{"id":"https://openalex.org/W2913653752","doi":"https://doi.org/10.2991/iscfec-18.2019.4","title":"Enhancing the Effectiveness of Control-Checking Activity of Tax Authorities","display_name":"Enhancing the Effectiveness of Control-Checking Activity of Tax Authorities","publication_year":2019,"publication_date":"2019-01-01","ids":{"openalex":"https://openalex.org/W2913653752","doi":"https://doi.org/10.2991/iscfec-18.2019.4","mag":"2913653752"},"language":"en","primary_location":{"id":"doi:10.2991/iscfec-18.2019.4","doi":"https://doi.org/10.2991/iscfec-18.2019.4","is_oa":true,"landing_page_url":"https://doi.org/10.2991/iscfec-18.2019.4","pdf_url":null,"source":{"id":"https://openalex.org/S4306524180","display_name":"International Scientific Conference \"Far East Con\" (ISCFEC)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315540","host_organization_name":"Atlantis Press","host_organization_lineage":["https://openalex.org/P4310315540"],"host_organization_lineage_names":["Atlantis Press"],"type":"conference"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Proceedings of the International Scientific Conference \"Far East Con\" (ISCFEC 2018)","raw_type":"proceedings-article"},"parent_works":[],"lineage":["https://openalex.org/W2913653752"],"child_works_count":0,"type":"conference-paper","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://doi.org/10.2991/iscfec-18.2019.4","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":null,"display_name":"A.V. Klimova","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"A.V. Klimova","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5047180928","display_name":"\u0421\u0432\u0438\u0441\u0442\u0443\u043d\u043e\u0432 \u0410\u043d\u0434\u0440\u0435\u0439 \u0412\u0430\u043b\u0435\u0440\u044c\u0435\u0432\u0438\u0447","orcid":"https://orcid.org/0000-0003-1592-5703","observed_orcids":["https://orcid.org/0000-0003-1592-5703"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"A. V. Svistunov","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"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":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9624000191688538,"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":"Taxation and Compliance Studies","score":0.9624000191688538,"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/T13042","display_name":"Economic and Fiscal Studies","score":0.019700000062584877,"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/T14030","display_name":"Taxation and Legal Issues","score":0.003599999938160181,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/tax-authorities","display_name":"tax authorities","score":0.8539999723434448},{"id":"https://openalex.org/keywords/tax-audit-effectiveness","display_name":"tax audit effectiveness","score":0.5730000138282776},{"id":"https://openalex.org/keywords/tax-compliance","display_name":"tax compliance","score":0.44699999690055847},{"id":"https://openalex.org/keywords/tax-audit","display_name":"tax audit","score":0.4880000054836273}],"concepts":[{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.5654822587966919},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.4963429570198059},{"id":"https://openalex.org/C38652104","wikidata":"https://www.wikidata.org/wiki/Q3510521","display_name":"Computer security","level":1,"score":0.340244323015213},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.33584481477737427},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.14654874801635742}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.2991/iscfec-18.2019.4","doi":"https://doi.org/10.2991/iscfec-18.2019.4","is_oa":true,"landing_page_url":"https://doi.org/10.2991/iscfec-18.2019.4","pdf_url":null,"source":{"id":"https://openalex.org/S4306524180","display_name":"International Scientific Conference \"Far East Con\" (ISCFEC)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315540","host_organization_name":"Atlantis Press","host_organization_lineage":["https://openalex.org/P4310315540"],"host_organization_lineage_names":["Atlantis Press"],"type":"conference"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Proceedings of the International Scientific Conference \"Far East Con\" (ISCFEC 2018)","raw_type":"proceedings-article"}],"best_oa_location":{"id":"doi:10.2991/iscfec-18.2019.4","doi":"https://doi.org/10.2991/iscfec-18.2019.4","is_oa":true,"landing_page_url":"https://doi.org/10.2991/iscfec-18.2019.4","pdf_url":null,"source":{"id":"https://openalex.org/S4306524180","display_name":"International Scientific Conference \"Far East Con\" (ISCFEC)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315540","host_organization_name":"Atlantis Press","host_organization_lineage":["https://openalex.org/P4310315540"],"host_organization_lineage_names":["Atlantis Press"],"type":"conference"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Proceedings of the International Scientific Conference \"Far East Con\" (ISCFEC 2018)","raw_type":"proceedings-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":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W4312244940","https://openalex.org/W2946459982","https://openalex.org/W2897696619","https://openalex.org/W4321794816","https://openalex.org/W3080935621","https://openalex.org/W2970644167","https://openalex.org/W2992820658","https://openalex.org/W4302795148","https://openalex.org/W7053848072","https://openalex.org/W4313498082"],"abstract_inverted_index":null,"counts_by_year":[],"updated_date":"2026-11-14T11:04:58.165337","created_date":"2019-02-21T00:00:00"}
