JSON-LD is the canonical representation for SciGraph data.

TIP: You can open this SciGraph record using an external JSON-LD service: JSON-LD Playground Google SDTT

[
  {
    "@context": "https://springernature.github.io/scigraph/jsonld/sgcontext.json", 
    "about": [
      {
        "id": "http://purl.org/au-research/vocabulary/anzsrc-for/2008/14", 
        "inDefinedTermSet": "http://purl.org/au-research/vocabulary/anzsrc-for/2008/", 
        "name": "Economics", 
        "type": "DefinedTerm"
      }, 
      {
        "id": "http://purl.org/au-research/vocabulary/anzsrc-for/2008/1402", 
        "inDefinedTermSet": "http://purl.org/au-research/vocabulary/anzsrc-for/2008/", 
        "name": "Applied Economics", 
        "type": "DefinedTerm"
      }
    ], 
    "author": [
      {
        "affiliation": {
          "alternateName": "Centre for Development Studies (CDS), Prasanthnagar, 695011, Thiruvanathapuram, Kerala, India", 
          "id": "http://www.grid.ac/institutes/grid.433028.e", 
          "name": [
            "Centre for Development Studies (CDS), Prasanthnagar, 695011, Thiruvanathapuram, Kerala, India"
          ], 
          "type": "Organization"
        }, 
        "familyName": "Mallick", 
        "givenName": "Hrushikesh", 
        "id": "sg:person.015046426225.24", 
        "sameAs": [
          "https://app.dimensions.ai/discover/publication?and_facet_researcher=ur.015046426225.24"
        ], 
        "type": "Person"
      }
    ], 
    "citation": [
      {
        "id": "sg:pub.10.2307/30035860", 
        "sameAs": [
          "https://app.dimensions.ai/details/publication/pub.1106637918", 
          "https://doi.org/10.2307/30035860"
        ], 
        "type": "CreativeWork"
      }
    ], 
    "datePublished": "2020-06-08", 
    "datePublishedReg": "2020-06-08", 
    "description": "It attempts to empirically understand the role of Information and Communication Technology infrastructure and governance quality in direct and indirect tax revenues mobilisation for the combined governments of Centre, States and Union Territories of India during the post-liberalisation period of 1990\u20131991 to 2017\u20132018. Considering that the recently implemented Goods and Services Tax (GST) is not entirely different from the previous value added tax (VAT) regime in terms of revenue collections at each stages on the value added of manufacturing and sales but an extension of VAT (which existed since 2005 by most of the states and Union Territories until 1st July 2017) by bringing the services into tax net, it tries to assess on the role of institutions/governance and use of modern ICT infrastructures in realisation of greater tax revenues for the combined government. The findings surprisingly reveal that ICT infrastructures and governance quality have no significant positive effect on the overall tax revenue collections. This contrary outcome could be possible when there is greater scope for tax payers to easily escape out of the tax net by carrying out the transactions outside the ICT system or without relying on to the use of ICT infrastructure and leaving no trace behind.", 
    "genre": "article", 
    "id": "sg:pub.10.1007/s10644-020-09282-9", 
    "inLanguage": "en", 
    "isAccessibleForFree": true, 
    "isPartOf": [
      {
        "id": "sg:journal.1357554", 
        "issn": [
          "0013-0451", 
          "1573-0808"
        ], 
        "name": "Economic Change and Restructuring", 
        "publisher": "Springer Nature", 
        "type": "Periodical"
      }, 
      {
        "issueNumber": "2", 
        "type": "PublicationIssue"
      }, 
      {
        "type": "PublicationVolume", 
        "volumeNumber": "54"
      }
    ], 
    "keywords": [
      "tax revenue mobilisation", 
      "governance quality", 
      "revenue mobilisation", 
      "tax net", 
      "revenue collection", 
      "tax revenue collection", 
      "greater tax revenues", 
      "post-liberalisation period", 
      "ICT infrastructure", 
      "tax revenues", 
      "Services Tax", 
      "tax regime", 
      "modern ICT infrastructure", 
      "significant positive effect", 
      "tax payers", 
      "role of information", 
      "empirical analysis", 
      "communication technology (ICT) infrastructure", 
      "infrastructure influence", 
      "contrary outcomes", 
      "union territories", 
      "government", 
      "mobilisation", 
      "greater scope", 
      "positive effect", 
      "infrastructure", 
      "India", 
      "governance", 
      "tax", 
      "technology infrastructure", 
      "revenue", 
      "goods", 
      "sales", 
      "transactions", 
      "VAT", 
      "payers", 
      "territory", 
      "ICT systems", 
      "realisation", 
      "services", 
      "nets", 
      "scope", 
      "regime", 
      "role", 
      "previous values", 
      "state", 
      "collection", 
      "manufacturing", 
      "quality", 
      "findings", 
      "values", 
      "period", 
      "terms", 
      "analysis", 
      "outcomes", 
      "information", 
      "influence", 
      "use", 
      "effect", 
      "center", 
      "extension", 
      "system", 
      "stage", 
      "traces"
    ], 
    "name": "Do governance quality and ICT infrastructure influence the tax revenue mobilisation? An empirical analysis for India", 
    "pagination": "371-415", 
    "productId": [
      {
        "name": "dimensions_id", 
        "type": "PropertyValue", 
        "value": [
          "pub.1128301105"
        ]
      }, 
      {
        "name": "doi", 
        "type": "PropertyValue", 
        "value": [
          "10.1007/s10644-020-09282-9"
        ]
      }
    ], 
    "sameAs": [
      "https://doi.org/10.1007/s10644-020-09282-9", 
      "https://app.dimensions.ai/details/publication/pub.1128301105"
    ], 
    "sdDataset": "articles", 
    "sdDatePublished": "2022-05-20T07:37", 
    "sdLicense": "https://scigraph.springernature.com/explorer/license/", 
    "sdPublisher": {
      "name": "Springer Nature - SN SciGraph project", 
      "type": "Organization"
    }, 
    "sdSource": "s3://com-springernature-scigraph/baseset/20220519/entities/gbq_results/article/article_873.jsonl", 
    "type": "ScholarlyArticle", 
    "url": "https://doi.org/10.1007/s10644-020-09282-9"
  }
]

Download the RDF metadata as:  json-ld nt turtle xml License info

This table displays all metadata directly associated to this object as RDF triples.

126 TRIPLES      22 PREDICATES      90 URIs      81 LITERALS      6 BLANK NODES