{"id":"https://openalex.org/W3081079366","doi":null,"title":"Theoretical and empirical approaches to assessing the optimality of the taxation system in the Russian Federation","display_name":"Theoretical and empirical approaches to assessing the optimality of the taxation system in the Russian Federation","publication_year":2020,"publication_date":"2020-04-01","ids":{"openalex":"https://openalex.org/W3081079366","mag":"3081079366"},"language":"en","primary_location":{"id":"mag:3081079366","doi":null,"is_oa":false,"landing_page_url":"https://socionet.ru/publication.xml?h=repec:rnp:wpaper:042039","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":"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/A5066533018","display_name":"Sergey Belev","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Sergey Belev","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5039072489","display_name":"Ilya A. Sokolov","orcid":"https://orcid.org/0000-0002-0431-4993","observed_orcids":["https://orcid.org/0000-0002-0431-4993"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Ilya Sokolov","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0002-0431-4993","affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5078043964","display_name":"Olga V. Suchkova","orcid":"https://orcid.org/0000-0003-3378-9426","observed_orcids":["https://orcid.org/0000-0003-3378-9426"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Olga Suchkova","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0003-3378-9426","affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5067844229","display_name":"\u0415\u043b\u0438\u0441\u0435\u0439 \u0410\u043b\u0435\u043a\u0441\u0430\u043d\u0434\u0440\u043e\u0432\u0438\u0447 \u041b\u0435\u043e\u043d\u043e\u0432","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Elisey Leonov","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5062188000","display_name":"\u0425\u0443\u0437\u0438\u043d\u0430 \u0410\u043b\u044c\u0444\u0438\u044f \u0424\u043b\u044e\u0440\u043e\u0432\u043d\u0430","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Alfiya Khuzina","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5015138775","display_name":"\u041a\u043e\u043d\u0441\u0442\u0430\u043d\u0442\u0438\u043d \u0412\u043b\u0430\u0434\u0438\u043c\u0438\u0440\u043e\u0432\u0438\u0447 \u0412\u0435\u043a\u0435\u0440\u043b\u0435","orcid":"https://orcid.org/0000-0002-6828-5802","observed_orcids":["https://orcid.org/0000-0002-6828-5802"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Konstantin Vekerle","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0002-6828-5802","affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5110772529","display_name":"Evgeniy Matveev","orcid":"https://orcid.org/0000-0002-4732-8818","observed_orcids":["https://orcid.org/0000-0002-4732-8818"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Evgeniy Matveev","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/T13042","display_name":"Economic and Fiscal Studies","score":0.9980000257492065,"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":0.9980000257492065,"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":0.000699999975040555,"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":0.0005000000237487257,"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-expenditures","display_name":"tax expenditures","score":0.7110000252723694},{"id":"https://openalex.org/keywords/tax-efficiency","display_name":"tax efficiency","score":0.8149999976158142},{"id":"https://openalex.org/keywords/tax-equity","display_name":"tax equity","score":0.8059999942779541},{"id":"https://openalex.org/keywords/excise-tax","display_name":"excise tax","score":0.8389999866485596},{"id":"https://openalex.org/keywords/tax-revenue","display_name":"tax revenue","score":0.5149999856948853},{"id":"https://openalex.org/keywords/tax-compliance","display_name":"tax compliance","score":0.5619999766349792},{"id":"https://openalex.org/keywords/russian-tax-system","display_name":"Russian tax system","score":0.796999990940094}],"concepts":[{"id":"https://openalex.org/C3019953208","wikidata":"https://www.wikidata.org/wiki/Q159","display_name":"Russian federation","level":2,"score":0.7033899426460266},{"id":"https://openalex.org/C2778302417","wikidata":"https://www.wikidata.org/wiki/Q159579","display_name":"Excise","level":2,"score":0.7028380632400513},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.6108996868133545},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.5863856673240662},{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.5639336109161377},{"id":"https://openalex.org/C18762648","wikidata":"https://www.wikidata.org/wiki/Q42213","display_name":"Work (physics)","level":2,"score":0.4815412163734436},{"id":"https://openalex.org/C121964417","wikidata":"https://www.wikidata.org/wiki/Q385503","display_name":"Tax revenue","level":2,"score":0.48069697618484497},{"id":"https://openalex.org/C145097563","wikidata":"https://www.wikidata.org/wiki/Q1148747","display_name":"Payment","level":2,"score":0.4286593794822693},{"id":"https://openalex.org/C139719470","wikidata":"https://www.wikidata.org/wiki/Q39680","display_name":"Macroeconomics","level":1,"score":0.2794318199157715},{"id":"https://openalex.org/C105639569","wikidata":"https://www.wikidata.org/wiki/Q582577","display_name":"Economic policy","level":1,"score":0.22177618741989136},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.14671412110328674},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.09801486134529114},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.08557400107383728},{"id":"https://openalex.org/C78519656","wikidata":"https://www.wikidata.org/wiki/Q101333","display_name":"Mechanical engineering","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:3081079366","doi":null,"is_oa":false,"landing_page_url":"https://socionet.ru/publication.xml?h=repec:rnp:wpaper:042039","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":[{"display_name":"Peace, justice, and strong institutions","score":0.5473999977111816,"id":"https://metadata.un.org/sdg/16"}],"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/W3173547475","https://openalex.org/W3205704610","https://openalex.org/W1520627999","https://openalex.org/W2280802481","https://openalex.org/W4206979975","https://openalex.org/W7138914826","https://openalex.org/W2893988990","https://openalex.org/W2268372461","https://openalex.org/W4404745019","https://openalex.org/W3205626073"],"abstract_inverted_index":{"This":[0],"article":[1],"presents":[2],"the":[3,9,18,21,25,38,66,79,84,90,99,108],"main":[4,100],"results":[5],"of":[6,11,20,33,36,40,81,86,92,102],"research":[7],"on":[8,49],"topic":[10],"theoretical":[12],"and":[13,78,83,104],"empirical":[14],"approaches":[15],"to":[16,56,65,71,96],"assessing":[17],"optimality":[19],"tax":[22,41,45,87],"system":[23,46],"in":[24,107],"Russian":[26,109],"Federation.":[27],"The":[28,43],"paper":[29],"provides":[30],"an":[31],"overview":[32],"international":[34],"practice":[35],"analyzing":[37],"effectiveness":[39],"expenditures.":[42],"optimal":[44],"is":[47],"based":[48],"three":[50],"basic":[51],"principles:":[52],"efficiency":[53],"(understands":[54,69],"how":[55,70],"reduce":[57,72],"losses":[58,73],"for":[59],"all":[60],"individuals":[61],"with":[62],"given":[63],"revenues":[64],"budget),":[67],"justice":[68],"from":[74],"taxation":[75],"among":[76],"individuals)":[77],"quality":[80],"services":[82],"inevitability":[85],"payments.":[88],"In":[89],"framework":[91],"this":[93],"work,":[94],"according":[95],"these":[97],"criteria,":[98],"types":[101],"taxes":[103,106],"excise":[105],"Federation":[110],"will":[111],"be":[112],"analyzed.":[113]},"counts_by_year":[],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2020-09-01T00:00:00"}