{"id":"https://openalex.org/W3206152875","doi":"https://doi.org/10.21272/mmi.2021.3-06","title":"Digital innovations in taxation: bibliometric analysis","display_name":"Digital innovations in taxation: bibliometric analysis","publication_year":2021,"publication_date":"2021-01-01","ids":{"openalex":"https://openalex.org/W3206152875","doi":"https://doi.org/10.21272/mmi.2021.3-06","mag":"3206152875"},"language":"en","primary_location":{"id":"doi:10.21272/mmi.2021.3-06","doi":"https://doi.org/10.21272/mmi.2021.3-06","is_oa":true,"landing_page_url":"https://doi.org/10.21272/mmi.2021.3-06","pdf_url":"https://armgpublishing.com/wp-content/uploads/mmi/volume-12-issue-3/A523-2021-06_Lagodienko et al_0.pdf","source":{"id":"https://openalex.org/S4210204559","display_name":"Marketing and Management of Innovations","issn_l":"2218-4511","issn":["2218-4511","2227-6718"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","erih-plus","norway-1","poland-20","russia-white-list-2"],"host_organization":"https://openalex.org/P4310322434","host_organization_name":"Sumy State University","host_organization_lineage":["https://openalex.org/P4310322434"],"host_organization_lineage_names":["Sumy State University"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Marketing and Management of Innovations","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://armgpublishing.com/wp-content/uploads/mmi/volume-12-issue-3/A523-2021-06_Lagodienko et al_0.pdf","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5108812306","display_name":"Nataliia Lagodiienko","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210140711","display_name":"Mykolayiv National Agrarian University","ror":"https://ror.org/03zjvmt75","country_code":"UA","type":"education","lineage":["https://openalex.org/I4210140711"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"Nataliia Lagodiienko","raw_affiliation_strings":["Mykolayiv National Agrarian University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Mykolayiv National Agrarian University","institution_ids":["https://openalex.org/I4210140711"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5058722787","display_name":"\u042f\u043a\u0443\u0448\u043a\u043e \u0406\u043d\u043d\u0430 \u0412\u0430\u043b\u0435\u0440\u0456\u0457\u0432\u043d\u0430","orcid":"https://orcid.org/0000-0003-1161-7383","observed_orcids":["https://orcid.org/0000-0003-1161-7383","https://orcid.org/0009-0005-2576-9478"]},"institutions":[{"id":"https://openalex.org/I189238007","display_name":"Taras Shevchenko National University of Kyiv","ror":"https://ror.org/02aaqv166","country_code":"UA","type":"education","lineage":["https://openalex.org/I189238007"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"Inna Yakushko","raw_affiliation_strings":["Taras Shevchenko National University of Kyiv"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Taras Shevchenko National University of Kyiv","institution_ids":["https://openalex.org/I189238007"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":3.025,"has_fulltext":true,"cited_by_count":14,"citation_normalized_percentile":{"value":0.92315114,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":93,"max":98},"biblio":{"volume":"5","issue":"3","first_page":"66","last_page":"77"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13475","display_name":"Digital Transformation in Law","score":0.3928000032901764,"subfield":{"id":"https://openalex.org/subfields/2000","display_name":"General Economics, Econometrics and 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/T13475","display_name":"Digital Transformation in Law","score":0.3928000032901764,"subfield":{"id":"https://openalex.org/subfields/2000","display_name":"General Economics, Econometrics and 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/T12958","display_name":"Digital Economy and Transformation","score":0.15000000596046448,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"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/T13346","display_name":"Digital Transformation in Financial Services","score":0.1477999985218048,"subfield":{"id":"https://openalex.org/subfields/2000","display_name":"General Economics, Econometrics and 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"}}],"keywords":[{"id":"https://openalex.org/keywords/taxation","display_name":"taxation","score":0.843999981880188},{"id":"https://openalex.org/keywords/digital-technologies-in-taxation","display_name":"digital technologies in taxation","score":0.5899999737739563},{"id":"https://openalex.org/keywords/tax-reform","display_name":"tax reform","score":0.9079999923706055},{"id":"https://openalex.org/keywords/international-trade","display_name":"international trade","score":0.8209999799728394},{"id":"https://openalex.org/keywords/digital-economy","display_name":"digital economy","score":0.5},{"id":"https://openalex.org/keywords/research-trends","display_name":"research trends","score":0.5860000252723694}],"concepts":[{"id":"https://openalex.org/C158154518","wikidata":"https://www.wikidata.org/wiki/Q7310970","display_name":"Relevance (law)","level":2,"score":0.7291419506072998},{"id":"https://openalex.org/C83867959","wikidata":"https://www.wikidata.org/wiki/Q371467","display_name":"Scopus","level":3,"score":0.6801964640617371},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.5159571766853333},{"id":"https://openalex.org/C2522767166","wikidata":"https://www.wikidata.org/wiki/Q2374463","display_name":"Data science","level":1,"score":0.450736403465271},{"id":"https://openalex.org/C539667460","wikidata":"https://www.wikidata.org/wiki/Q2414942","display_name":"Management science","level":1,"score":0.43473008275032043},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.38366609811782837},{"id":"https://openalex.org/C148383697","wikidata":"https://www.wikidata.org/wiki/Q1781695","display_name":"Regional science","level":1,"score":0.34942305088043213},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.19612190127372742},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.1558225452899933},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.14408263564109802},{"id":"https://openalex.org/C2779473830","wikidata":"https://www.wikidata.org/wiki/Q1540899","display_name":"MEDLINE","level":2,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.21272/mmi.2021.3-06","doi":"https://doi.org/10.21272/mmi.2021.3-06","is_oa":true,"landing_page_url":"https://doi.org/10.21272/mmi.2021.3-06","pdf_url":"https://armgpublishing.com/wp-content/uploads/mmi/volume-12-issue-3/A523-2021-06_Lagodienko et al_0.pdf","source":{"id":"https://openalex.org/S4210204559","display_name":"Marketing and Management of Innovations","issn_l":"2218-4511","issn":["2218-4511","2227-6718"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","erih-plus","norway-1","poland-20","russia-white-list-2"],"host_organization":"https://openalex.org/P4310322434","host_organization_name":"Sumy State University","host_organization_lineage":["https://openalex.org/P4310322434"],"host_organization_lineage_names":["Sumy State University"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Marketing and Management of Innovations","raw_type":"journal-article"},{"id":"pmh:oai:essuir.sumdu.edu.ua:123456789/85540","doi":null,"is_oa":true,"landing_page_url":"https://essuir.sumdu.edu.ua/handle/123456789/85540","pdf_url":null,"source":{"id":"https://openalex.org/S4306400377","display_name":"Electronic Sumy State University Institutional Repository (Sumy State University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I25822123","host_organization_name":"Sumy State University","host_organization_lineage":["https://openalex.org/I25822123"],"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":null,"raw_type":"Article"}],"best_oa_location":{"id":"doi:10.21272/mmi.2021.3-06","doi":"https://doi.org/10.21272/mmi.2021.3-06","is_oa":true,"landing_page_url":"https://doi.org/10.21272/mmi.2021.3-06","pdf_url":"https://armgpublishing.com/wp-content/uploads/mmi/volume-12-issue-3/A523-2021-06_Lagodienko et al_0.pdf","source":{"id":"https://openalex.org/S4210204559","display_name":"Marketing and Management of Innovations","issn_l":"2218-4511","issn":["2218-4511","2227-6718"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","erih-plus","norway-1","poland-20","russia-white-list-2"],"host_organization":"https://openalex.org/P4310322434","host_organization_name":"Sumy State University","host_organization_lineage":["https://openalex.org/P4310322434"],"host_organization_lineage_names":["Sumy State University"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Marketing and Management of Innovations","raw_type":"journal-article"},"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"score":0.5099999904632568,"id":"https://metadata.un.org/sdg/17","display_name":"Partnerships for the goals"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3206152875.pdf","grobid_xml":"https://content.openalex.org/works/W3206152875.grobid-xml"},"referenced_works_count":39,"referenced_works":["https://openalex.org/W68401848","https://openalex.org/W404678381","https://openalex.org/W1521328961","https://openalex.org/W1534888793","https://openalex.org/W1564151460","https://openalex.org/W1985579478","https://openalex.org/W2260047832","https://openalex.org/W2598549132","https://openalex.org/W2606118897","https://openalex.org/W2691877276","https://openalex.org/W2727168664","https://openalex.org/W2775611145","https://openalex.org/W2808502596","https://openalex.org/W2844415866","https://openalex.org/W2883015143","https://openalex.org/W2884669069","https://openalex.org/W2896036800","https://openalex.org/W2912380532","https://openalex.org/W2946191707","https://openalex.org/W2954716938","https://openalex.org/W2982386753","https://openalex.org/W2984093061","https://openalex.org/W2988456860","https://openalex.org/W2989148534","https://openalex.org/W3013690598","https://openalex.org/W3016304840","https://openalex.org/W3029560441","https://openalex.org/W3033228936","https://openalex.org/W3036373865","https://openalex.org/W3042637456","https://openalex.org/W3062483484","https://openalex.org/W3092138204","https://openalex.org/W3092601809","https://openalex.org/W3097763453","https://openalex.org/W3112876326","https://openalex.org/W3149266729","https://openalex.org/W3153406770","https://openalex.org/W4292366152","https://openalex.org/W6631521747"],"related_works":["https://openalex.org/W7140258004","https://openalex.org/W4416219236","https://openalex.org/W7117450543","https://openalex.org/W7162861994","https://openalex.org/W7221234482","https://openalex.org/W4417337480","https://openalex.org/W7221186041","https://openalex.org/W7131862018","https://openalex.org/W6892736749","https://openalex.org/W4200478394"],"abstract_inverted_index":{"Active":[0],"development":[1,28,119,376],"of":[2,11,14,17,29,34,52,73,76,81,91,100,103,109,120,125,139,148,164,179,184,190,228,231,234,260,269,273,311,317,319,331,333,349,372,377,389,395],"digitalization":[3,82,108,134,237,264,318],"processes":[4,21],"worldwide":[5],"is":[6,42,94,152,275,297],"changing":[7],"the":[8,12,27,43,50,58,71,79,92,101,107,117,132,137,146,162,173,185,188,196,202,223,229,232,250,271,290,300,308,315,320,329,334,346,360,370,375,381,393],"usual":[9],"mode":[10],"operation":[13],"all":[15],"areas":[16,310],"human":[18],"activity.":[19],"These":[20],"have":[22,355],"a":[23,97,213,239,257,356],"special":[24],"impact":[25],"on":[26],"economic":[30,39],"systems.":[31],"The":[32,89,123,181,207,226,280],"introduction":[33,394],"new":[35,155,169],"information":[36,197],"technologies":[37,60,171],"in":[38,65,86,106,116,142,157,167,263,286,339,359,380],"relations":[40],"today":[41],"norm":[44],"and":[45,83,112,128,176,192,236,293],"objectively":[46],"necessary":[47],"to":[48,56,95,130,153,160,199,306,328,397],"ensure":[49],"competitiveness":[51],"national":[53],"economies.":[54],"Up":[55],"date,":[57],"outlined":[59],"play":[61],"an":[62,266],"essential":[63],"role":[64],"reforming":[66,390],"tax":[67,110,321,391],"systems,":[68,392],"which":[69,274,314,345,368,385],"determines":[70],"relevance":[72,230],"this":[74,87,121,143,150,158],"sphere":[75],"research":[77,104,156,262,342],"considering":[78],"potential":[80],"its":[84],"application":[85],"area.":[88,144],"purpose":[90],"article":[93],"conduct":[96,154,200],"bibliographic":[98,191],"analysis":[99,227,272],"state":[102],"papers":[105,141],"systems":[111],"establish":[113],"current":[114,165],"trends":[115,166],"scientific":[118,126,140,241,261,287],"system.":[122],"systematization":[124],"sources":[127],"approaches":[129],"solving":[131,149],"taxation":[133,338,347],"problem":[135],"showed":[136],"lack":[138],"Accordingly,":[145],"urgency":[147],"situation":[151],"area":[159],"deepen":[161],"understanding":[163],"introducing":[168],"innovative":[170],"from":[172],"theoretical,":[174],"methodological,":[175],"practical":[177],"points":[178],"view.":[180],"methodical":[182],"toolkit":[183],"study":[186,209,233,330,369],"was":[187,205,210,243,246],"methods":[189],"comparative":[193],"analysis.":[194],"As":[195],"base":[198],"research,":[201,312],"Scopus":[203],"database":[204],"used.":[206],"empirical":[208],"conducted":[211],"using":[212,222],"bibliometric":[214],"approach":[215],"known":[216],"as":[217,238,265],"\u00abthe":[218],"common":[219],"words":[220,291],"analysis\u00bb":[221],"VOSviewer":[224],"software.":[225],"taxes":[235],"separate":[240],"category":[242],"conducted.":[244],"It":[245,302],"determined":[247],"that":[248,352],"for":[249],"last":[251],"five":[252],"years,":[253],"there":[254],"had":[255],"been":[256],"significant":[258],"growth":[259],"objective":[267],"process":[268],"reality,":[270],"studied":[276,324],"within":[277,299,313,344],"various":[278],"sciences.":[279],"categorial":[281],"relationship":[282],"between":[283],"keywords":[284],"found":[285],"papers,":[288,343,384],"where":[289,362],"\u00abtaxes\u00bb":[292],"\u00abdigitalization\u00bb":[294],"are":[295,365],"met,":[296],"analysed":[298],"article.":[301],"made":[303],"it":[304],"possible":[305],"identify":[307],"following":[309],"issues":[316,348,371,388],"system":[322],"were":[323],"individually:":[325],"works":[326],"related":[327],"peculiarities":[332],"international":[335],"trade":[336],"development,":[337],"online":[340],"trade;":[341],"business":[350],"entities":[351],"do":[353],"not":[354],"physical":[357],"location":[358],"countries":[361],"they":[363],"operate":[364],"studied;":[366],"articles,":[367],"enterprise":[373,378],"management,":[374],"management":[379],"digital":[382],"age;":[383],"analyse":[386],"`the":[387],"innovations":[396],"improve":[398],"their":[399],"functioning.":[400]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":4},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":4},{"year":2022,"cited_by_count":2}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2021-10-25T00:00:00"}
