{"id":"https://openalex.org/W3204722345","doi":"https://doi.org/10.32836/2308-6971/2021.1.9","title":"HUNGARY AND CHINA: CHALLENGES AND RISKS FACING THE TAX AND CUSTOMS AUTHORITY","display_name":"HUNGARY AND CHINA: CHALLENGES AND RISKS FACING THE TAX AND CUSTOMS AUTHORITY","publication_year":2021,"publication_date":"2021-01-01","ids":{"openalex":"https://openalex.org/W3204722345","doi":"https://doi.org/10.32836/2308-6971/2021.1.9","mag":"3204722345"},"language":"en","primary_location":{"id":"doi:10.32836/2308-6971/2021.1.9","doi":"https://doi.org/10.32836/2308-6971/2021.1.9","is_oa":true,"landing_page_url":"https://doi.org/10.32836/2308-6971/2021.1.9","pdf_url":"https://doi.org/10.32836/2308-6971/2021.1.9","source":{"id":"https://openalex.org/S4210168848","display_name":"Customs Scientific Journal","issn_l":"2308-6971","issn":["2308-6971","2518-1599"],"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":"Customs Scientific Journal","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://doi.org/10.32836/2308-6971/2021.1.9","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":null,"display_name":"Andrea SZAB\u00d3","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I1331168281","display_name":"Ludovika University of Public Service","ror":"https://ror.org/040yeqy86","country_code":"HU","type":"education","lineage":["https://openalex.org/I1331168281"]},{"id":"https://openalex.org/I4210109825","display_name":"Belastingdienst","ror":"https://ror.org/01qh5w602","country_code":"NL","type":"government","lineage":["https://openalex.org/I1314811817","https://openalex.org/I4210109825","https://openalex.org/I4210140876"]}],"countries":["HU","NL"],"is_corresponding":false,"raw_author_name":"Andrea SZAB\u00d3","raw_affiliation_strings":["Associate","Head of Customs and Finance Guard Department of the Faculty of Law Enforcement University of Public Service ,","Department of the Faculty of Law Enforcement University of Public Service,","Director General for Customs National Tax and Customs Administration,","National Tax and Customs Administration of Hungary, Central Hungarian Crime Directorate,","Postgraduate Student"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Associate","institution_ids":[]},{"raw_affiliation_string":"Head of Customs and Finance Guard Department of the Faculty of Law Enforcement University of Public Service ,","institution_ids":[]},{"raw_affiliation_string":"Department of the Faculty of Law Enforcement University of Public Service,","institution_ids":["https://openalex.org/I1331168281"]},{"raw_affiliation_string":"Director General for Customs National Tax and Customs Administration,","institution_ids":["https://openalex.org/I4210109825"]},{"raw_affiliation_string":"National Tax and Customs Administration of Hungary, Central Hungarian Crime Directorate,","institution_ids":[]},{"raw_affiliation_string":"Postgraduate Student","institution_ids":[]}]},{"author_position":"middle","author":{"id":null,"display_name":"D\u00e1vid TAK\u00c1CS","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I1331168281","display_name":"Ludovika University of Public Service","ror":"https://ror.org/040yeqy86","country_code":"HU","type":"education","lineage":["https://openalex.org/I1331168281"]},{"id":"https://openalex.org/I4210109825","display_name":"Belastingdienst","ror":"https://ror.org/01qh5w602","country_code":"NL","type":"government","lineage":["https://openalex.org/I1314811817","https://openalex.org/I4210109825","https://openalex.org/I4210140876"]}],"countries":["HU","NL"],"is_corresponding":false,"raw_author_name":"D\u00e1vid TAK\u00c1CS","raw_affiliation_strings":["National Tax and Customs Administration of Hungary, Central Hungarian Crime Directorate,","Postgraduate","Department of the Faculty of Law Enforcement University of Public Service,","Director General for Customs National Tax and Customs Administration,","Postgraduate Student"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"National Tax and Customs Administration of Hungary, Central Hungarian Crime Directorate,","institution_ids":[]},{"raw_affiliation_string":"Postgraduate","institution_ids":[]},{"raw_affiliation_string":"Department of the Faculty of Law Enforcement University of Public Service,","institution_ids":["https://openalex.org/I1331168281"]},{"raw_affiliation_string":"Director General for Customs National Tax and Customs Administration,","institution_ids":["https://openalex.org/I4210109825"]},{"raw_affiliation_string":"Postgraduate Student","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5090277054","display_name":"Krist\u00f3f P\u00e9ter Bakai","orcid":"https://orcid.org/0000-0002-1809-5533","observed_orcids":["https://orcid.org/0000-0002-1809-5533"]},"institutions":[{"id":"https://openalex.org/I1331168281","display_name":"Ludovika University of Public Service","ror":"https://ror.org/040yeqy86","country_code":"HU","type":"education","lineage":["https://openalex.org/I1331168281"]},{"id":"https://openalex.org/I4210109825","display_name":"Belastingdienst","ror":"https://ror.org/01qh5w602","country_code":"NL","type":"government","lineage":["https://openalex.org/I1314811817","https://openalex.org/I4210109825","https://openalex.org/I4210140876"]}],"countries":["HU","NL"],"is_corresponding":false,"raw_author_name":"Krist\u00f3f P\u00e9ter BAKAI","raw_affiliation_strings":["Department of the Faculty of Law Enforcement University of Public Service,","Director General for Customs National Tax and Customs Administration,","National Tax and Customs Administration of Hungary, Central Hungarian Crime Directorate,","Postgraduate Student"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of the Faculty of Law Enforcement University of Public Service,","institution_ids":["https://openalex.org/I1331168281"]},{"raw_affiliation_string":"Director General for Customs National Tax and Customs Administration,","institution_ids":["https://openalex.org/I4210109825"]},{"raw_affiliation_string":"National Tax and Customs Administration of Hungary, Central Hungarian Crime Directorate,","institution_ids":[]},{"raw_affiliation_string":"Postgraduate Student","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":2.8758,"has_fulltext":true,"cited_by_count":5,"citation_normalized_percentile":{"value":0.91337002,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":95},"biblio":{"volume":null,"issue":"1","first_page":"65","last_page":"76"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14133","display_name":"Border Security and International Relations","score":0.7670999765396118,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T14133","display_name":"Border Security and International Relations","score":0.7670999765396118,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14008","display_name":"Balkan and Eastern European Studies","score":0.06830000132322311,"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/T14349","display_name":"Global Political and Economic Relations","score":0.04230000078678131,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/customs-cooperation","display_name":"customs cooperation","score":0.656000018119812},{"id":"https://openalex.org/keywords/tax-administration","display_name":"tax administration","score":0.47999998927116394},{"id":"https://openalex.org/keywords/bilateral-trade","display_name":"bilateral trade","score":0.42100000381469727},{"id":"https://openalex.org/keywords/regulatory-challenges","display_name":"regulatory challenges","score":0.35100001096725464}],"concepts":[{"id":"https://openalex.org/C191935318","wikidata":"https://www.wikidata.org/wiki/Q148","display_name":"China","level":2,"score":0.7499632239341736},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6178038120269775},{"id":"https://openalex.org/C155202549","wikidata":"https://www.wikidata.org/wiki/Q178803","display_name":"International trade","level":1,"score":0.4688454866409302},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.2734212875366211},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.16359463334083557}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.32836/2308-6971/2021.1.9","doi":"https://doi.org/10.32836/2308-6971/2021.1.9","is_oa":true,"landing_page_url":"https://doi.org/10.32836/2308-6971/2021.1.9","pdf_url":"https://doi.org/10.32836/2308-6971/2021.1.9","source":{"id":"https://openalex.org/S4210168848","display_name":"Customs Scientific Journal","issn_l":"2308-6971","issn":["2308-6971","2518-1599"],"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":"Customs Scientific Journal","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.32836/2308-6971/2021.1.9","doi":"https://doi.org/10.32836/2308-6971/2021.1.9","is_oa":true,"landing_page_url":"https://doi.org/10.32836/2308-6971/2021.1.9","pdf_url":"https://doi.org/10.32836/2308-6971/2021.1.9","source":{"id":"https://openalex.org/S4210168848","display_name":"Customs Scientific Journal","issn_l":"2308-6971","issn":["2308-6971","2518-1599"],"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":"Customs Scientific Journal","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3204722345.pdf","grobid_xml":"https://content.openalex.org/works/W3204722345.grobid-xml"},"referenced_works_count":1,"referenced_works":["https://openalex.org/W2075340185"],"related_works":["https://openalex.org/W3047075445","https://openalex.org/W3012287129","https://openalex.org/W2587443649","https://openalex.org/W4243879186","https://openalex.org/W4409231012","https://openalex.org/W7124978286","https://openalex.org/W2258410557","https://openalex.org/W2795108447","https://openalex.org/W2608119899","https://openalex.org/W2266198533"],"abstract_inverted_index":null,"counts_by_year":[{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2021-10-11T00:00:00"}
