{"id":"https://openalex.org/W2596082824","doi":"https://doi.org/10.18276/frfu.2016.5.83/1-14","title":"The Areas of Entrepreneurs Tax Optimization","display_name":"The Areas of Entrepreneurs Tax Optimization","publication_year":2016,"publication_date":"2016-01-01","ids":{"openalex":"https://openalex.org/W2596082824","doi":"https://doi.org/10.18276/frfu.2016.5.83/1-14","mag":"2596082824"},"language":"pl","primary_location":{"id":"doi:10.18276/frfu.2016.5.83/1-14","doi":"https://doi.org/10.18276/frfu.2016.5.83/1-14","is_oa":true,"landing_page_url":"https://doi.org/10.18276/frfu.2016.5.83/1-14","pdf_url":"https://wnus.edu.pl/frfu/file/article/view/10168.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/10168.pdf","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5060690058","display_name":"Andrzej Stolarski","orcid":"https://orcid.org/0000-0002-3272-8173","observed_orcids":["https://orcid.org/0000-0002-3272-8173"]},"institutions":[{"id":"https://openalex.org/I34250744","display_name":"University of \u0141\u00f3d\u017a","ror":"https://ror.org/05cq64r17","country_code":"PL","type":"education","lineage":["https://openalex.org/I34250744"]}],"countries":["PL"],"is_corresponding":true,"raw_author_name":"Andrzej Stolarski","raw_affiliation_strings":["Instytut Finans\u00f3w , Wydzia\u0142 Ekonomiczno-Socjologiczny , Uniwersytet \u0141\u00f3dzki ,","Uniwersytet \u0141\u00f3dzki"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Instytut Finans\u00f3w , Wydzia\u0142 Ekonomiczno-Socjologiczny , Uniwersytet \u0141\u00f3dzki ,","institution_ids":["https://openalex.org/I34250744"]},{"raw_affiliation_string":"Uniwersytet \u0141\u00f3dzki","institution_ids":["https://openalex.org/I34250744"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5060690058"],"corresponding_institution_ids":["https://openalex.org/I34250744"],"apc_list":null,"apc_paid":null,"fwci":1.2916,"has_fulltext":true,"cited_by_count":1,"citation_normalized_percentile":{"value":0.88220736,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":93},"biblio":{"volume":"83","issue":null,"first_page":"151","last_page":"159"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.7968999743461609,"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/T11508","display_name":"Corporate Taxation and Avoidance","score":0.7968999743461609,"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/T14030","display_name":"Taxation and Legal Issues","score":0.1931000053882599,"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":0.003800000064074993,"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/tax-optimization","display_name":"tax optimization","score":0.9850000143051147},{"id":"https://openalex.org/keywords/entrepreneurs","display_name":"entrepreneurs","score":0.902999997138977},{"id":"https://openalex.org/keywords/tax-planning-methods","display_name":"tax planning methods","score":0.5860000252723694},{"id":"https://openalex.org/keywords/tax-liability","display_name":"tax liability","score":0.4970000088214874},{"id":"https://openalex.org/keywords/tax-law","display_name":"tax law","score":0.4269999861717224}],"concepts":[{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.42283278703689575},{"id":"https://openalex.org/C144237770","wikidata":"https://www.wikidata.org/wiki/Q747534","display_name":"Mathematical economics","level":1,"score":0.35347288846969604}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.18276/frfu.2016.5.83/1-14","doi":"https://doi.org/10.18276/frfu.2016.5.83/1-14","is_oa":true,"landing_page_url":"https://doi.org/10.18276/frfu.2016.5.83/1-14","pdf_url":"https://wnus.edu.pl/frfu/file/article/view/10168.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.2016.5.83/1-14","doi":"https://doi.org/10.18276/frfu.2016.5.83/1-14","is_oa":true,"landing_page_url":"https://doi.org/10.18276/frfu.2016.5.83/1-14","pdf_url":"https://wnus.edu.pl/frfu/file/article/view/10168.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":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2596082824.pdf","grobid_xml":"https://content.openalex.org/works/W2596082824.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7220021440","https://openalex.org/W7015145898","https://openalex.org/W2791421184","https://openalex.org/W6992761757","https://openalex.org/W7001955053","https://openalex.org/W7023520126","https://openalex.org/W7042640891","https://openalex.org/W7004889134","https://openalex.org/W6986110379","https://openalex.org/W7034273849"],"abstract_inverted_index":{"Cel":[0],"\u2013":[1,24,38,59],"Celem":[2],"artyku\u0142u":[3],"jest":[4],"dokonanie":[5],"klasyfikacji":[6],"metod":[7,44,67],"optymalizacji":[8,45],"podatkowej":[9,46],"wed\u0142ug":[10],"trzech":[11],"obszar\u00f3w":[12],"to\u017csamych":[13],"z":[14],"etapami":[15],"procesu":[16],"powstawania":[17],"i":[18,32],"wygasania":[19],"zobowi\u0105zania":[20],"podatkowego.":[21,36],"Metodologia":[22],"badania":[23],"Artyku\u0142":[25,60],"powsta\u0142":[26],"na":[27,49],"podstawie":[28],"studi\u00f3w":[29],"nad":[30],"literatur\u0105":[31],"\u017ar\u00f3d\u0142ami":[33],"obowi\u0105zuj\u0105cego":[34],"prawa":[35],"Wynik":[37],"W":[39],"opracowaniu":[40],"zosta\u0142a":[41],"przedstawiona":[42],"klasyfikacja":[43],"w":[47,52],"podziale":[48],"3":[50],"grupy":[51],"zale\u017cno\u015bci":[53],"od":[54],"celu":[55],"stosowania":[56],"metody.":[57],"Oryginalno\u015b\u0107/warto\u015b\u0107":[58],"stanowi":[61],"jednolite":[62],"zestawienie":[63],"stosowanych":[64],"przez":[65],"przedsi\u0119biorc\u00f3w":[66],"optymalizacyjnych.":[68]},"counts_by_year":[{"year":2017,"cited_by_count":1}],"updated_date":"2026-11-03T10:50:19.383937","created_date":"2017-03-23T00:00:00"}
