{"id":"https://openalex.org/W4362634071","doi":"https://doi.org/10.1016/j.chieco.2023.101971","title":"How does the development of digital finance affect small business tax compliance? Empirical evidence from China","display_name":"How does the development of digital finance affect small business tax compliance? Empirical evidence from China","publication_year":2023,"publication_date":"2023-04-05","ids":{"openalex":"https://openalex.org/W4362634071","doi":"https://doi.org/10.1016/j.chieco.2023.101971"},"language":"en","primary_location":{"id":"doi:10.1016/j.chieco.2023.101971","doi":"https://doi.org/10.1016/j.chieco.2023.101971","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.chieco.2023.101971","pdf_url":null,"source":{"id":"https://openalex.org/S19645890","display_name":"China Economic Review","issn_l":"1043-951X","issn":["1043-951X","1873-7781"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","erih-plus","jufo-1","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"China Economic Review","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://doi.org/10.2139/ssrn.4237264","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5101014259","display_name":"Ouyang Jie","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I158934434","display_name":"Zhongnan University of Economics and Law","ror":"https://ror.org/04yqxxq63","country_code":"CN","type":"education","lineage":["https://openalex.org/I158934434"]}],"countries":["CN"],"is_corresponding":false,"raw_author_name":"Jie Ouyang","raw_affiliation_strings":["School of Public Finance and Taxation, Zhongnan University of Economics and Law, Wuhan 430073, China"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Public Finance and Taxation, Zhongnan University of Economics and Law, Wuhan 430073, China","institution_ids":["https://openalex.org/I158934434"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5100327227","display_name":"Shiyuan Liu","orcid":"https://orcid.org/0000-0002-0756-1439","observed_orcids":["https://orcid.org/0000-0002-0756-1439","https://orcid.org/0009-0006-0425-6531"]},"institutions":[{"id":"https://openalex.org/I99065089","display_name":"Tsinghua University","ror":"https://ror.org/03cve4549","country_code":"CN","type":"education","lineage":["https://openalex.org/I99065089"]}],"countries":["CN"],"is_corresponding":true,"raw_author_name":"Shiyuan Liu","raw_affiliation_strings":["School of Economics and Management, Tsinghua University, Beijing 100084, China"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Economics and Management, Tsinghua University, Beijing 100084, China","institution_ids":["https://openalex.org/I99065089"]}]},{"author_position":"last","author":{"id":null,"display_name":"Haoran Li","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I99065089","display_name":"Tsinghua University","ror":"https://ror.org/03cve4549","country_code":"CN","type":"education","lineage":["https://openalex.org/I99065089"]}],"countries":["CN"],"is_corresponding":false,"raw_author_name":"Haoran Li","raw_affiliation_strings":["School of Economics and Management, Tsinghua University, Beijing 100084, China"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Economics and Management, Tsinghua University, Beijing 100084, China","institution_ids":["https://openalex.org/I99065089"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5100327227"],"corresponding_institution_ids":["https://openalex.org/I99065089"],"apc_list":{"value":4090,"currency":"USD","value_usd":4090},"apc_paid":null,"fwci":11.2766,"has_fulltext":false,"cited_by_count":65,"citation_normalized_percentile":{"value":0.98552184,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":96,"max":100},"biblio":{"volume":"80","issue":null,"first_page":"101971","last_page":"101971"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9653000235557556,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9653000235557556,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11995","display_name":"FinTech, Crowdfunding, Digital Finance","score":0.017400000244379044,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.00930000003427267,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/digital-finance","display_name":"digital finance","score":0.9990000128746033},{"id":"https://openalex.org/keywords/tax-compliance","display_name":"tax compliance","score":0.8489999771118164},{"id":"https://openalex.org/keywords/small-business","display_name":"small business","score":0.7549999952316284},{"id":"https://openalex.org/keywords/tax-evasion","display_name":"tax evasion","score":0.9980000257492065},{"id":"https://openalex.org/keywords/corporate-financing-constraints","display_name":"corporate financing constraints","score":0.9120000004768372},{"id":"https://openalex.org/keywords/digital-information","display_name":"digital information","score":0.859000027179718},{"id":"https://openalex.org/keywords/effect-heterogeneity","display_name":"heterogeneous effects","score":0.7839999794960022},{"id":"https://openalex.org/keywords/industrial-policy","display_name":"industrial policy","score":0.8759999871253967},{"id":"https://openalex.org/keywords/credit-environment","display_name":"credit environment","score":0.9490000009536743},{"id":"https://openalex.org/keywords/china","display_name":"China","score":0.7360000014305115}],"concepts":[{"id":"https://openalex.org/C610760","wikidata":"https://www.wikidata.org/wiki/Q1340706","display_name":"Endogeneity","level":2,"score":0.7611271142959595},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.5272062420845032},{"id":"https://openalex.org/C2780082420","wikidata":"https://www.wikidata.org/wiki/Q4672483","display_name":"Access to finance","level":2,"score":0.5169398188591003},{"id":"https://openalex.org/C162144332","wikidata":"https://www.wikidata.org/wiki/Q1665305","display_name":"Instrumental variable","level":2,"score":0.509157121181488},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.48496198654174805},{"id":"https://openalex.org/C80515813","wikidata":"https://www.wikidata.org/wiki/Q1134763","display_name":"Corporate finance","level":2,"score":0.48363959789276123},{"id":"https://openalex.org/C2777382242","wikidata":"https://www.wikidata.org/wiki/Q6017816","display_name":"Index (typography)","level":2,"score":0.4642561078071594},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4633769094944},{"id":"https://openalex.org/C2781460075","wikidata":"https://www.wikidata.org/wiki/Q1399332","display_name":"Compliance (psychology)","level":2,"score":0.44814109802246094},{"id":"https://openalex.org/C162077342","wikidata":"https://www.wikidata.org/wiki/Q1062630","display_name":"Tax credit","level":2,"score":0.44800668954849243},{"id":"https://openalex.org/C2779836051","wikidata":"https://www.wikidata.org/wiki/Q645011","display_name":"Corporate tax","level":4,"score":0.4356381893157959},{"id":"https://openalex.org/C191935318","wikidata":"https://www.wikidata.org/wiki/Q148","display_name":"China","level":2,"score":0.4331633746623993},{"id":"https://openalex.org/C27548731","wikidata":"https://www.wikidata.org/wiki/Q88272","display_name":"Investment (military)","level":3,"score":0.41903257369995117},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.32660067081451416},{"id":"https://openalex.org/C51303962","wikidata":"https://www.wikidata.org/wiki/Q1242836","display_name":"Double taxation","level":2,"score":0.2533227205276489},{"id":"https://openalex.org/C514942387","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax avoidance","level":3,"score":0.1941102147102356},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.10475653409957886},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0},{"id":"https://openalex.org/C136764020","wikidata":"https://www.wikidata.org/wiki/Q466","display_name":"World Wide Web","level":1,"score":0.0},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.0},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1016/j.chieco.2023.101971","doi":"https://doi.org/10.1016/j.chieco.2023.101971","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.chieco.2023.101971","pdf_url":null,"source":{"id":"https://openalex.org/S19645890","display_name":"China Economic Review","issn_l":"1043-951X","issn":["1043-951X","1873-7781"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","erih-plus","jufo-1","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"China Economic Review","raw_type":"journal-article"},{"id":"doi:10.2139/ssrn.4237264","doi":"https://doi.org/10.2139/ssrn.4237264","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.4237264","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"}],"best_oa_location":{"id":"doi:10.2139/ssrn.4237264","doi":"https://doi.org/10.2139/ssrn.4237264","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.4237264","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/8","score":0.833299994468689,"display_name":"Decent work and economic growth"},{"id":"https://metadata.un.org/sdg/16","score":0.5473999977111816,"display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":58,"referenced_works":["https://openalex.org/W3416420","https://openalex.org/W1507847423","https://openalex.org/W1931817967","https://openalex.org/W1944585346","https://openalex.org/W1970041141","https://openalex.org/W1989535774","https://openalex.org/W2005734978","https://openalex.org/W2007481404","https://openalex.org/W2054211082","https://openalex.org/W2060563930","https://openalex.org/W2087724977","https://openalex.org/W2107555317","https://openalex.org/W2159557217","https://openalex.org/W2161621790","https://openalex.org/W2189470993","https://openalex.org/W2321192248","https://openalex.org/W2522089935","https://openalex.org/W2562712086","https://openalex.org/W2590404804","https://openalex.org/W2597917905","https://openalex.org/W2614405229","https://openalex.org/W2758656006","https://openalex.org/W2766987991","https://openalex.org/W2783848239","https://openalex.org/W2789152355","https://openalex.org/W2808475264","https://openalex.org/W2918989532","https://openalex.org/W2943908192","https://openalex.org/W2973338680","https://openalex.org/W2983121518","https://openalex.org/W3006968904","https://openalex.org/W3081926021","https://openalex.org/W3083172082","https://openalex.org/W3109447030","https://openalex.org/W3121699679","https://openalex.org/W3121894646","https://openalex.org/W3123306252","https://openalex.org/W3123370681","https://openalex.org/W3123491384","https://openalex.org/W3124063746","https://openalex.org/W3124128996","https://openalex.org/W3124595561","https://openalex.org/W3125560741","https://openalex.org/W3125654204","https://openalex.org/W3133841579","https://openalex.org/W3138704918","https://openalex.org/W3139975196","https://openalex.org/W3172086208","https://openalex.org/W3191646389","https://openalex.org/W3204964023","https://openalex.org/W3210416015","https://openalex.org/W3212534854","https://openalex.org/W3216977371","https://openalex.org/W4205402645","https://openalex.org/W4206025565","https://openalex.org/W4226269366","https://openalex.org/W4293228122","https://openalex.org/W6981119126"],"related_works":["https://openalex.org/W4410919404","https://openalex.org/W4405265724","https://openalex.org/W4391677447","https://openalex.org/W4413780604","https://openalex.org/W4390799755","https://openalex.org/W4387313382","https://openalex.org/W7219985041","https://openalex.org/W4390501976","https://openalex.org/W7123849808","https://openalex.org/W4400412649"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":15},{"year":2025,"cited_by_count":23},{"year":2024,"cited_by_count":23},{"year":2023,"cited_by_count":4}],"updated_date":"2026-11-10T11:39:43.021295","created_date":"2023-04-07T00:00:00"}
