{"id":"https://openalex.org/W4211069205","doi":"https://doi.org/10.46418/2079-8210_2021_4_11","title":"TAX OPTIMIZATION FEATURES OF KNOWLEDGE-INTENSIVE ORGANIZATIONS","display_name":"TAX OPTIMIZATION FEATURES OF KNOWLEDGE-INTENSIVE ORGANIZATIONS","publication_year":2021,"publication_date":"2021-01-01","ids":{"openalex":"https://openalex.org/W4211069205","doi":"https://doi.org/10.46418/2079-8210_2021_4_11"},"language":"ru","primary_location":{"id":"doi:10.46418/2079-8210_2021_4_11","doi":"https://doi.org/10.46418/2079-8210_2021_4_11","is_oa":false,"landing_page_url":"https://doi.org/10.46418/2079-8210_2021_4_11","pdf_url":null,"source":{"id":"https://openalex.org/S4210197750","display_name":"\u0412\u0435\u0441\u0442\u043d\u0438\u043a \u0421\u0430\u043d\u043a\u0442-\u041f\u0435\u0442\u0435\u0440\u0431\u0443\u0440\u0433\u0441\u043a\u043e\u0433\u043e \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0433\u043e \u0443\u043d\u0438\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442\u0430 \u0442\u0435\u0445\u043d\u043e\u043b\u043e\u0433\u0438\u0438 \u0438 \u0434\u0438\u0437\u0430\u0439\u043d\u0430 \u0421\u0435\u0440\u0438\u044f 3 \u042d\u043a\u043e\u043d\u043e\u043c\u0438\u0447\u0435\u0441\u043a\u0438\u0435 \u0433\u0443\u043c\u0430\u043d\u0438\u0442\u0430\u0440\u043d\u044b\u0435 \u0438 \u043e\u0431\u0449\u0435\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0435 \u043d\u0430\u0443\u043a\u0438","issn_l":"2079-8210","issn":["2079-8210"],"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":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"\u0412\u0435\u0441\u0442\u043d\u0438\u043a \u0421\u0430\u043d\u043a\u0442-\u041f\u0435\u0442\u0435\u0440\u0431\u0443\u0440\u0433\u0441\u043a\u043e\u0433\u043e \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0433\u043e \u0443\u043d\u0438\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442\u0430 \u0442\u0435\u0445\u043d\u043e\u043b\u043e\u0433\u0438\u0438 \u0438 \u0434\u0438\u0437\u0430\u0439\u043d\u0430. \u0421\u0435\u0440\u0438\u044f 3: \u042d\u043a\u043e\u043d\u043e\u043c\u0438\u0447\u0435\u0441\u043a\u0438\u0435, \u0433\u0443\u043c\u0430\u043d\u0438\u0442\u0430\u0440\u043d\u044b\u0435 \u0438 \u043e\u0431\u0449\u0435\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0435 \u043d\u0430\u0443\u043a\u0438","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"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/A5113114290","display_name":"Natalia Alexandrovna Ivanova","orcid":"https://orcid.org/0000-0003-4460-356X","observed_orcids":["https://orcid.org/0000-0003-4460-356X"]},"institutions":[{"id":"https://openalex.org/I130523015","display_name":"Saint Petersburg State University of Aerospace and Instrumentation","ror":"https://ror.org/02rsxaa93","country_code":"RU","type":"education","lineage":["https://openalex.org/I130523015"]}],"countries":["RU"],"is_corresponding":false,"raw_author_name":"N. A. Ivanova","raw_affiliation_strings":["Saint Petersburg State University of Aerospace Instrumentation"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Saint Petersburg State University of Aerospace Instrumentation","institution_ids":["https://openalex.org/I130523015"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5000722349","display_name":"Vera Alexandrovna Varfolomeeva","orcid":"https://orcid.org/0000-0001-5597-2729","observed_orcids":["https://orcid.org/0000-0001-5597-2729"]},"institutions":[{"id":"https://openalex.org/I130523015","display_name":"Saint Petersburg State University of Aerospace and Instrumentation","ror":"https://ror.org/02rsxaa93","country_code":"RU","type":"education","lineage":["https://openalex.org/I130523015"]}],"countries":["RU"],"is_corresponding":false,"raw_author_name":"V. A. Varfolomeeva","raw_affiliation_strings":["Saint Petersburg State University of Aerospace Instrumentation"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Saint Petersburg State University of Aerospace Instrumentation","institution_ids":["https://openalex.org/I130523015"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I130523015"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":1,"citation_normalized_percentile":{"value":0.34091797,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":93,"max":96},"biblio":{"volume":null,"issue":"4","first_page":"65","last_page":"70"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9932000041007996,"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"}},"topics":[{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9932000041007996,"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"}},{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.0026000000070780516,"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"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.0019000000320374966,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/tax-optimization","display_name":"tax optimization","score":0.9990000128746033},{"id":"https://openalex.org/keywords/knowledge-intensive-organizations","display_name":"knowledge-intensive organizations","score":0.9660000205039978},{"id":"https://openalex.org/keywords/tax-planning","display_name":"tax planning","score":0.8009999990463257},{"id":"https://openalex.org/keywords/corporate-taxation","display_name":"corporate taxation","score":0.5659999847412109}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4905206561088562},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.37402474880218506},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.35091543197631836}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.46418/2079-8210_2021_4_11","doi":"https://doi.org/10.46418/2079-8210_2021_4_11","is_oa":false,"landing_page_url":"https://doi.org/10.46418/2079-8210_2021_4_11","pdf_url":null,"source":{"id":"https://openalex.org/S4210197750","display_name":"\u0412\u0435\u0441\u0442\u043d\u0438\u043a \u0421\u0430\u043d\u043a\u0442-\u041f\u0435\u0442\u0435\u0440\u0431\u0443\u0440\u0433\u0441\u043a\u043e\u0433\u043e \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0433\u043e \u0443\u043d\u0438\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442\u0430 \u0442\u0435\u0445\u043d\u043e\u043b\u043e\u0433\u0438\u0438 \u0438 \u0434\u0438\u0437\u0430\u0439\u043d\u0430 \u0421\u0435\u0440\u0438\u044f 3 \u042d\u043a\u043e\u043d\u043e\u043c\u0438\u0447\u0435\u0441\u043a\u0438\u0435 \u0433\u0443\u043c\u0430\u043d\u0438\u0442\u0430\u0440\u043d\u044b\u0435 \u0438 \u043e\u0431\u0449\u0435\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0435 \u043d\u0430\u0443\u043a\u0438","issn_l":"2079-8210","issn":["2079-8210"],"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":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"\u0412\u0435\u0441\u0442\u043d\u0438\u043a \u0421\u0430\u043d\u043a\u0442-\u041f\u0435\u0442\u0435\u0440\u0431\u0443\u0440\u0433\u0441\u043a\u043e\u0433\u043e \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0433\u043e \u0443\u043d\u0438\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442\u0430 \u0442\u0435\u0445\u043d\u043e\u043b\u043e\u0433\u0438\u0438 \u0438 \u0434\u0438\u0437\u0430\u0439\u043d\u0430. \u0421\u0435\u0440\u0438\u044f 3: \u042d\u043a\u043e\u043d\u043e\u043c\u0438\u0447\u0435\u0441\u043a\u0438\u0435, \u0433\u0443\u043c\u0430\u043d\u0438\u0442\u0430\u0440\u043d\u044b\u0435 \u0438 \u043e\u0431\u0449\u0435\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0435 \u043d\u0430\u0443\u043a\u0438","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"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/W2899084033","https://openalex.org/W2748952813","https://openalex.org/W2390279801","https://openalex.org/W2358668433","https://openalex.org/W2376932109","https://openalex.org/W2001405890","https://openalex.org/W2382290278","https://openalex.org/W2350741829","https://openalex.org/W2130043461","https://openalex.org/W2530322880"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":1}],"updated_date":"2026-09-22T06:50:58.402377","created_date":"2025-10-10T00:00:00"}
