Matches in SemOpenAlex for { <https://semopenalex.org/work/W2932306394> ?p ?o ?g. }
Showing items 1 to 58 of
58
with 100 items per page.
- W2932306394 abstract "The impact of cybermediaries’ information on Consumer to Consumer (C2C) tax compliance is investigated by using a computational experiment approach and three conclusions are drawn. First, cybermediaries’ information assists tax authorities in selecting audit objects and discovering unregistered taxpayers, and the second signaling role is the main reason for the improvement of the C2C tax compliance rate in the case of low audit probability. Second, the signaling role of cybermediaries’ information is quite limited if the audit probability is low; the increase of the audit probability can directly improve the C2C tax compliance rate as well as indirectly by enhancing the signaling role of cybermediaries’ information; in addition, if the proportion of honest taxpayers is lower than a certain threshold, the lower the proportion is, the lower the signaling role is, ceteris paribus. Finally, the signaling role of cybermediaries’ information on the selection of audit objects rises with the increase of the correlation degree between cybermediaries’ information and taxable income of taxpayers, and a critical value of the correlation degree exists, below which the signaling role of cybermediaries’ information is negative. We also discuss how to enhance the signaling role of cybermediaries’ information to improve the C2C tax compliance rate." @default.
- W2932306394 created "2019-04-11" @default.
- W2932306394 creator A5032824854 @default.
- W2932306394 creator A5049776076 @default.
- W2932306394 creator A5066288250 @default.
- W2932306394 date "2019-03-01" @default.
- W2932306394 modified "2023-09-27" @default.
- W2932306394 title "STUDY ON COMPUTATIONAL EXPERIMENTS OF C2C TAX COMPLIANCE BASED ON INFORMATION OF CYBERMEDIARIES" @default.
- W2932306394 cites W1678754132 @default.
- W2932306394 cites W1969893215 @default.
- W2932306394 cites W1981764068 @default.
- W2932306394 cites W1985833106 @default.
- W2932306394 cites W2022643974 @default.
- W2932306394 cites W2024294877 @default.
- W2932306394 cites W2059969213 @default.
- W2932306394 cites W2072955609 @default.
- W2932306394 cites W2082527044 @default.
- W2932306394 cites W2088435028 @default.
- W2932306394 cites W2109616393 @default.
- W2932306394 cites W2117369728 @default.
- W2932306394 cites W2157313709 @default.
- W2932306394 cites W2171686823 @default.
- W2932306394 cites W2174444486 @default.
- W2932306394 cites W2201289206 @default.
- W2932306394 cites W3121915999 @default.
- W2932306394 cites W3124159505 @default.
- W2932306394 cites W3125326561 @default.
- W2932306394 cites W3126070334 @default.
- W2932306394 doi "https://doi.org/10.1142/s0219525919500036" @default.
- W2932306394 hasPublicationYear "2019" @default.
- W2932306394 type Work @default.
- W2932306394 sameAs 2932306394 @default.
- W2932306394 citedByCount "0" @default.
- W2932306394 crossrefType "journal-article" @default.
- W2932306394 hasAuthorship W2932306394A5032824854 @default.
- W2932306394 hasAuthorship W2932306394A5049776076 @default.
- W2932306394 hasAuthorship W2932306394A5066288250 @default.
- W2932306394 hasConcept C15744967 @default.
- W2932306394 hasConcept C162324750 @default.
- W2932306394 hasConcept C175444787 @default.
- W2932306394 hasConcept C185592680 @default.
- W2932306394 hasConcept C2781460075 @default.
- W2932306394 hasConcept C41008148 @default.
- W2932306394 hasConcept C77805123 @default.
- W2932306394 hasConceptScore W2932306394C15744967 @default.
- W2932306394 hasConceptScore W2932306394C162324750 @default.
- W2932306394 hasConceptScore W2932306394C175444787 @default.
- W2932306394 hasConceptScore W2932306394C185592680 @default.
- W2932306394 hasConceptScore W2932306394C2781460075 @default.
- W2932306394 hasConceptScore W2932306394C41008148 @default.
- W2932306394 hasConceptScore W2932306394C77805123 @default.
- W2932306394 hasLocation W29323063941 @default.
- W2932306394 hasOpenAccess W2932306394 @default.
- W2932306394 hasPrimaryLocation W29323063941 @default.
- W2932306394 isParatext "false" @default.
- W2932306394 isRetracted "false" @default.
- W2932306394 magId "2932306394" @default.
- W2932306394 workType "article" @default.