{"id":"https://openalex.org/W3131397287","doi":"https://doi.org/10.30525/2256-0742/2020-6-5-96-105","title":"MANAGEMENT OF SUSTAINABLE ENTREPRENEURSHIP ADAPTATION TO TAX CHANGES IN ENVIRONMENTAL INVESTMENT","display_name":"MANAGEMENT OF SUSTAINABLE ENTREPRENEURSHIP ADAPTATION TO TAX CHANGES IN ENVIRONMENTAL INVESTMENT","publication_year":2020,"publication_date":"2020-12-02","ids":{"openalex":"https://openalex.org/W3131397287","doi":"https://doi.org/10.30525/2256-0742/2020-6-5-96-105","mag":"3131397287"},"language":"en","primary_location":{"id":"doi:10.30525/2256-0742/2020-6-5-96-105","doi":"https://doi.org/10.30525/2256-0742/2020-6-5-96-105","is_oa":true,"landing_page_url":"https://doi.org/10.30525/2256-0742/2020-6-5-96-105","pdf_url":"http://baltijapublishing.lv/index.php/issue/article/download/930/984","source":{"id":"https://openalex.org/S2764640640","display_name":"Baltic Journal of Economic Studies","issn_l":"2256-0742","issn":["2256-0742","2256-0963"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","poland-20","russia-white-list-3"],"host_organization":"https://openalex.org/P4310314130","host_organization_name":"Izdevnieciba \u201cBaltija Publishing\u201d","host_organization_lineage":["https://openalex.org/P4310314130"],"host_organization_lineage_names":["Izdevnieciba \u201cBaltija Publishing\u201d"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Baltic Journal of Economic Studies","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"http://baltijapublishing.lv/index.php/issue/article/download/930/984","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5017799830","display_name":"Yaroslav Kvach","orcid":"https://orcid.org/0000-0002-8076-3520","observed_orcids":["https://orcid.org/0000-0002-8076-3520"]},"institutions":[{"id":"https://openalex.org/I185520838","display_name":"State University of Trade and Economics","ror":"https://ror.org/03r6hpz93","country_code":"UA","type":"education","lineage":["https://openalex.org/I185520838"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"Yaroslav Kvach","raw_affiliation_strings":["Odessa Institute of Trade and Economics of Kyiv National University of Trade and Economics, Ukraine"],"raw_orcid":"https://orcid.org/0000-0002-8076-3520","affiliations":[{"raw_affiliation_string":"Odessa Institute of Trade and Economics of Kyiv National University of Trade and Economics, Ukraine","institution_ids":["https://openalex.org/I185520838"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5004646163","display_name":"Nataliia Piatka","orcid":"https://orcid.org/0000-0001-9810-3961","observed_orcids":["https://orcid.org/0000-0001-9810-3961"]},"institutions":[{"id":"https://openalex.org/I4210125217","display_name":"Mukachevo State University","ror":"https://ror.org/028xcne52","country_code":"UA","type":"education","lineage":["https://openalex.org/I4210125217"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"Nataliia Piatka","raw_affiliation_strings":["Mukachevo State University, Ukraine"],"raw_orcid":"https://orcid.org/0000-0001-9810-3961","affiliations":[{"raw_affiliation_string":"Mukachevo State University, Ukraine","institution_ids":["https://openalex.org/I4210125217"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5028168682","display_name":"Viktor V. Koval","orcid":"https://orcid.org/0000-0003-2562-4373","observed_orcids":["https://orcid.org/0000-0003-2562-4373"]},"institutions":[{"id":"https://openalex.org/I185520838","display_name":"State University of Trade and Economics","ror":"https://ror.org/03r6hpz93","country_code":"UA","type":"education","lineage":["https://openalex.org/I185520838"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"Viktor Koval","raw_affiliation_strings":["Odessa Institute of Trade and Economics of Kyiv National University of Trade and Economics, Ukraine"],"raw_orcid":"https://orcid.org/0000-0003-2562-4373","affiliations":[{"raw_affiliation_string":"Odessa Institute of Trade and Economics of Kyiv National University of Trade and Economics, Ukraine","institution_ids":["https://openalex.org/I185520838"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":{"value":1000,"currency":"EUR","value_usd":1078},"apc_paid":{"value":1000,"currency":"EUR","value_usd":1078},"fwci":5.4551,"has_fulltext":true,"cited_by_count":23,"citation_normalized_percentile":{"value":0.9621144,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":94,"max":99},"biblio":{"volume":"6","issue":"5","first_page":"96","last_page":"105"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13146","display_name":"Sustainable Finance and Green Bonds","score":0.2791000008583069,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"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"}},"topics":[{"id":"https://openalex.org/T13146","display_name":"Sustainable Finance and Green Bonds","score":0.2791000008583069,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"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/T12922","display_name":"Business and Economic Development","score":0.26420000195503235,"subfield":{"id":"https://openalex.org/subfields/2308","display_name":"Management, Monitoring, Policy and Law"},"field":{"id":"https://openalex.org/fields/23","display_name":"Environmental Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},{"id":"https://openalex.org/T12883","display_name":"Sustainable Development and Environmental Management","score":0.1615999937057495,"subfield":{"id":"https://openalex.org/subfields/2308","display_name":"Management, Monitoring, Policy and Law"},"field":{"id":"https://openalex.org/fields/23","display_name":"Environmental Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/sustainable-entrepreneurship","display_name":"sustainable entrepreneurship","score":0.8759999871253967},{"id":"https://openalex.org/keywords/environmental-protection-investment","display_name":"environmental investment","score":0.8989999890327454},{"id":"https://openalex.org/keywords/environmental-taxation","display_name":"environmental taxation","score":0.9760000109672546},{"id":"https://openalex.org/keywords/tax-policy","display_name":"tax policy","score":0.574999988079071},{"id":"https://openalex.org/keywords/investment-efficiency-evaluation","display_name":"investment efficiency evaluation","score":0.7269999980926514},{"id":"https://openalex.org/keywords/environmental-finance","display_name":"environmental finance","score":0.7570000290870667},{"id":"https://openalex.org/keywords/green-economy","display_name":"green economy","score":0.9520000219345093},{"id":"https://openalex.org/keywords/sustainable-economic-development","display_name":"sustainable economic development","score":0.7770000100135803},{"id":"https://openalex.org/keywords/european-integration","display_name":"European integration","score":0.5820000171661377},{"id":"https://openalex.org/keywords/ukraine","display_name":"Ukraine","score":0.6970000267028809},{"id":"https://openalex.org/keywords/environmental-policy","display_name":"environmental policy","score":0.43700000643730164},{"id":"https://openalex.org/keywords/investment-management","display_name":"investment management","score":0.5450000166893005}],"concepts":[{"id":"https://openalex.org/C27548731","wikidata":"https://www.wikidata.org/wiki/Q88272","display_name":"Investment (military)","level":3,"score":0.6655741930007935},{"id":"https://openalex.org/C552854447","wikidata":"https://www.wikidata.org/wiki/Q131201","display_name":"Sustainable development","level":2,"score":0.5628789067268372},{"id":"https://openalex.org/C84309077","wikidata":"https://www.wikidata.org/wiki/Q3908516","display_name":"Entrepreneurship","level":2,"score":0.5265696048736572},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4983992576599121},{"id":"https://openalex.org/C182306322","wikidata":"https://www.wikidata.org/wiki/Q1779371","display_name":"Order (exchange)","level":2,"score":0.4675024747848511},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.4564090669155121},{"id":"https://openalex.org/C139807058","wikidata":"https://www.wikidata.org/wiki/Q352374","display_name":"Adaptation (eye)","level":2,"score":0.42478710412979126},{"id":"https://openalex.org/C74363100","wikidata":"https://www.wikidata.org/wiki/Q273005","display_name":"Economic system","level":1,"score":0.32709333300590515},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.32438358664512634},{"id":"https://openalex.org/C175605778","wikidata":"https://www.wikidata.org/wiki/Q3299701","display_name":"Natural resource economics","level":1,"score":0.32087159156799316},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.20971444249153137},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.07817497849464417},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.07257679104804993},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C120665830","wikidata":"https://www.wikidata.org/wiki/Q14620","display_name":"Optics","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.30525/2256-0742/2020-6-5-96-105","doi":"https://doi.org/10.30525/2256-0742/2020-6-5-96-105","is_oa":true,"landing_page_url":"https://doi.org/10.30525/2256-0742/2020-6-5-96-105","pdf_url":"http://baltijapublishing.lv/index.php/issue/article/download/930/984","source":{"id":"https://openalex.org/S2764640640","display_name":"Baltic Journal of Economic Studies","issn_l":"2256-0742","issn":["2256-0742","2256-0963"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","poland-20","russia-white-list-3"],"host_organization":"https://openalex.org/P4310314130","host_organization_name":"Izdevnieciba \u201cBaltija Publishing\u201d","host_organization_lineage":["https://openalex.org/P4310314130"],"host_organization_lineage_names":["Izdevnieciba \u201cBaltija Publishing\u201d"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Baltic Journal of Economic Studies","raw_type":"journal-article"},{"id":"pmh:https://cyberleninka.ru/article/n/management-of-sustainable-entrepreneurship-adaptation-to-tax-changes-in-environmental-investment","doi":null,"is_oa":true,"landing_page_url":"https://cyberleninka.ru/article/n/management-of-sustainable-entrepreneurship-adaptation-to-tax-changes-in-environmental-investment","pdf_url":null,"source":{"id":"https://openalex.org/S4306401404","display_name":"CyberLeninK (CyberLeninka)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"text"},{"id":"pmh:oai:doaj.org/article:b85dc58e12b24a5196a606a998f71f82","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/b85dc58e12b24a5196a606a998f71f82","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Baltic Journal of Economic Studies, Vol 6, Iss 5, Pp 96-105 (2020)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.30525/2256-0742/2020-6-5-96-105","doi":"https://doi.org/10.30525/2256-0742/2020-6-5-96-105","is_oa":true,"landing_page_url":"https://doi.org/10.30525/2256-0742/2020-6-5-96-105","pdf_url":"http://baltijapublishing.lv/index.php/issue/article/download/930/984","source":{"id":"https://openalex.org/S2764640640","display_name":"Baltic Journal of Economic Studies","issn_l":"2256-0742","issn":["2256-0742","2256-0963"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","poland-20","russia-white-list-3"],"host_organization":"https://openalex.org/P4310314130","host_organization_name":"Izdevnieciba \u201cBaltija Publishing\u201d","host_organization_lineage":["https://openalex.org/P4310314130"],"host_organization_lineage_names":["Izdevnieciba \u201cBaltija Publishing\u201d"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Baltic Journal of Economic Studies","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Climate action","score":0.5351999998092651,"id":"https://metadata.un.org/sdg/13"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3131397287.pdf","grobid_xml":"https://content.openalex.org/works/W3131397287.grobid-xml"},"referenced_works_count":15,"referenced_works":["https://openalex.org/W359102009","https://openalex.org/W1937109157","https://openalex.org/W1971499895","https://openalex.org/W2028318208","https://openalex.org/W2050336438","https://openalex.org/W2053440577","https://openalex.org/W2116733827","https://openalex.org/W2197530583","https://openalex.org/W2517082856","https://openalex.org/W2904793901","https://openalex.org/W2996587374","https://openalex.org/W3004867141","https://openalex.org/W3005814547","https://openalex.org/W3010754038","https://openalex.org/W3037270726"],"related_works":["https://openalex.org/W3133080890","https://openalex.org/W3164439292","https://openalex.org/W3154514970","https://openalex.org/W4366397796","https://openalex.org/W7116782261","https://openalex.org/W4411307718","https://openalex.org/W3173573500","https://openalex.org/W4285545495","https://openalex.org/W4311238866","https://openalex.org/W7219203513"],"abstract_inverted_index":{"The":[0,65,169,259],"article":[1],"highlights":[2],"the":[3,20,25,55,77,85,97,116,119,137,141,153,182,194,220,230,241,249,268,279],"problem":[4],"of":[5,7,19,27,32,42,48,54,57,68,76,82,84,88,99,103,109,121,128,143,152,155,171,177,196,217,233,243,248,251,262,270,281],"management":[6,70,275],"sustainable":[8,43,93],"entrepreneurship":[9,94],"adaptation":[10],"to":[11,139,161,208,239,273,277],"tax":[12,111],"changes":[13],"in":[14,30,60,113,159,181,219,236,254,264],"environmental":[15,28,58,89,104,110,123,131,144,157,179,197,213,222,244,252,265,285],"investment":[16,29,69,90,132,145,180,263],"and":[17,46,107,115,136,210],"substantiation":[18],"conceptual":[21],"basis":[22],"for":[23,92,284],"assessing":[24,240],"efficiency":[26,106,142,164,195,232,242],"terms":[31],"Ukraine\u2019s":[33],"integration":[34],"processes":[35],"into":[36],"European":[37],"community":[38],"that":[39,193],"involves":[40],"introduction":[41],"economic":[44],"development":[45],"mechanisms":[47],"\u201cgreen\u201d":[49],"economy.":[50],"Methods.":[51],"A":[52,150,215,246],"study":[53,151,247],"peculiarities":[56,154,250],"financing":[59,253],"Ukraine":[61,114,255],"has":[62,133,146,165,185,191,228,256],"been":[63,72,134,147,166,186,225,257,288],"conducted.":[64,258],"theoretical":[66],"bases":[67],"have":[71,224,287],"examined":[73],"by":[74,201],"means":[75,127,176],"following":[78],"methods:":[79],"semantic":[80],"analysis":[81,102],"interaction":[83],"basic":[86],"elements":[87],"process":[91],"development.":[95],"With":[96],"use":[98,280],"a":[100,126,175],"comparative":[101],"investment,":[105],"effectiveness":[108],"collection":[112],"EU":[117,183],"countries,":[118],"expedience":[120],"using":[122,172],"taxation":[124,158],"as":[125,174],"stimulating":[129,178],"domestic":[130,156,221],"substantiated":[135],"need":[138],"assess":[140],"defined.":[148],"Results.":[149],"order":[160],"establish":[162],"its":[163,234],"carried":[167],"out.":[168],"experience":[170],"taxes":[173,198],"countries":[184],"under":[187],"consideration.":[188],"This":[189],"research":[190],"shown":[192],"is":[199],"ensured":[200],"their":[202],"high":[203],"rates,":[204],"which":[205],"encourage":[206],"companies":[207],"innovate":[209],"make":[211],"appropriate":[212],"investments.":[214],"number":[216],"shortcomings":[218],"policy":[223],"identified.":[226],"It":[227],"proven":[229],"low":[231],"instruments,":[235],"particular,":[237],"related":[238],"investment.":[245],"current":[260],"tendencies":[261],"activities":[266],"with":[267],"identification":[269],"causal":[271],"relationships":[272],"substantiate":[274],"decisions":[276],"improve":[278],"financial":[282],"resources":[283],"purposes":[286],"highlighted.":[289]},"counts_by_year":[{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":8},{"year":2022,"cited_by_count":3},{"year":2021,"cited_by_count":10}],"updated_date":"2026-09-22T06:50:58.402377","created_date":"2021-03-01T00:00:00"}
