{"id":"https://openalex.org/W2969065985","doi":null,"title":"Quantification of tax and fiscal risks","display_name":"Quantification of tax and fiscal risks","publication_year":2007,"publication_date":"2007-01-01","ids":{"openalex":"https://openalex.org/W2969065985","mag":"2969065985"},"language":"en","primary_location":{"id":"pmh:oai:RePEc:eip:journl:y:2007:i:3:p:32-42","doi":null,"is_oa":false,"landing_page_url":"http://eip.org.ua/docs/EP_07_3_32_uk.pdf","pdf_url":"http://eip.org.ua/docs/EP_07_3_32_uk.pdf","source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5073306086","display_name":"S. Onyshko","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"S. Onyshko","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5091167285","display_name":"Kostiantyn Shvabii","orcid":"https://orcid.org/0000-0002-4837-391X","observed_orcids":["https://orcid.org/0000-0002-4837-391X"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"K. Shvabiy","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5012708501","display_name":"Nadiia Novytska","orcid":"https://orcid.org/0000-0002-8238-4006","observed_orcids":["https://orcid.org/0000-0002-8238-4006"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Nadiya Novytska","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":"3","first_page":"32","last_page":"42"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.5342000126838684,"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/T13042","display_name":"Economic and Fiscal Studies","score":0.5342000126838684,"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/T13172","display_name":"Economic Issues in Ukraine","score":0.29829999804496765,"subfield":{"id":"https://openalex.org/subfields/2000","display_name":"General Economics, Econometrics and Finance"},"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":0.13089999556541443,"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-risk","display_name":"tax risk","score":0.9430000185966492},{"id":"https://openalex.org/keywords/fiscal-risk","display_name":"fiscal risk","score":0.9990000128746033},{"id":"https://openalex.org/keywords/risk-quantification","display_name":"risk quantification","score":0.9860000014305115},{"id":"https://openalex.org/keywords/risk-assessment-indicators","display_name":"risk assessment indicators","score":0.7149999737739563},{"id":"https://openalex.org/keywords/tax-control","display_name":"tax control","score":0.8659999966621399},{"id":"https://openalex.org/keywords/tax-audit","display_name":"tax audit","score":0.972000002861023},{"id":"https://openalex.org/keywords/budgeting","display_name":"budgeting","score":0.9649999737739563},{"id":"https://openalex.org/keywords/fiscal-forecasting","display_name":"budget forecasting","score":0.9480000138282776}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.5969357490539551},{"id":"https://openalex.org/C202253471","wikidata":"https://www.wikidata.org/wiki/Q43900340","display_name":"Tax basis","level":5,"score":0.5186833143234253},{"id":"https://openalex.org/C2992476531","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax planning","level":4,"score":0.4891336262226105},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.4716678857803345},{"id":"https://openalex.org/C524878704","wikidata":"https://www.wikidata.org/wiki/Q187021","display_name":"Fiscal policy","level":2,"score":0.45109790563583374},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.4168859124183655},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.33222028613090515},{"id":"https://openalex.org/C139719470","wikidata":"https://www.wikidata.org/wiki/Q39680","display_name":"Macroeconomics","level":1,"score":0.3247711956501007},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.3209570348262787},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.2986181974411011},{"id":"https://openalex.org/C557009689","wikidata":"https://www.wikidata.org/wiki/Q1513250","display_name":"International taxation","level":3,"score":0.17612379789352417},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.16467905044555664},{"id":"https://openalex.org/C74939039","wikidata":"https://www.wikidata.org/wiki/Q7603703","display_name":"State income tax","level":3,"score":0.15501683950424194},{"id":"https://openalex.org/C172008318","wikidata":"https://www.wikidata.org/wiki/Q3683077","display_name":"Gross income","level":4,"score":0.0},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"pmh:oai:RePEc:eip:journl:y:2007:i:3:p:32-42","doi":null,"is_oa":false,"landing_page_url":"http://eip.org.ua/docs/EP_07_3_32_uk.pdf","pdf_url":"http://eip.org.ua/docs/EP_07_3_32_uk.pdf","source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"mag:2969065985","doi":null,"is_oa":false,"landing_page_url":"https://ideas.repec.org/a/eip/journl/y2007i3p32-42.html","pdf_url":null,"source":{"id":"https://openalex.org/S2764766602","display_name":"Ekonom\u00ecka \u00ec prognozuvann\u00e2","issn_l":"1605-7988","issn":["1605-7988","2518-7449"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["erih-plus"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Ekonom\u00ecka \u00ec prognozuvann\u00e2","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W3166084530","https://openalex.org/W4242983746","https://openalex.org/W4410340936","https://openalex.org/W3112451219","https://openalex.org/W2568233176","https://openalex.org/W6981149104","https://openalex.org/W2565470459","https://openalex.org/W2388623010","https://openalex.org/W2566158019","https://openalex.org/W2537665508"],"abstract_inverted_index":{"The":[0,14],"authors":[1],"deal":[2],"with":[3],"the":[4,7,24],"problem":[5],"of":[6,9,16,26,31],"quantification":[8],"tax":[10,32,46],"and":[11,33,48,50,53],"fiscal":[12,34],"risks.":[13],"proposed":[15],"methodology":[17],"to":[18,40,45],"assess":[19],"those":[20],"indicators":[21],"allows,":[22],"on":[23],"basis":[25],"inductive":[27],"approach,":[28],"qualitative":[29],"verification":[30],"risks,":[35],"which":[36],"makes":[37],"it":[38],"possible":[39],"solve":[41],"important":[42],"tasks":[43],"related":[44],"control":[47],"audit,":[49],"budget":[51],"planning":[52],"forecasting.":[54]},"counts_by_year":[],"updated_date":"2026-10-31T12:09:11.096373","created_date":"2019-08-22T00:00:00"}