{"id":"https://openalex.org/W3191378715","doi":"https://doi.org/10.1080/07421222.2021.1912912","title":"Chain of Values: Examining the Economic Impacts of Blockchain on the Value-Added Tax System","display_name":"Chain of Values: Examining the Economic Impacts of Blockchain on the Value-Added Tax System","publication_year":2021,"publication_date":"2021-04-03","ids":{"openalex":"https://openalex.org/W3191378715","doi":"https://doi.org/10.1080/07421222.2021.1912912","mag":"3191378715"},"language":"en","primary_location":{"id":"doi:10.1080/07421222.2021.1912912","is_oa":false,"landing_page_url":"https://doi.org/10.1080/07421222.2021.1912912","pdf_url":null,"source":{"id":"https://openalex.org/S9954729","display_name":"Journal of Management Information Systems","issn_l":"0742-1222","issn":["0742-1222","1557-928X"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547"],"host_organization_lineage_names":["Taylor & Francis"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Management Information Systems","raw_type":"journal-article"},"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5100753668","display_name":"Soohyun Cho","orcid":"https://orcid.org/0000-0002-4831-3212"},"institutions":[{"id":"https://openalex.org/I102322142","display_name":"Rutgers, The State University of New Jersey","ror":"https://ror.org/05vt9qd57","country_code":"US","type":"education","lineage":["https://openalex.org/I102322142"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Soohyun Cho","raw_affiliation_strings":["Department of Accounting and Information Systems, Rutgers Business School, Rutgers, The State University of New Jersey, Newark, NJ, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting and Information Systems, Rutgers Business School, Rutgers, The State University of New Jersey, Newark, NJ, USA","institution_ids":["https://openalex.org/I102322142"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5022715791","display_name":"Kyungha Lee","orcid":"https://orcid.org/0000-0003-1079-1734"},"institutions":[{"id":"https://openalex.org/I102322142","display_name":"Rutgers, The State University of New Jersey","ror":"https://ror.org/05vt9qd57","country_code":"US","type":"education","lineage":["https://openalex.org/I102322142"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Kyungha (Kari) Lee","raw_affiliation_strings":["Department of Accounting and Information Systems, Rutgers Business School, Rutgers, The State University of New Jersey, Newark, NJ, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting and Information Systems, Rutgers Business School, Rutgers, The State University of New Jersey, Newark, NJ, USA","institution_ids":["https://openalex.org/I102322142"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5055561610","display_name":"Arion Cheong","orcid":"https://orcid.org/0000-0002-0507-4936"},"institutions":[{"id":"https://openalex.org/I142934699","display_name":"California State University, Fullerton","ror":"https://ror.org/02avqqw26","country_code":"US","type":"education","lineage":["https://openalex.org/I142934699"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Arion Cheong","raw_affiliation_strings":["Department of Accounting, College of Business and Economics, California State University Fullerton, Fullerton, CA, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, College of Business and Economics, California State University Fullerton, Fullerton, CA, USA","institution_ids":["https://openalex.org/I142934699"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5084583272","display_name":"Won Gyun No","orcid":"https://orcid.org/0000-0002-1676-4254"},"institutions":[{"id":"https://openalex.org/I102322142","display_name":"Rutgers, The State University of New Jersey","ror":"https://ror.org/05vt9qd57","country_code":"US","type":"education","lineage":["https://openalex.org/I102322142"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Won Gyun No","raw_affiliation_strings":["Department of Accounting and Information Systems, Rutgers Business School, Rutgers, The State University of New Jersey, Newark, NJ, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting and Information Systems, Rutgers Business School, Rutgers, The State University of New Jersey, Newark, NJ, USA","institution_ids":["https://openalex.org/I102322142"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5049215719","display_name":"Miklos A. Vasarhelyi","orcid":"https://orcid.org/0000-0003-3205-476X"},"institutions":[{"id":"https://openalex.org/I102322142","display_name":"Rutgers, The State University of New Jersey","ror":"https://ror.org/05vt9qd57","country_code":"US","type":"education","lineage":["https://openalex.org/I102322142"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Miklos A. Vasarhelyi","raw_affiliation_strings":["Department of Accounting and Information Systems, Rutgers Business School, Rutgers, The State University of New Jersey, Newark, NJ, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting and Information Systems, Rutgers Business School, Rutgers, The State University of New Jersey, Newark, NJ, USA","institution_ids":["https://openalex.org/I102322142"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":5,"corresponding_author_ids":["https://openalex.org/A5100753668"],"corresponding_institution_ids":["https://openalex.org/I102322142"],"apc_list":null,"apc_paid":null,"fwci":18.7729,"has_fulltext":false,"cited_by_count":83,"citation_normalized_percentile":{"value":0.99315584,"is_in_top_1_percent":true,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":94,"max":100},"biblio":{"volume":"38","issue":"2","first_page":"288","last_page":"313"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10270","display_name":"Blockchain Technology Applications and Security","score":0.9994000196456909,"subfield":{"id":"https://openalex.org/subfields/1710","display_name":"Information Systems"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},"topics":[{"id":"https://openalex.org/T10270","display_name":"Blockchain Technology Applications and Security","score":0.9994000196456909,"subfield":{"id":"https://openalex.org/subfields/1710","display_name":"Information Systems"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},{"id":"https://openalex.org/T10328","display_name":"Supply Chain and Inventory Management","score":0.9927999973297119,"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/T11257","display_name":"Taxation and Compliance Studies","score":0.9836000204086304,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/blockchain","display_name":"Blockchain","score":0.8111027479171753},{"id":"https://openalex.org/keywords/transparency","display_name":"Transparency (behavior)","score":0.6133937239646912},{"id":"https://openalex.org/keywords/vendor","display_name":"Vendor","score":0.5682752132415771},{"id":"https://openalex.org/keywords/cryptocurrency","display_name":"Cryptocurrency","score":0.5471758246421814},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.487693190574646},{"id":"https://openalex.org/keywords/supply-chain","display_name":"Supply chain","score":0.4688495397567749},{"id":"https://openalex.org/keywords/database-transaction","display_name":"Database transaction","score":0.4670046269893646},{"id":"https://openalex.org/keywords/transaction-cost","display_name":"Transaction cost","score":0.45692160725593567},{"id":"https://openalex.org/keywords/traceability","display_name":"Traceability","score":0.44710853695869446},{"id":"https://openalex.org/keywords/industrial-organization","display_name":"Industrial organization","score":0.4341067969799042},{"id":"https://openalex.org/keywords/microeconomics","display_name":"Microeconomics","score":0.3251454830169678},{"id":"https://openalex.org/keywords/economics","display_name":"Economics","score":0.31513282656669617},{"id":"https://openalex.org/keywords/marketing","display_name":"Marketing","score":0.25165849924087524},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.24375882744789124},{"id":"https://openalex.org/keywords/computer-security","display_name":"Computer security","score":0.18509799242019653},{"id":"https://openalex.org/keywords/finance","display_name":"Finance","score":0.1848381757736206}],"concepts":[{"id":"https://openalex.org/C2779687700","wikidata":"https://www.wikidata.org/wiki/Q20514253","display_name":"Blockchain","level":2,"score":0.8111027479171753},{"id":"https://openalex.org/C2780233690","wikidata":"https://www.wikidata.org/wiki/Q535347","display_name":"Transparency (behavior)","level":2,"score":0.6133937239646912},{"id":"https://openalex.org/C2777338717","wikidata":"https://www.wikidata.org/wiki/Q1762621","display_name":"Vendor","level":2,"score":0.5682752132415771},{"id":"https://openalex.org/C180706569","wikidata":"https://www.wikidata.org/wiki/Q13479982","display_name":"Cryptocurrency","level":2,"score":0.5471758246421814},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.487693190574646},{"id":"https://openalex.org/C108713360","wikidata":"https://www.wikidata.org/wiki/Q1824206","display_name":"Supply chain","level":2,"score":0.4688495397567749},{"id":"https://openalex.org/C75949130","wikidata":"https://www.wikidata.org/wiki/Q848010","display_name":"Database transaction","level":2,"score":0.4670046269893646},{"id":"https://openalex.org/C98965940","wikidata":"https://www.wikidata.org/wiki/Q877496","display_name":"Transaction cost","level":2,"score":0.45692160725593567},{"id":"https://openalex.org/C153876917","wikidata":"https://www.wikidata.org/wiki/Q899704","display_name":"Traceability","level":2,"score":0.44710853695869446},{"id":"https://openalex.org/C40700","wikidata":"https://www.wikidata.org/wiki/Q1411783","display_name":"Industrial organization","level":1,"score":0.4341067969799042},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.3251454830169678},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.31513282656669617},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.25165849924087524},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.24375882744789124},{"id":"https://openalex.org/C38652104","wikidata":"https://www.wikidata.org/wiki/Q3510521","display_name":"Computer security","level":1,"score":0.18509799242019653},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.1848381757736206},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.0},{"id":"https://openalex.org/C115903868","wikidata":"https://www.wikidata.org/wiki/Q80993","display_name":"Software engineering","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1080/07421222.2021.1912912","is_oa":false,"landing_page_url":"https://doi.org/10.1080/07421222.2021.1912912","pdf_url":null,"source":{"id":"https://openalex.org/S9954729","display_name":"Journal of Management Information Systems","issn_l":"0742-1222","issn":["0742-1222","1557-928X"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547"],"host_organization_lineage_names":["Taylor & Francis"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Management Information Systems","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Peace, Justice and strong institutions","id":"https://metadata.un.org/sdg/16","score":0.4300000071525574}],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":77,"referenced_works":["https://openalex.org/W35324887","https://openalex.org/W91760514","https://openalex.org/W294549169","https://openalex.org/W1513281941","https://openalex.org/W1517701247","https://openalex.org/W1559966339","https://openalex.org/W1567773991","https://openalex.org/W1750852111","https://openalex.org/W1781191405","https://openalex.org/W1820329627","https://openalex.org/W1922745623","https://openalex.org/W1944585346","https://openalex.org/W1966794554","https://openalex.org/W1970425478","https://openalex.org/W1972092189","https://openalex.org/W1975885664","https://openalex.org/W1976012759","https://openalex.org/W1985705086","https://openalex.org/W1990499423","https://openalex.org/W1992616862","https://openalex.org/W1995825800","https://openalex.org/W2028136914","https://openalex.org/W2041162678","https://openalex.org/W2049661928","https://openalex.org/W2051685750","https://openalex.org/W2062957830","https://openalex.org/W2068391675","https://openalex.org/W2080931583","https://openalex.org/W2088022181","https://openalex.org/W2100773364","https://openalex.org/W2107989631","https://openalex.org/W2134215596","https://openalex.org/W2135906874","https://openalex.org/W2138946653","https://openalex.org/W2142165324","https://openalex.org/W2156858063","https://openalex.org/W2158951848","https://openalex.org/W2158972878","https://openalex.org/W2295894398","https://openalex.org/W2314866834","https://openalex.org/W2471982669","https://openalex.org/W2555456100","https://openalex.org/W2611187620","https://openalex.org/W2622621570","https://openalex.org/W2767307339","https://openalex.org/W2775765270","https://openalex.org/W2785115258","https://openalex.org/W2793763890","https://openalex.org/W2795084954","https://openalex.org/W2795321837","https://openalex.org/W2802160956","https://openalex.org/W2804274048","https://openalex.org/W2885420422","https://openalex.org/W2895485960","https://openalex.org/W2898161303","https://openalex.org/W2909403041","https://openalex.org/W2925889263","https://openalex.org/W2927143629","https://openalex.org/W2930779706","https://openalex.org/W2979619379","https://openalex.org/W2979920613","https://openalex.org/W3008692410","https://openalex.org/W3034219685","https://openalex.org/W3034556659","https://openalex.org/W3099686162","https://openalex.org/W3121414666","https://openalex.org/W3121745928","https://openalex.org/W3123294608","https://openalex.org/W3123329364","https://openalex.org/W3124805376","https://openalex.org/W3126541897","https://openalex.org/W4200051735","https://openalex.org/W4207014596","https://openalex.org/W4231013718","https://openalex.org/W4233401280","https://openalex.org/W4240805420","https://openalex.org/W4292492728"],"related_works":["https://openalex.org/W4210406818","https://openalex.org/W4306779889","https://openalex.org/W4386732777","https://openalex.org/W3211706803","https://openalex.org/W4382775358","https://openalex.org/W4246942721","https://openalex.org/W3209862047","https://openalex.org/W4289035754","https://openalex.org/W4304136894","https://openalex.org/W4205726392"],"abstract_inverted_index":{"Blockchain":[0],"technology":[1,29],"can":[2,58,66,150],"benefit":[3],"inter-organizational":[4],"activities":[5],"by":[6,30,154],"improving":[7],"data":[8],"integrity,":[9],"increasing":[10,47],"transaction":[11,15],"transparency,":[12,49],"and":[13,24,92,106,139,170],"decreasing":[14],"costs.":[16],"In":[17],"this":[18,28],"paper,":[19],"we":[20,143],"discuss":[21],"the":[22,34,50,55,70,79,99,109,118,130,135,182],"strategic":[23,101],"economic":[25],"value":[26],"of":[27,52,78,186,198],"applying":[31],"it":[32],"to":[33,54,69,97,107,120,157,180],"value-added":[35],"tax":[36],"(VAT)":[37],"reporting":[38,133],"system,":[39],"focusing":[40],"on":[41,111,124],"blockchain\u2019s":[42],"characteristic":[43],"traceability.":[44],"By":[45],"effectively":[46],"financial":[48],"application":[51],"blockchain":[53,104,122,159],"VAT":[56,132],"system":[57],"prevent":[59],"VAT-related":[60],"fraud":[61],"(e.g.,":[62],"underreported":[63],"VAT)":[64],"that":[65,73,88,145],"arise":[67],"due":[68],"information":[71],"asymmetry":[72],"exists":[74],"at":[75],"different":[76],"stages":[77],"supply":[80],"chain.":[81],"We":[82,114],"develop":[83],"a":[84,90],"game":[85],"theoretical":[86],"model":[87],"involves":[89],"retailer":[91],"two":[93],"vendors":[94],"in":[95],"order":[96],"study":[98],"players\u2019":[100],"decisions":[102],"regarding":[103],"adoption":[105,128],"examine":[108],"effects":[110],"social":[112,152],"welfare.":[113],"also":[115],"show":[116],"how":[117],"decision":[119],"adopt":[121],"depends":[123],"considerations":[125],"such":[126],"as":[127],"costs,":[129],"vendors\u2019":[131],"behavior,":[134],"retailer\u2019s":[136],"profit":[137],"margins,":[138],"inter-vendor":[140],"competition.":[141],"Furthermore,":[142],"find":[144],"under":[146],"certain":[147],"conditions,":[148],"policymakers":[149],"increase":[151],"welfare":[153],"providing":[155],"subsidies":[156],"encourage":[158],"adoption.88":[160],"Sun":[161],"Yin,":[162],"H.H.;":[163],"Langenheldt,":[164],"K.;":[165],"Harlev,":[166],"M.;":[167],"Mukkamala,":[168],"R.R.;":[169],"Vatrapu,":[171],"R.":[172],"Regulating":[173],"cryptocurrencies:":[174],"A":[175],"supervised":[176],"machine":[177],"learning":[178],"approach":[179],"de-anonymizing":[181],"bitcoin":[183],"blockchain.":[184],"Journal":[185],"Management":[187],"Information":[188],"Systems,":[189],"36,":[190],"1":[191],"(2019),":[192],"37\u201373.[Taylor":[193],"&":[194],"Francis":[195],"Online],":[196],"[Web":[197],"Science":[199],"\u00ae]":[200],",":[201],"[Google":[202],"Scholar]":[203]},"counts_by_year":[{"year":2026,"cited_by_count":4},{"year":2025,"cited_by_count":13},{"year":2024,"cited_by_count":15},{"year":2023,"cited_by_count":34},{"year":2022,"cited_by_count":15},{"year":2021,"cited_by_count":2}],"updated_date":"2026-06-02T09:04:35.204637","created_date":"2025-10-10T00:00:00"}