{"id":"https://openalex.org/W4389475598","doi":"https://doi.org/10.1155/2023/5511572","title":"The Effect of Platform Data Quality on Tax Compliance in Digital Economy: A Multiagent Based Simulation","display_name":"The Effect of Platform Data Quality on Tax Compliance in Digital Economy: A Multiagent Based Simulation","publication_year":2023,"publication_date":"2023-12-08","ids":{"openalex":"https://openalex.org/W4389475598","doi":"https://doi.org/10.1155/2023/5511572"},"language":"en","primary_location":{"id":"doi:10.1155/2023/5511572","is_oa":true,"landing_page_url":"https://doi.org/10.1155/2023/5511572","pdf_url":"https://downloads.hindawi.com/journals/complexity/2023/5511572.pdf","source":{"id":"https://openalex.org/S207319443","display_name":"Complexity","issn_l":"1076-2787","issn":["1076-2787","1099-0526"],"is_oa":true,"is_in_doaj":true,"is_core":true,"host_organization":"https://openalex.org/P4310319869","host_organization_name":"Hindawi Publishing Corporation","host_organization_lineage":["https://openalex.org/P4310319869"],"host_organization_lineage_names":["Hindawi Publishing Corporation"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Complexity","raw_type":"journal-article"},"type":"article","indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://downloads.hindawi.com/journals/complexity/2023/5511572.pdf","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5093446817","display_name":"Peng Jin","orcid":"https://orcid.org/0009-0001-3566-7425"},"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":["College of Finance and Information, Ningbo University of Finance and Economics, Ningbo 315175, China"],"raw_orcid":"https://orcid.org/0009-0001-3566-7425","affiliations":[{"raw_affiliation_string":"College of Finance and Information, Ningbo University of Finance and Economics, Ningbo 315175, China","institution_ids":["https://openalex.org/I109935558"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5003706660","display_name":"Zhangwei Feng","orcid":"https://orcid.org/0000-0001-5282-1175"},"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":true,"raw_author_name":"Zhangwei Feng","raw_affiliation_strings":["School of Business, Ningbo University, Ningbo 315211, China"],"raw_orcid":"https://orcid.org/0000-0001-5282-1175","affiliations":[{"raw_affiliation_string":"School of Business, Ningbo University, Ningbo 315211, China","institution_ids":["https://openalex.org/I109935558"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5007514384","display_name":"Guiping Li","orcid":"https://orcid.org/0000-0003-4196-2727"},"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":"Guiping Li","raw_affiliation_strings":["School of Business, Ningbo University, Ningbo 315211, China"],"raw_orcid":"https://orcid.org/0000-0003-4196-2727","affiliations":[{"raw_affiliation_string":"School of Business, Ningbo University, Ningbo 315211, China","institution_ids":["https://openalex.org/I109935558"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5003706660"],"corresponding_institution_ids":["https://openalex.org/I109935558"],"apc_list":{"value":2300,"currency":"USD","value_usd":2300},"apc_paid":{"value":2300,"currency":"USD","value_usd":2300},"fwci":3.1564,"has_fulltext":true,"cited_by_count":8,"citation_normalized_percentile":{"value":0.93245552,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":94,"max":98},"biblio":{"volume":"2023","issue":null,"first_page":"1","last_page":"16"},"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":0.9934999942779541,"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":0.98089998960495,"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/audit","display_name":"Audit","score":0.7833234667778015},{"id":"https://openalex.org/keywords/digital-economy","display_name":"Digital economy","score":0.621519148349762},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.5654388666152954},{"id":"https://openalex.org/keywords/quality-audit","display_name":"Quality audit","score":0.49997854232788086},{"id":"https://openalex.org/keywords/context","display_name":"Context (archaeology)","score":0.43859192728996277},{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.33315080404281616},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.33098816871643066}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7833234667778015},{"id":"https://openalex.org/C203043789","wikidata":"https://www.wikidata.org/wiki/Q138461","display_name":"Digital economy","level":2,"score":0.621519148349762},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.5654388666152954},{"id":"https://openalex.org/C140181557","wikidata":"https://www.wikidata.org/wiki/Q2288714","display_name":"Quality audit","level":3,"score":0.49997854232788086},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.43859192728996277},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.33315080404281616},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.33098816871643066},{"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/C151730666","wikidata":"https://www.wikidata.org/wiki/Q7205","display_name":"Paleontology","level":1,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.1155/2023/5511572","is_oa":true,"landing_page_url":"https://doi.org/10.1155/2023/5511572","pdf_url":"https://downloads.hindawi.com/journals/complexity/2023/5511572.pdf","source":{"id":"https://openalex.org/S207319443","display_name":"Complexity","issn_l":"1076-2787","issn":["1076-2787","1099-0526"],"is_oa":true,"is_in_doaj":true,"is_core":true,"host_organization":"https://openalex.org/P4310319869","host_organization_name":"Hindawi Publishing Corporation","host_organization_lineage":["https://openalex.org/P4310319869"],"host_organization_lineage_names":["Hindawi Publishing Corporation"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Complexity","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:hin:complx:5511572","is_oa":false,"landing_page_url":"http://downloads.hindawi.com/journals/complexity/2023/5511572.xml","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"},{"id":"pmh:oai:doaj.org/article:2a30f812cbf146bbb2600450b01a47c6","is_oa":true,"landing_page_url":"https://doaj.org/article/2a30f812cbf146bbb2600450b01a47c6","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Complexity, Vol 2023 (2023)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.1155/2023/5511572","is_oa":true,"landing_page_url":"https://doi.org/10.1155/2023/5511572","pdf_url":"https://downloads.hindawi.com/journals/complexity/2023/5511572.pdf","source":{"id":"https://openalex.org/S207319443","display_name":"Complexity","issn_l":"1076-2787","issn":["1076-2787","1099-0526"],"is_oa":true,"is_in_doaj":true,"is_core":true,"host_organization":"https://openalex.org/P4310319869","host_organization_name":"Hindawi Publishing Corporation","host_organization_lineage":["https://openalex.org/P4310319869"],"host_organization_lineage_names":["Hindawi Publishing Corporation"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Complexity","raw_type":"journal-article"},"sustainable_development_goals":[],"awards":[{"id":"https://openalex.org/G2464442180","display_name":null,"funder_award_id":"21BJY072","funder_id":"https://openalex.org/F4320335869","funder_display_name":"National Social Science Fund of China"}],"funders":[{"id":"https://openalex.org/F4320327557","display_name":"National Office for Philosophy and Social Sciences","ror":"https://ror.org/04m0ms912"},{"id":"https://openalex.org/F4320335869","display_name":"National Social Science Fund of China","ror":null}],"has_content":{"grobid_xml":false,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4389475598.pdf"},"referenced_works_count":36,"referenced_works":["https://openalex.org/W1996290836","https://openalex.org/W2021026264","https://openalex.org/W2059969213","https://openalex.org/W2072955609","https://openalex.org/W2082527044","https://openalex.org/W2088435028","https://openalex.org/W2088663850","https://openalex.org/W2117175457","https://openalex.org/W2156005380","https://openalex.org/W2241138196","https://openalex.org/W2566536049","https://openalex.org/W2599935353","https://openalex.org/W2773892152","https://openalex.org/W2799404527","https://openalex.org/W2804111074","https://openalex.org/W2891055549","https://openalex.org/W2932306394","https://openalex.org/W2964825114","https://openalex.org/W2984460710","https://openalex.org/W2989148534","https://openalex.org/W3020965795","https://openalex.org/W3081926021","https://openalex.org/W3096535372","https://openalex.org/W3118366610","https://openalex.org/W3121369319","https://openalex.org/W3125314703","https://openalex.org/W3127989645","https://openalex.org/W4212952816","https://openalex.org/W4214765389","https://openalex.org/W4220700824","https://openalex.org/W4234482498","https://openalex.org/W4249361149","https://openalex.org/W4252943979","https://openalex.org/W4255367838","https://openalex.org/W4323351678","https://openalex.org/W6734367923"],"related_works":["https://openalex.org/W1967231687","https://openalex.org/W1552135273","https://openalex.org/W3101499207","https://openalex.org/W4292183221","https://openalex.org/W2186256959","https://openalex.org/W2138142075","https://openalex.org/W3176033069","https://openalex.org/W2740360187","https://openalex.org/W2959952716","https://openalex.org/W3125504578"],"abstract_inverted_index":{"The":[0,131],"expeditious":[1],"development":[2],"of":[3,23,64,70,88,120,139,148,161],"the":[4,21,34,39,68,71,83,118,128,136,151,158,172,185,196],"digital":[5,40,49,72,129,209],"economy":[6,50],"has":[7],"posed":[8],"critical":[9],"challenges":[10],"for":[11],"tax":[12,35,46,65,125,173,204],"compliance.":[13],"Recent":[14],"reforms":[15],"and":[16,48,52,59,85,96,107,154,170,191,206],"technological":[17],"changes,":[18],"such":[19],"as":[20,28],"emergency":[22],"platform":[24,121,140,149,162,186],"data":[25,79,122,141,163,187],"sharing,":[26],"perform":[27],"potential":[29],"instruments":[30],"to":[31],"potentially":[32],"solve":[33],"compliance":[36,47,66,126,174],"issue":[37],"in":[38,67,98,127,167,177,208],"economy.":[41,130,210],"This":[42],"article":[43,199],"innovatively":[44],"combines":[45],"taxation":[51],"proposes":[53],"an":[54,75],"expected":[55],"utility":[56],"theory":[57],"model":[58,63],"a":[60],"multiagent":[61],"simulation":[62],"context":[69],"economy,":[73],"incorporating":[74],"important":[76],"impact":[77],"factor\u2014platform":[78],"quality.":[80],"In":[81],"addition,":[82],"discrepancy":[84],"applicable":[86],"conditions":[87],"three":[89,145,178],"audit":[90,152,155,180,189,192],"modes":[91],"have":[92],"been":[93],"first":[94],"compared":[95],"analyzed":[97],"this":[99,114,198],"research:":[100],"unconstrained":[101],"signal":[102,109,137,159],"audit,":[103,106],"constrained":[104,108],"random":[105],"audit.":[110],"Applying":[111],"computational":[112],"experiments,":[113],"paper":[115],"further":[116],"investigates":[117],"effect":[119],"quality":[123,147],"on":[124,184,195,203],"key":[132],"findings":[133],"include:":[134],"(1)":[135],"role":[138,160],"is":[142],"affected":[143],"by":[144],"factors\u2014the":[146],"data,":[150],"intensity":[153],"rate;":[156],"(2)":[157],"can":[164],"be":[165],"negative":[166],"given":[168],"situations;":[169],"(3)":[171],"rate":[175],"varies":[176],"different":[179],"modes,":[181],"which":[182],"depend":[183],"quality,":[188],"rate,":[190],"intensity.":[193],"Based":[194],"findings,":[197],"provides":[200],"policy":[201],"recommendations":[202],"collection":[205],"management":[207]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":4},{"year":2024,"cited_by_count":2}],"updated_date":"2026-05-21T06:26:12.895304","created_date":"2025-10-10T00:00:00"}