{"id":"https://openalex.org/W2983892081","doi":null,"title":"TRO\u0160ARINE NA KAVU U RH","display_name":"TRO\u0160ARINE NA KAVU U RH","publication_year":2018,"publication_date":"2018-09-01","ids":{"openalex":"https://openalex.org/W2983892081","mag":"2983892081"},"language":"sl","primary_location":{"id":"mag:2983892081","doi":null,"is_oa":false,"landing_page_url":"https://repozitorij.efst.unist.hr/en/islandora/object/efst%3A2595","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null},"volume":null,"type":"dissertation","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":null,"display_name":"Marina \u0110eli\u0107","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Marina \u0110eli\u0107","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":null,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":null,"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/T13042","display_name":"Economic and Fiscal Studies","score":0.9794999957084656,"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":0.9794999957084656,"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":0.011500000022351742,"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/T11257","display_name":"Taxation and Compliance Studies","score":0.006099999882280827,"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":0.9860000014305115},{"id":"https://openalex.org/keywords/sales-tax","display_name":"sales tax","score":0.5920000076293945},{"id":"https://openalex.org/keywords/value-added-tax","display_name":"value added tax","score":0.875},{"id":"https://openalex.org/keywords/tax-burden","display_name":"tax burden","score":0.48399999737739563},{"id":"https://openalex.org/keywords/croatia","display_name":"Croatia","score":0.8460000157356262}],"concepts":[{"id":"https://openalex.org/C2778302417","wikidata":"https://www.wikidata.org/wiki/Q159579","display_name":"Excise","level":2,"score":0.9984241724014282},{"id":"https://openalex.org/C55214782","wikidata":"https://www.wikidata.org/wiki/Q46257","display_name":"Ad valorem tax","level":3,"score":0.47053322196006775},{"id":"https://openalex.org/C113216237","wikidata":"https://www.wikidata.org/wiki/Q1771708","display_name":"Indirect tax","level":3,"score":0.4687763750553131},{"id":"https://openalex.org/C30772137","wikidata":"https://www.wikidata.org/wiki/Q5164762","display_name":"Consumption (sociology)","level":2,"score":0.4245883524417877},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.42224007844924927},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.4032728374004364},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.39907020330429077},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.3617999851703644},{"id":"https://openalex.org/C139719470","wikidata":"https://www.wikidata.org/wiki/Q39680","display_name":"Macroeconomics","level":1,"score":0.08461418747901917},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.058598846197128296},{"id":"https://openalex.org/C36289849","wikidata":"https://www.wikidata.org/wiki/Q34749","display_name":"Social science","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:2983892081","doi":null,"is_oa":false,"landing_page_url":"https://repozitorij.efst.unist.hr/en/islandora/object/efst%3A2595","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"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/W2962938312","https://openalex.org/W3042240545","https://openalex.org/W3165871805","https://openalex.org/W2920538283","https://openalex.org/W2470240442","https://openalex.org/W2913834041","https://openalex.org/W2954709861","https://openalex.org/W3091533794","https://openalex.org/W2981912367","https://openalex.org/W4409209410"],"abstract_inverted_index":{"Excise":[0],"duties":[1,61,112],"are":[2,86],"a":[3],"special":[4,38],"form":[5],"of":[6,11,18,52,65,75,100,108,110],"sales":[7,45],"tax":[8,14,33,46,91],"and":[9,58,70,82,113],"one":[10],"the":[12,42,63,73,98,103,106],"oldest":[13],"forms.":[15],"The":[16,49],"consumption":[17],"certain":[19],"products":[20],"such":[21],"as":[22],"alcohol,":[23],"cigarettes":[24],"or":[25,37,47],"gasoline":[26],"is":[27],"often":[28],"accompanied":[29],"by":[30],"an":[31],"extra":[32],"called":[34],"excise,":[35],"excise":[36,60,80,96,111],"tax,":[39],"along":[40],"with":[41,83,89],"usual":[43],"general":[44],"VAT.":[48],"main":[50],"purpose":[51],"this":[53],"paper":[54],"was":[55,102],"to":[56,68,71,105],"investigate":[57],"explain":[59],"from":[62],"beginning":[64],"their":[66,114],"application":[67],"date":[69],"answer":[72,104],"question":[74,107],"which":[76,84],"properties":[77],"have":[78],"good":[79],"duties,":[81],"they":[85],"more":[87],"burdened":[88],"another":[90],"form.":[92],"Focusing":[93],"on":[94],"coffee":[95],"in":[97,116],"Republic":[99],"Croatia":[101],"calculation":[109],"characteristics":[115],"general.":[117]},"counts_by_year":[],"updated_date":"2026-09-29T14:09:16.559479","created_date":"2019-11-22T00:00:00"}
