last two years is restricted to members of the national tax association. Impact factor publishing quality article in an impact factor journals thomson reuters impact factor the impact factor was devised by ieugene garfield, the founder of the iinstitute for scientific information i isi, now part of ithomson reuters i. Disadvantges of jif the journal s impact factor is not necessarily representative of the individual journal articles it is highly dependent on the number of references per. A scientific journal in the area of international, comparative and regional taxation from a legal and an economic perspective. Isi journal impact factor 2008 suranaree university of. The main purpose of this paper is to analyse the different factors affecting sinoafrican trade based on the gravity model, and propose some solutions to improve the problems.
Note that some journals are not shown here because they are out of topic or missclassified. Twenty out of 25 journals have seen an increase in their impact factor and two journals crystals and ijgi received a first impact factor. Effects of taxes on economic behavior dash harvard. A the number of times articles published in a specific journal in 2014 and 2015 were cited by journals. The impact of corporate governance practices on corporate financial. Productive factor an overview sciencedirect topics.
This paper aims to investigate the impact of australian chief financial officers cfos as board insiders on firm performance and earnings quality with reference to agency pdf 193 kb earnings management prior to private debt issuance. A natural starting point is the theory of competitive general equilibrium, which in its standard walrasian formulation takes as given the distribution of all productive factors in the economy and focuses on the rate at which they are paid. Journal citation reports 2015 rank full journal title issn total cites journal impact factor 5. This study aims to determine the effectiveness level of boarding house tax revenue and the contribution level of boarding house tax revenue on local revenue of kendari city during period year 20 2015. Isi journal impact factor 2008 cited halflife eigenfactor score article influence impact factor 5year impact immediacy index rank abbreviatedjournaltitle issn total. Journal impact factor and individual article impact request pdf. This means that, on average, its papers published in 2015 and 2016 received. Ranked within the top 10 businessfinance journals in the world, the journal of accounting research is pleased to announce a 2018 impact factor of 4.
The case of eu countries baranova veronika, janickova lenka abstract one of the most debated questions in economy is the relationship between tax rates and economic growth. Pawel domagala pomeranian medical university in szczecin 34 publications 326 citations see profile all content following this page was uploaded by pawel domagala on 20 june 2017. Please contact administration for susbcription to journal or individual article. The present paper shows that month of publication can have a significant impact on the number of times an article is cited in the two years following publication. You do not have rights to view the full text article. Impact factors are calculated for journals selected for and indexed in the science citation index expanded scie or the.
Indexing, impact factor and open access all journals were indexed on ebsco databases in july 2011 so we will shortly be able to provide full impact factors, which are based on readership of an article over the previous 3 years and how often it was cited. Impact factor 5year impact factor immediac y index articles cited halflife eigenfacto r score article influence score jcr. Przeglad elektrotechniczny impact factor abbreviation. Publishing quality article in an impact factor journals. This is just the link for the journal citation report pdf jcr2015. It is measured each year by the web of science group and reported in the journal citation reports jcr. This journal publishes original and leading research across all the major fields of accounting, finance and economics. International journal of accounting research typically publishes on analytical, accounting. Tax burden evaluation the empirical evidence implies that the size of the corporate tax burden is certainly one of the decisive factors influencing the management of the company in the investment allocation decisions. A high marginal tax rate will be a disincentive for business while a lower one will be ah incentive to work. Impact factors and ranking data are presented for the preceding calendar year.