Get quick answers to your questions about the article from our AI researcher chatbot
{'id': 'https://openalex.org/W3201062705', 'doi': None, 'title': 'Evaluation of Existing Tax Incentive Provisions for Industrial Sector Under Income Tax Act, 2058', 'display_name': 'Evaluation of Existing Tax Incentive Provisions for Industrial Sector Under Income Tax Act, 2058', 'publication_year': 2010, 'publication_date': '2010-01-01', 'ids': {'openalex': 'https://openalex.org/W3201062705', 'mag': '3201062705'}, 'language': 'en', 'primary_location': {'is_oa': False, 'landing_page_url': 'https://elibrary.tucl.edu.np/bitstream/123456789/3417/2/Chapter%281%29.pdf', 'pdf_url': None, 'source': None, 'license': None, 'license_id': None, 'version': None, 'is_accepted': False, 'is_published': False}, 'type': 'dissertation', 'type_crossref': 'dissertation', 'indexed_in': [], 'open_access': {'is_oa': False, 'oa_status': 'closed', 'oa_url': None, 'any_repository_has_fulltext': False}, 'authorships': [{'author_position': 'first', 'author': {'id': 'https://openalex.org/A5010892694', 'display_name': 'Tika Ram Pokhrel', 'orcid': None}, 'institutions': [], 'countries': [], 'is_corresponding': True, 'raw_author_name': 'Tika Pokhrel', 'raw_affiliation_strings': [], 'affiliations': []}], 'countries_distinct_count': 0, 'institutions_distinct_count': 0, 'corresponding_author_ids': ['https://openalex.org/A5010892694'], 'corresponding_institution_ids': [], 'apc_list': None, 'apc_paid': None, 'fwci': None, 'has_fulltext': False, 'cited_by_count': 0, 'citation_normalized_percentile': {'value': 0.0, 'is_in_top_1_percent': False, 'is_in_top_10_percent': False}, 'cited_by_percentile_year': {'min': 0, 'max': 64}, 'biblio': {'volume': None, 'issue': None, 'first_page': None, 'last_page': None}, 'is_retracted': False, 'is_paratext': False, 'primary_topic': {'id': 'https://openalex.org/T11257', 'display_name': 'Determinants and Consequences of Tax Evasion', 'score': 0.9978, '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': 'Determinants and Consequences of Tax Evasion', 'score': 0.9978, '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 Tax Avoidance and Strategies', 'score': 0.9893, '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/T11770', 'display_name': 'Impact of Infrastructure and Taxation on Economic Growth', 'score': 0.9401, '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/incentives', 'display_name': 'Incentives', 'score': 0.576094}, {'id': 'https://openalex.org/keywords/income-tax', 'display_name': 'Income Tax', 'score': 0.527192}, {'id': 'https://openalex.org/keywords/taxation', 'display_name': 'Taxation', 'score': 0.524449}], 'concepts': [{'id': 'https://openalex.org/C29122968', 'wikidata': 'https://www.wikidata.org/wiki/Q1414816', 'display_name': 'Incentive', 'level': 2, 'score': 0.589867}, {'id': 'https://openalex.org/C100001284', 'wikidata': 'https://www.wikidata.org/wiki/Q2248246', 'display_name': 'Public economics', 'level': 1, 'score': 0.50688106}, {'id': 'https://openalex.org/C162077342', 'wikidata': 'https://www.wikidata.org/wiki/Q1062630', 'display_name': 'Tax credit', 'level': 2, 'score': 0.504217}, {'id': 'https://openalex.org/C55214782', 'wikidata': 'https://www.wikidata.org/wiki/Q46257', 'display_name': 'Ad valorem tax', 'level': 3, 'score': 0.49903297}, {'id': 'https://openalex.org/C111326686', 'wikidata': 'https://www.wikidata.org/wiki/Q128635', 'display_name': 'Value-added tax', 'level': 2, 'score': 0.49605402}, {'id': 'https://openalex.org/C74939039', 'wikidata': 'https://www.wikidata.org/wiki/Q7603703', 'display_name': 'State income tax', 'level': 3, 'score': 0.48346242}, {'id': 'https://openalex.org/C165786947', 'wikidata': 'https://www.wikidata.org/wiki/Q179222', 'display_name': 'Income tax', 'level': 2, 'score': 0.4824277}, {'id': 'https://openalex.org/C162324750', 'wikidata': 'https://www.wikidata.org/wiki/Q8134', 'display_name': 'Economics', 'level': 0, 'score': 0.47893652}, {'id': 'https://openalex.org/C144133560', 'wikidata': 'https://www.wikidata.org/wiki/Q4830453', 'display_name': 'Business', 'level': 0, 'score': 0.45783946}, {'id': 'https://openalex.org/C551662922', 'wikidata': 'https://www.wikidata.org/wiki/Q2346630', 'display_name': 'Tax reform', 'level': 2, 'score': 0.44370776}, {'id': 'https://openalex.org/C113216237', 'wikidata': 'https://www.wikidata.org/wiki/Q1771708', 'display_name': 'Indirect tax', 'level': 3, 'score': 0.41786247}, {'id': 'https://openalex.org/C51303962', 'wikidata': 'https://www.wikidata.org/wiki/Q1242836', 'display_name': 'Double taxation', 'level': 2, 'score': 0.41172287}, {'id': 'https://openalex.org/C175444787', 'wikidata': 'https://www.wikidata.org/wiki/Q39072', 'display_name': 'Microeconomics', 'level': 1, 'score': 0.14594218}], 'mesh': [], 'locations_count': 1, 'locations': [{'is_oa': False, 'landing_page_url': 'https://elibrary.tucl.edu.np/bitstream/123456789/3417/2/Chapter%281%29.pdf', 'pdf_url': None, 'source': None, 'license': None, 'license_id': None, 'version': None, 'is_accepted': False, 'is_published': False}], 'best_oa_location': None, 'sustainable_development_goals': [], 'grants': [], 'datasets': [], 'versions': [], 'referenced_works_count': 0, 'referenced_works': [], 'related_works': ['https://openalex.org/W845213939', 'https://openalex.org/W3201244544', 'https://openalex.org/W3184679783', 'https://openalex.org/W305815810', 'https://openalex.org/W2977785531', 'https://openalex.org/W2941517309', 'https://openalex.org/W2756870439', 'https://openalex.org/W2756230388', 'https://openalex.org/W2752882873', 'https://openalex.org/W2741598123', 'https://openalex.org/W2620659128', 'https://openalex.org/W2471579732', 'https://openalex.org/W2409860429', 'https://openalex.org/W2390187685', 'https://openalex.org/W235090992', 'https://openalex.org/W2199734247', 'https://openalex.org/W2164246282', 'https://openalex.org/W1779038950', 'https://openalex.org/W1567946111', 'https://openalex.org/W135595883'], 'abstract_inverted_index': None, 'cited_by_api_url': 'https://api.openalex.org/works?filter=cites:W3201062705', 'counts_by_year': [], 'updated_date': '2024-08-28T19:06:23.315764', 'created_date': '2021-09-27'}