{"id":"https://openalex.org/W357536679","doi":null,"title":"Reglas para la condonaci\u00f3n total o parcial de cr\u00e9ditos fiscales federales","display_name":"Reglas para la condonaci\u00f3n total o parcial de cr\u00e9ditos fiscales federales","publication_year":2007,"publication_date":"2007-01-01","ids":{"openalex":"https://openalex.org/W357536679","mag":"357536679"},"language":"es","primary_location":{"id":"mag:357536679","doi":null,"is_oa":false,"landing_page_url":"https://biblat.unam.mx/es/revista/indetec-federalismo-hacendario/articulo/reglas-para-la-condonacion-total-o-parcial-de-creditos-fiscales-federales","pdf_url":null,"source":{"id":"https://openalex.org/S4306513099","display_name":"INDETEC federalismo hacendario","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":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"INDETEC federalismo hacendario","raw_type":null},"volume":null,"type":"article","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/A5002171244","display_name":"S\u00e1nchez Zaragoza","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"S\u00e1nchez Zaragoza","raw_affiliation_strings":["Instituto para el Desarrollo T\u00e9cnico de las Haciendas P\u00fablicas, , Guadalajara, Jalisco, M\u00e9xico"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Instituto para el Desarrollo T\u00e9cnico de las Haciendas P\u00fablicas, , Guadalajara, Jalisco, M\u00e9xico","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5110496388","display_name":"Lu\u00eds Alberto","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Lu\u00eds Alberto","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":0.06220824,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":"150","first_page":"99","last_page":"105"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.5077999830245972,"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":0.5077999830245972,"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/T11461","display_name":"Local Government Finance and Decentralization","score":0.2856000065803528,"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/T14030","display_name":"Taxation and Legal Issues","score":0.06120000034570694,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/federal-tax-credits","display_name":"federal tax credits","score":0.8399999737739563}],"concepts":[{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.3300175070762634},{"id":"https://openalex.org/C142362112","wikidata":"https://www.wikidata.org/wiki/Q735","display_name":"Art","level":0,"score":0.07563969492912292}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:357536679","doi":null,"is_oa":false,"landing_page_url":"https://biblat.unam.mx/es/revista/indetec-federalismo-hacendario/articulo/reglas-para-la-condonacion-total-o-parcial-de-creditos-fiscales-federales","pdf_url":null,"source":{"id":"https://openalex.org/S4306513099","display_name":"INDETEC federalismo hacendario","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":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"INDETEC federalismo hacendario","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.6601999998092651,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W62042094","https://openalex.org/W1559370921","https://openalex.org/W2185379801","https://openalex.org/W2764286280","https://openalex.org/W110631422","https://openalex.org/W2182980455","https://openalex.org/W3092613322","https://openalex.org/W2605719333","https://openalex.org/W3158041657","https://openalex.org/W60347917"],"abstract_inverted_index":null,"counts_by_year":[],"updated_date":"2025-10-10T17:16:08.811792","created_date":"2016-06-24T00:00:00"}
