{"id":"https://openalex.org/W2932306394","doi":"https://doi.org/10.1142/s0219525919500036","title":"STUDY ON COMPUTATIONAL EXPERIMENTS OF C2C TAX COMPLIANCE BASED ON INFORMATION OF CYBERMEDIARIES","display_name":"STUDY ON COMPUTATIONAL EXPERIMENTS OF C2C TAX COMPLIANCE BASED ON INFORMATION OF CYBERMEDIARIES","publication_year":2019,"publication_date":"2019-03-01","ids":{"openalex":"https://openalex.org/W2932306394","doi":"https://doi.org/10.1142/s0219525919500036","mag":"2932306394"},"language":"en","primary_location":{"id":"doi:10.1142/s0219525919500036","is_oa":false,"landing_page_url":"https://doi.org/10.1142/s0219525919500036","pdf_url":null,"source":{"id":"https://openalex.org/S107361000","display_name":"Advances in Complex Systems","issn_l":"0219-5259","issn":["0219-5259","1793-6802","1793-9615","1793-9623"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310319815","host_organization_name":"World Scientific","host_organization_lineage":["https://openalex.org/P4310319815"],"host_organization_lineage_names":["World Scientific"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Advances in Complex 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/A5049776076","display_name":"Feng Xiong","orcid":"https://orcid.org/0000-0003-4165-3385"},"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":true,"raw_author_name":"FENG XIONG","raw_affiliation_strings":["School of Business Administration, Zhongnan University of Economics and Law Nanhu Road, Wuhan 430073, P.\u00a0R.\u00a0China"],"affiliations":[{"raw_affiliation_string":"School of Business Administration, Zhongnan University of Economics and Law Nanhu Road, Wuhan 430073, P.\u00a0R.\u00a0China","institution_ids":["https://openalex.org/I158934434"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5032824854","display_name":"Shaojie Xiang","orcid":"https://orcid.org/0000-0002-6901-8837"},"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":"SHAOJIE XIANG","raw_affiliation_strings":["School of Business Administration, Zhongnan University of Economics and Law Nanhu Road, Wuhan 430073, P.\u00a0R.\u00a0China"],"affiliations":[{"raw_affiliation_string":"School of Business Administration, Zhongnan University of Economics and Law Nanhu Road, Wuhan 430073, P.\u00a0R.\u00a0China","institution_ids":["https://openalex.org/I158934434"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5066288250","display_name":"Peng Jin","orcid":"https://orcid.org/0000-0001-5095-5743"},"institutions":[{"id":"https://openalex.org/I109935558","display_name":"Ningbo University","ror":"https://ror.org/03et85d35","country_code":"CN","type":"education","lineage":["https://openalex.org/I109935558"]}],"countries":["CN"],"is_corresponding":false,"raw_author_name":"PENG JIN","raw_affiliation_strings":["Business Department, Ningbo University, Fenghua Road, Ningbo 315211, P.\u00a0R.\u00a0China"],"affiliations":[{"raw_affiliation_string":"Business Department, Ningbo University, Fenghua Road, Ningbo 315211, P.\u00a0R.\u00a0China","institution_ids":["https://openalex.org/I109935558"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":3,"corresponding_author_ids":["https://openalex.org/A5049776076"],"corresponding_institution_ids":["https://openalex.org/I158934434"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":2,"citation_normalized_percentile":{"value":0.03546407,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":94},"biblio":{"volume":"22","issue":"02","first_page":"1950003","last_page":"1950003"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9998000264167786,"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":0.9998000264167786,"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/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9904999732971191,"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"}},{"id":"https://openalex.org/T12392","display_name":"Sharing Economy and Platforms","score":0.9553999900817871,"subfield":{"id":"https://openalex.org/subfields/1406","display_name":"Marketing"},"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/ceteris-paribus","display_name":"Ceteris paribus","score":0.8686935901641846},{"id":"https://openalex.org/keywords/audit","display_name":"Audit","score":0.8010939359664917},{"id":"https://openalex.org/keywords/taxable-income","display_name":"Taxable income","score":0.6202175617218018},{"id":"https://openalex.org/keywords/compliance","display_name":"Compliance (psychology)","score":0.5601069927215576},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.5016417503356934},{"id":"https://openalex.org/keywords/economics","display_name":"Economics","score":0.39133143424987793},{"id":"https://openalex.org/keywords/microeconomics","display_name":"Microeconomics","score":0.35805049538612366},{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.3160162568092346},{"id":"https://openalex.org/keywords/psychology","display_name":"Psychology","score":0.13367542624473572},{"id":"https://openalex.org/keywords/social-psychology","display_name":"Social psychology","score":0.0983617901802063}],"concepts":[{"id":"https://openalex.org/C138090074","wikidata":"https://www.wikidata.org/wiki/Q572079","display_name":"Ceteris paribus","level":2,"score":0.8686935901641846},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.8010939359664917},{"id":"https://openalex.org/C157263771","wikidata":"https://www.wikidata.org/wiki/Q1313706","display_name":"Taxable income","level":2,"score":0.6202175617218018},{"id":"https://openalex.org/C2781460075","wikidata":"https://www.wikidata.org/wiki/Q1399332","display_name":"Compliance (psychology)","level":2,"score":0.5601069927215576},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5016417503356934},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.39133143424987793},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.35805049538612366},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.3160162568092346},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.13367542624473572},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.0983617901802063}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1142/s0219525919500036","is_oa":false,"landing_page_url":"https://doi.org/10.1142/s0219525919500036","pdf_url":null,"source":{"id":"https://openalex.org/S107361000","display_name":"Advances in Complex Systems","issn_l":"0219-5259","issn":["0219-5259","1793-6802","1793-9615","1793-9623"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310319815","host_organization_name":"World Scientific","host_organization_lineage":["https://openalex.org/P4310319815"],"host_organization_lineage_names":["World Scientific"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Advances in Complex Systems","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:wsi:acsxxx:v:22:y:2019:i:02:n:s0219525919500036","is_oa":false,"landing_page_url":"http://www.worldscientific.com/doi/abs/10.1142/S0219525919500036","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"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":"article"}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"No poverty","score":0.5099999904632568,"id":"https://metadata.un.org/sdg/1"}],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":21,"referenced_works":["https://openalex.org/W1678754132","https://openalex.org/W1876151447","https://openalex.org/W1969893215","https://openalex.org/W1981764068","https://openalex.org/W1985833106","https://openalex.org/W2022643974","https://openalex.org/W2024294877","https://openalex.org/W2059969213","https://openalex.org/W2072955609","https://openalex.org/W2082527044","https://openalex.org/W2088435028","https://openalex.org/W2109616393","https://openalex.org/W2117369728","https://openalex.org/W2157313709","https://openalex.org/W2171686823","https://openalex.org/W2174444486","https://openalex.org/W2201289206","https://openalex.org/W3121915999","https://openalex.org/W3124159505","https://openalex.org/W3125326561","https://openalex.org/W3126070334"],"related_works":["https://openalex.org/W2329713064","https://openalex.org/W2122323138","https://openalex.org/W1884735238","https://openalex.org/W2152209674","https://openalex.org/W1583825119","https://openalex.org/W2091369959","https://openalex.org/W2091778562","https://openalex.org/W4244690016","https://openalex.org/W2220912222","https://openalex.org/W218106797"],"abstract_inverted_index":{"The":[0],"impact":[1],"of":[2,51,60,68,82,103,111,137,143,150,160,166,176,190],"cybermediaries\u2019":[3,26,69,104,138,155,177,191],"information":[4,27,70,139,156,178,192],"on":[5,140],"Consumer":[6,8],"to":[7,185,193],"(C2C)":[9],"tax":[10,29,54,91,197],"compliance":[11,55,92,198],"is":[12,44,71,78,114,179],"investigated":[13],"by":[14,98],"using":[15],"a":[16,117,163],"computational":[17],"experiment":[18],"approach":[19],"and":[20,35,39,157,162],"three":[21],"conclusions":[22],"are":[23],"drawn.":[24],"First,":[25],"assists":[28],"authorities":[30],"in":[31,57,106],"selecting":[32],"audit":[33,62,76,84,144],"objects":[34,145],"discovering":[36],"unregistered":[37],"taxpayers,":[38,161],"the":[40,45,49,52,58,65,75,80,83,89,100,109,120,122,125,127,134,141,148,151,167,173,187,195],"second":[41],"signaling":[42,66,101,128,135,174,188],"role":[43,67,102,129,136,175,189],"main":[46],"reason":[47],"for":[48],"improvement":[50],"C2C":[53,90,196],"rate":[56,93],"case":[59],"low":[61],"probability.":[63],"Second,":[64],"quite":[72],"limited":[73],"if":[74,108],"probability":[77,85],"low;":[79],"increase":[81,149],"can":[86],"directly":[87],"improve":[88,194],"as":[94,96],"well":[95],"indirectly":[97],"enhancing":[99],"information;":[105],"addition,":[107],"proportion":[110,123],"honest":[112],"taxpayers":[113],"lower":[115,121,126],"than":[116],"certain":[118],"threshold,":[119],"is,":[124,130],"ceteris":[131],"paribus.":[132],"Finally,":[133],"selection":[142],"rises":[146],"with":[147],"correlation":[152,168],"degree":[153,169],"between":[154],"taxable":[158],"income":[159],"critical":[164],"value":[165],"exists,":[170],"below":[171],"which":[172],"negative.":[180],"We":[181],"also":[182],"discuss":[183],"how":[184],"enhance":[186],"rate.":[199]},"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":1}],"updated_date":"2025-11-06T03:46:38.306776","created_date":"2025-10-10T00:00:00"}