{"id":"https://openalex.org/W2587451204","doi":"https://doi.org/10.18276/frfu.2016.5.83/1-05","title":"Fiscal Aspects of the Principle of Excise Duty Collection in the Country of Destination","display_name":"Fiscal Aspects of the Principle of Excise Duty Collection in the Country of Destination","publication_year":2016,"publication_date":"2016-01-01","ids":{"openalex":"https://openalex.org/W2587451204","doi":"https://doi.org/10.18276/frfu.2016.5.83/1-05","mag":"2587451204"},"language":"pl","primary_location":{"id":"doi:10.18276/frfu.2016.5.83/1-05","doi":"https://doi.org/10.18276/frfu.2016.5.83/1-05","is_oa":true,"landing_page_url":"https://doi.org/10.18276/frfu.2016.5.83/1-05","pdf_url":"https://wnus.edu.pl/frfu/file/article/view/10138.pdf","source":{"id":"https://openalex.org/S4306535821","display_name":"Zeszyty Naukowe Uniwersytetu Szczeci\u0144skiego. Finanse, Rynki Finansowe, Ubezpieczenia","issn_l":"1733-2842","issn":["1733-2842","2300-4460","2450-7741"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Zeszyty Naukowe Uniwersytetu Szczeci\u0144skiego Finanse Rynki Finansowe Ubezpieczenia","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://wnus.edu.pl/frfu/file/article/view/10138.pdf","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5014501072","display_name":"Edyta Sygut","orcid":"https://orcid.org/0000-0002-3644-0505","observed_orcids":["https://orcid.org/0000-0002-3644-0505"]},"institutions":[{"id":"https://openalex.org/I188922065","display_name":"University of Economics in Katowice","ror":"https://ror.org/01vxt3d40","country_code":"PL","type":"education","lineage":["https://openalex.org/I188922065"]}],"countries":["PL"],"is_corresponding":true,"raw_author_name":"Edyta Sygut","raw_affiliation_strings":["Uniwersytet Ekonomiczny w\u00a0Katowicach"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Uniwersytet Ekonomiczny w\u00a0Katowicach","institution_ids":["https://openalex.org/I188922065"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5014501072"],"corresponding_institution_ids":["https://openalex.org/I188922065"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"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":null,"biblio":{"volume":"83","issue":null,"first_page":"55","last_page":"64"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.7314000129699707,"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"}},"topics":[{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.7314000129699707,"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/T13042","display_name":"Economic and Fiscal Studies","score":0.23430000245571136,"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/T11257","display_name":"Taxation and Compliance Studies","score":0.018699999898672104,"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/excise-tax","display_name":"excise tax","score":0.9459999799728394},{"id":"https://openalex.org/keywords/fiscal-efficiency","display_name":"fiscal efficiency","score":0.49900001287460327},{"id":"https://openalex.org/keywords/tax-principles","display_name":"tax principles","score":0.3009999990463257},{"id":"https://openalex.org/keywords/eu-tax-law","display_name":"EU tax law","score":0.6259999871253967}],"concepts":[{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.3296026587486267}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.18276/frfu.2016.5.83/1-05","doi":"https://doi.org/10.18276/frfu.2016.5.83/1-05","is_oa":true,"landing_page_url":"https://doi.org/10.18276/frfu.2016.5.83/1-05","pdf_url":"https://wnus.edu.pl/frfu/file/article/view/10138.pdf","source":{"id":"https://openalex.org/S4306535821","display_name":"Zeszyty Naukowe Uniwersytetu Szczeci\u0144skiego. Finanse, Rynki Finansowe, Ubezpieczenia","issn_l":"1733-2842","issn":["1733-2842","2300-4460","2450-7741"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Zeszyty Naukowe Uniwersytetu Szczeci\u0144skiego Finanse Rynki Finansowe Ubezpieczenia","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.18276/frfu.2016.5.83/1-05","doi":"https://doi.org/10.18276/frfu.2016.5.83/1-05","is_oa":true,"landing_page_url":"https://doi.org/10.18276/frfu.2016.5.83/1-05","pdf_url":"https://wnus.edu.pl/frfu/file/article/view/10138.pdf","source":{"id":"https://openalex.org/S4306535821","display_name":"Zeszyty Naukowe Uniwersytetu Szczeci\u0144skiego. Finanse, Rynki Finansowe, Ubezpieczenia","issn_l":"1733-2842","issn":["1733-2842","2300-4460","2450-7741"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Zeszyty Naukowe Uniwersytetu Szczeci\u0144skiego Finanse Rynki Finansowe Ubezpieczenia","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","score":0.6601999998092651,"display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2587451204.pdf","grobid_xml":"https://content.openalex.org/works/W2587451204.grobid-xml"},"referenced_works_count":5,"referenced_works":["https://openalex.org/W1536618261","https://openalex.org/W2498434853","https://openalex.org/W2546848224","https://openalex.org/W2762596125","https://openalex.org/W6832805974"],"related_works":["https://openalex.org/W7020966748","https://openalex.org/W2558776323","https://openalex.org/W2566792129","https://openalex.org/W1012458511","https://openalex.org/W3172259514","https://openalex.org/W7072050449","https://openalex.org/W4405707065","https://openalex.org/W7023940279","https://openalex.org/W2376073949","https://openalex.org/W871689682"],"abstract_inverted_index":{"Cel":[0],"\u2013":[1,21,44,60],"Celem":[2],"artyku\u0142u":[3],"jest":[4],"identyfikacja":[5],"element\u00f3w":[6,51],"konstrukcji":[7,52],"i":[8,67,87],"zasad":[9,56],"poboru":[10],"podatku":[11,53,74,79],"akcyzowego":[12,54,80],"istotnych":[13],"ze":[14],"wzgl\u0119du":[15],"na":[16,34,47],"wydajno\u015b\u0107":[17],"fiskaln\u0105.":[18],"Metodologia":[19],"badania":[20],"Wykorzystano":[22],"analiz\u0119":[23,40],"regulacji":[24,84],"prawnych":[25],"(z":[26],"punktu":[27],"widzenia":[28],"ekonomicznego),":[29],"studia":[30],"literaturowe":[31],"(stan":[32],"prawny":[33],"30":[35],"kwietnia":[36],"2016":[37],"r.)":[38],"oraz":[39,55],"danych":[41],"empirycznych.":[42],"Wynik":[43],"Ocena":[45],"wp\u0142ywu":[46],"efekt":[48],"fiskalny":[49],"okre\u015blonych":[50],"jego":[57],"poboru.":[58],"Oryginalno\u015b\u0107/warto\u015b\u0107":[59],"Zidentyfikowanie":[61],"relacji":[62],"pomi\u0119dzy":[63],"realizacj\u0105":[64],"zasady":[65,68],"jednokrotno\u015bci":[66],"opodatkowania":[69],"w":[70,73,81],"kraju":[71],"przeznaczenia":[72],"akcyzowym":[75],"a":[76],"wydajno\u015bci\u0105":[77],"fiskaln\u0105":[78],"\u015bwietle":[82],"zar\u00f3wno":[83],"unijnych,":[85],"jak":[86],"krajowych.":[88]},"counts_by_year":[],"updated_date":"2026-09-05T08:02:43.246662","created_date":"2017-02-17T00:00:00"}