{"id":"https://openalex.org/W3033870728","doi":"https://doi.org/10.5937/poseko16-22606","title":"Comparative analysis of tax systems of Scandinavian and Mediterranean countries","display_name":"Comparative analysis of tax systems of Scandinavian and Mediterranean countries","publication_year":2019,"publication_date":"2019-01-01","ids":{"openalex":"https://openalex.org/W3033870728","doi":"https://doi.org/10.5937/poseko16-22606","mag":"3033870728"},"language":"en","primary_location":{"id":"doi:10.5937/poseko16-22606","doi":"https://doi.org/10.5937/poseko16-22606","is_oa":true,"landing_page_url":"https://doi.org/10.5937/poseko16-22606","pdf_url":"https://scindeks-clanci.ceon.rs/data/pdf/1820-6859/2019/1820-68591902001J.pdf","source":{"id":"https://openalex.org/S4210239308","display_name":"Poslovna ekonomija","issn_l":"1820-6859","issn":["1820-6859","1821-1798"],"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":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Poslovna ekonomija","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://scindeks-clanci.ceon.rs/data/pdf/1820-6859/2019/1820-68591902001J.pdf","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5026075532","display_name":"Neboj\u0161a Jeremi\u0107","orcid":"https://orcid.org/0009-0005-8622-3399","observed_orcids":["https://orcid.org/0009-0005-8622-3399"]},"institutions":[{"id":"https://openalex.org/I4210105304","display_name":"Union University","ror":"https://ror.org/01p8d4t94","country_code":"RS","type":"education","lineage":["https://openalex.org/I4210105304"]}],"countries":["RS"],"is_corresponding":false,"raw_author_name":"Neboj\u0161a Jeremi\u0107","raw_affiliation_strings":["Beogradska bankarska akademija -Fakultet za bankarstvo, osiguranje i finansije, Univerzitet Union, Beograd"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Beogradska bankarska akademija -Fakultet za bankarstvo, osiguranje i finansije, Univerzitet Union, Beograd","institution_ids":["https://openalex.org/I4210105304"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5013673078","display_name":"Sandra Kamenkovi\u0107","orcid":"https://orcid.org/0000-0003-4550-9890","observed_orcids":["https://orcid.org/0000-0003-4550-9890"]},"institutions":[{"id":"https://openalex.org/I4210105304","display_name":"Union University","ror":"https://ror.org/01p8d4t94","country_code":"RS","type":"education","lineage":["https://openalex.org/I4210105304"]}],"countries":["RS"],"is_corresponding":false,"raw_author_name":"Sandra Kamenkovi\u0107","raw_affiliation_strings":["vanredni profesor Beogradska bankarska akademija -Fakultet za bankarstvo , osiguranje i finansije , Univerzitet Union , Beograd","Beogradska bankarska akademija -Fakultet za bankarstvo, osiguranje i finansije, Univerzitet Union, Beograd"],"raw_orcid":"https://orcid.org/0000-0003-4550-9890","affiliations":[{"raw_affiliation_string":"vanredni profesor Beogradska bankarska akademija -Fakultet za bankarstvo , osiguranje i finansije , Univerzitet Union , Beograd","institution_ids":["https://openalex.org/I4210105304"]},{"raw_affiliation_string":"Beogradska bankarska akademija -Fakultet za bankarstvo, osiguranje i finansije, Univerzitet Union, Beograd","institution_ids":["https://openalex.org/I4210105304"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5058981325","display_name":"Zoran Grubi\u0161i\u0107","orcid":"https://orcid.org/0000-0003-3139-8878","observed_orcids":["https://orcid.org/0000-0003-3139-8878"]},"institutions":[{"id":"https://openalex.org/I4210105304","display_name":"Union University","ror":"https://ror.org/01p8d4t94","country_code":"RS","type":"education","lineage":["https://openalex.org/I4210105304"]}],"countries":["RS"],"is_corresponding":false,"raw_author_name":"Zoran Grubi\u0161i\u0107","raw_affiliation_strings":["Beogradska bankarska akademija -Fakultet za bankarstvo, osiguranje i finansije, Univerzitet Union, Beograd"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Beogradska bankarska akademija -Fakultet za bankarstvo, osiguranje i finansije, Univerzitet Union, Beograd","institution_ids":["https://openalex.org/I4210105304"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4210105304"],"apc_list":null,"apc_paid":null,"fwci":0.897,"has_fulltext":true,"cited_by_count":3,"citation_normalized_percentile":{"value":0.83114767,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":95},"biblio":{"volume":"13","issue":"2","first_page":"1","last_page":"27"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.9800000190734863,"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":0.9800000190734863,"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/T11770","display_name":"Fiscal Policy and Economic Growth","score":0.006000000052154064,"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":0.0031999999191612005,"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-system","display_name":"tax system","score":0.9769999980926514},{"id":"https://openalex.org/keywords/scandinavia","display_name":"Scandinavia","score":0.9110000133514404},{"id":"https://openalex.org/keywords/mediterranean-countries","display_name":"Mediterranean countries","score":1.0},{"id":"https://openalex.org/keywords/consumption-tax","display_name":"consumption tax","score":0.6060000061988831},{"id":"https://openalex.org/keywords/income-tax","display_name":"income tax","score":0.8379999995231628},{"id":"https://openalex.org/keywords/property-tax","display_name":"property tax","score":0.8790000081062317},{"id":"https://openalex.org/keywords/direct-and-indirect-taxes","display_name":"direct and indirect taxes","score":0.8669999837875366},{"id":"https://openalex.org/keywords/welfare-state","display_name":"welfare state","score":0.6600000262260437},{"id":"https://openalex.org/keywords/income-distribution","display_name":"income distribution","score":0.5730000138282776},{"id":"https://openalex.org/keywords/eu-tax-harmonization","display_name":"EU tax harmonization","score":0.7480000257492065},{"id":"https://openalex.org/keywords/corporate-income-tax","display_name":"corporate income tax","score":0.6000000238418579},{"id":"https://openalex.org/keywords/social-contribution","display_name":"social contribution","score":0.9850000143051147}],"concepts":[{"id":"https://openalex.org/C4646841","wikidata":"https://www.wikidata.org/wiki/Q13996","display_name":"Mediterranean climate","level":2,"score":0.4140390455722809},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.40695011615753174},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.38051119446754456},{"id":"https://openalex.org/C205649164","wikidata":"https://www.wikidata.org/wiki/Q1071","display_name":"Geography","level":0,"score":0.31060516834259033},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.5937/poseko16-22606","doi":"https://doi.org/10.5937/poseko16-22606","is_oa":true,"landing_page_url":"https://doi.org/10.5937/poseko16-22606","pdf_url":"https://scindeks-clanci.ceon.rs/data/pdf/1820-6859/2019/1820-68591902001J.pdf","source":{"id":"https://openalex.org/S4210239308","display_name":"Poslovna ekonomija","issn_l":"1820-6859","issn":["1820-6859","1821-1798"],"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":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Poslovna ekonomija","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.5937/poseko16-22606","doi":"https://doi.org/10.5937/poseko16-22606","is_oa":true,"landing_page_url":"https://doi.org/10.5937/poseko16-22606","pdf_url":"https://scindeks-clanci.ceon.rs/data/pdf/1820-6859/2019/1820-68591902001J.pdf","source":{"id":"https://openalex.org/S4210239308","display_name":"Poslovna ekonomija","issn_l":"1820-6859","issn":["1820-6859","1821-1798"],"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":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Poslovna ekonomija","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Reduced inequalities","score":0.4000000059604645,"id":"https://metadata.un.org/sdg/10"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3033870728.pdf","grobid_xml":"https://content.openalex.org/works/W3033870728.grobid-xml"},"referenced_works_count":10,"referenced_works":["https://openalex.org/W207226228","https://openalex.org/W421252653","https://openalex.org/W1518925298","https://openalex.org/W1519023994","https://openalex.org/W1975755895","https://openalex.org/W2022724422","https://openalex.org/W2419073486","https://openalex.org/W2919444909","https://openalex.org/W3204696875","https://openalex.org/W7052926233"],"related_works":["https://openalex.org/W2240439198","https://openalex.org/W3015914564","https://openalex.org/W1795744300","https://openalex.org/W7135888934","https://openalex.org/W4251200653","https://openalex.org/W7098665278","https://openalex.org/W2477620565","https://openalex.org/W4205522294","https://openalex.org/W4247299568","https://openalex.org/W4206367034"],"abstract_inverted_index":{"Mutual":[0],"differences":[1],"between":[2],"modern":[3],"tax":[4,48,63,93,121,137,192],"systems":[5,64],"are":[6,62,86,184],"conditioned":[7],"by,":[8],"first":[9],"of":[10,17,32,44,50,65,71,76,81,99,107,118,123,133,146,149,163],"all,":[11],"the":[12,18,47,51,72,79,84,105,134,144,147,156,177,187,190],"political":[13,30],"and":[14,29,34,37,55,74,101,114,125,168],"economic":[15,110],"organizations":[16],"state.":[19],"Taking":[20],"into":[21],"account":[22],"not":[23,185],"only":[24],"economic,":[25],"but":[26],"also":[27],"social":[28,164],"specifics":[31],"southern":[33],"northern":[35],"Europe,":[36,77,150],"having":[38],"in":[39,46,92,138,143],"mind":[40],"three":[41],"main":[42],"objects":[43],"taxation":[45],"system":[49],"country":[52],"(consumption,":[53],"income":[54,119,136,153,167],"assets),":[56],"this":[57],"paper":[58],"analyses":[59],"how":[60],"structured":[61],"different":[66],"European":[67],"regions.":[68],"The":[69,131,172],"countries":[70,127,145,158,188],"north":[73,148],"south":[75],"despite":[78],"harmonization":[80],"taxes":[82],"within":[83],"EU,":[85],"still":[87],"characterized":[88],"by":[89,159],"numerous":[90],"specificities":[91],"systems.":[94],"Differences":[95],"arise":[96],"from":[97],"combinations":[98],"direct":[100],"indirect":[102],"taxes,":[103,154],"with":[104,189],"aim":[106],"achieving":[108],"optimal":[109],"growth,":[111],"macroeconomic":[112],"stability":[113],"more":[115],"even":[116],"distribution":[117],"that":[120,182],"authorities":[122],"Scandinavian":[124,173],"Mediterranean":[126,157],"want":[128],"to":[129,166],"achieve.":[130],"share":[132,162],"collected":[135],"GDP,":[139],"which":[140],"is":[141],"higher":[142,161],"including":[151],"corporate":[152],"offset":[155],"a":[160],"contributions":[165],"collecting":[169],"property":[170],"taxes.":[171],"countries,":[174],"known":[175],"as":[176],"generous":[178],"welfare":[179],"states,":[180],"show":[181],"they":[183],"among":[186],"highest":[191],"burden":[193],"on":[194],"labour.":[195]},"counts_by_year":[{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":1}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2020-06-12T00:00:00"}