{"id":"https://openalex.org/W38944625","doi":null,"title":"Modalidades en la presentaci\u00f3n de la declaraci\u00f3n anual del ejercicio 2002","display_name":"Modalidades en la presentaci\u00f3n de la declaraci\u00f3n anual del ejercicio 2002","publication_year":2003,"publication_date":"2003-01-01","ids":{"openalex":"https://openalex.org/W38944625","mag":"38944625"},"language":"es","primary_location":{"id":"mag:38944625","doi":null,"is_oa":false,"landing_page_url":"https://biblat.unam.mx/es/revista/indetec-federalismo-hacendario/articulo/modalidades-en-la-presentacion-de-la-declaracion-anual-del-ejercicio-2002","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":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5019662484","display_name":"Lu\u00eds Alberto","orcid":"https://orcid.org/0000-0002-4195-4455","observed_orcids":["https://orcid.org/0000-0002-4195-4455"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Lu\u00eds Alberto","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0002-4195-4455","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":0.00860862,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":"133","first_page":"58","last_page":"68"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.3257000148296356,"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/T11257","display_name":"Taxation and Compliance Studies","score":0.3257000148296356,"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/T13042","display_name":"Economic and Fiscal Studies","score":0.3118000030517578,"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/T14030","display_name":"Taxation and Legal Issues","score":0.25760000944137573,"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/annual-tax-return-filing","display_name":"annual tax return filing","score":0.7020000219345093},{"id":"https://openalex.org/keywords/federal-tax-administration","display_name":"federal tax administration","score":0.6389999985694885},{"id":"https://openalex.org/keywords/tax-compliance","display_name":"tax compliance","score":0.38999998569488525}],"concepts":[{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.3464318513870239},{"id":"https://openalex.org/C142362112","wikidata":"https://www.wikidata.org/wiki/Q735","display_name":"Art","level":0,"score":0.33664917945861816}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:38944625","doi":null,"is_oa":false,"landing_page_url":"https://biblat.unam.mx/es/revista/indetec-federalismo-hacendario/articulo/modalidades-en-la-presentacion-de-la-declaracion-anual-del-ejercicio-2002","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":[],"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/W6986266598","https://openalex.org/W2736431162","https://openalex.org/W1585320577","https://openalex.org/W596069967","https://openalex.org/W92142363","https://openalex.org/W7112436447","https://openalex.org/W2467882575","https://openalex.org/W7095137996","https://openalex.org/W7059401724","https://openalex.org/W31573604"],"abstract_inverted_index":null,"counts_by_year":[],"updated_date":"2026-08-08T07:41:36.138363","created_date":"2016-06-24T00:00:00"}