{"id":"https://openalex.org/W4283368528","doi":"https://doi.org/10.31107/2075-1990-2022-3-28-43","title":"Property Taxation: Transformational Changes in the Digital Era and Impact of the COVID-19 Pandemic","display_name":"Property Taxation: Transformational Changes in the Digital Era and Impact of the COVID-19 Pandemic","publication_year":2022,"publication_date":"2022-06-01","ids":{"openalex":"https://openalex.org/W4283368528","doi":"https://doi.org/10.31107/2075-1990-2022-3-28-43"},"language":"en","primary_location":{"id":"doi:10.31107/2075-1990-2022-3-28-43","doi":"https://doi.org/10.31107/2075-1990-2022-3-28-43","is_oa":true,"landing_page_url":"https://doi.org/10.31107/2075-1990-2022-3-28-43","pdf_url":"https://doi.org/10.31107/2075-1990-2022-3-28-43","source":{"id":"https://openalex.org/S4210215645","display_name":"Financial Journal","issn_l":"2075-1990","issn":["2075-1990","2658-5332"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","russia-white-list-2"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Financial Journal","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://doi.org/10.31107/2075-1990-2022-3-28-43","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5003509878","display_name":"\u0415\u043b\u0435\u043d\u0430 \u041d\u0438\u043a\u043e\u043b\u0430\u0435\u0432\u043d\u0430 \u0422\u0438\u043c\u0447\u0435\u043d\u043a\u043e","orcid":"https://orcid.org/0000-0002-4934-8329","observed_orcids":["https://orcid.org/0000-0002-4934-8329"]},"institutions":[{"id":"https://openalex.org/I172901346","display_name":"St Petersburg University","ror":"https://ror.org/023znxa73","country_code":"RU","type":"education","lineage":["https://openalex.org/I172901346"]}],"countries":["RU"],"is_corresponding":false,"raw_author_name":"Elena N. Timchenko","raw_affiliation_strings":["Postgraduate Student , Department of World Economy , St. Petersburg State University , St. Petersburg","\u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0439 \u0443\u043d\u0438\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442, \u0421\u0430\u043d\u043a\u0442-\u041f\u0435\u0442\u0435\u0440\u0431\u0443\u0440\u0433 191123, \u0420\u043e\u0441\u0441\u0438\u0439\u0441\u043a\u0430\u044f \u0424\u0435\u0434\u0435\u0440\u0430\u0446\u0438\u044f"],"raw_orcid":"https://orcid.org/0000-0002-4934-8329","affiliations":[{"raw_affiliation_string":"Postgraduate Student , Department of World Economy , St. Petersburg State University , St. Petersburg","institution_ids":["https://openalex.org/I172901346"]},{"raw_affiliation_string":"\u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0439 \u0443\u043d\u0438\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442, \u0421\u0430\u043d\u043a\u0442-\u041f\u0435\u0442\u0435\u0440\u0431\u0443\u0440\u0433 191123, \u0420\u043e\u0441\u0441\u0438\u0439\u0441\u043a\u0430\u044f \u0424\u0435\u0434\u0435\u0440\u0430\u0446\u0438\u044f","institution_ids":["https://openalex.org/I172901346"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5080602467","display_name":"Alexander I. Pogorletskiy","orcid":"https://orcid.org/0000-0003-4495-5557","observed_orcids":["https://orcid.org/0000-0003-4495-5557"]},"institutions":[{"id":"https://openalex.org/I172901346","display_name":"St Petersburg University","ror":"https://ror.org/023znxa73","country_code":"RU","type":"education","lineage":["https://openalex.org/I172901346"]}],"countries":["RU"],"is_corresponding":true,"raw_author_name":"Alexander I. Pogorletsky","raw_affiliation_strings":["Doctor of Economic Sciences , Professor, Department of World Economy , St. Petersburg State University , St. Petersburg","St. Petersburg State University, St. Petersburg 191123, Russian Fedetation"],"raw_orcid":"https://orcid.org/0000-0003-4495-5557","affiliations":[{"raw_affiliation_string":"Doctor of Economic Sciences , Professor, Department of World Economy , St. Petersburg State University , St. Petersburg","institution_ids":["https://openalex.org/I172901346"]},{"raw_affiliation_string":"St. Petersburg State University, St. Petersburg 191123, Russian Fedetation","institution_ids":["https://openalex.org/I172901346"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5080602467"],"corresponding_institution_ids":["https://openalex.org/I172901346"],"apc_list":null,"apc_paid":null,"fwci":0.5559,"has_fulltext":true,"cited_by_count":3,"citation_normalized_percentile":{"value":0.7410927,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":95},"biblio":{"volume":"14","issue":"3","first_page":"28","last_page":"43"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.7900000214576721,"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":0.7900000214576721,"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/T13475","display_name":"Digital Transformation in Law","score":0.10580000281333923,"subfield":{"id":"https://openalex.org/subfields/3308","display_name":"Law"},"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":0.0414000004529953,"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/property-tax","display_name":"property tax","score":0.9959999918937683},{"id":"https://openalex.org/keywords/digitalization","display_name":"digitalization","score":0.8970000147819519},{"id":"https://openalex.org/keywords/covid-19","display_name":"COVID-19 pandemic","score":0.8809999823570251},{"id":"https://openalex.org/keywords/virtual-property","display_name":"virtual property","score":0.7820000052452087},{"id":"https://openalex.org/keywords/digital-assets","display_name":"digital assets","score":0.9779999852180481},{"id":"https://openalex.org/keywords/overconsumption","display_name":"overconsumption","score":0.6809999942779541},{"id":"https://openalex.org/keywords/interstate-cooperation","display_name":"interstate cooperation","score":0.6819999814033508},{"id":"https://openalex.org/keywords/metaverse","display_name":"metaverse","score":0.9520000219345093},{"id":"https://openalex.org/keywords/wealth-tax","display_name":"wealth tax","score":0.7879999876022339},{"id":"https://openalex.org/keywords/virtual-real-estate","display_name":"virtual real estate","score":0.4090000092983246}],"concepts":[{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.6345974802970886},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.5107219219207764},{"id":"https://openalex.org/C189950617","wikidata":"https://www.wikidata.org/wiki/Q937228","display_name":"Property (philosophy)","level":2,"score":0.49291443824768066},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.450044721364975},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.44219186902046204},{"id":"https://openalex.org/C86511162","wikidata":"https://www.wikidata.org/wiki/Q8799101","display_name":"Property rights","level":2,"score":0.43115025758743286},{"id":"https://openalex.org/C557009689","wikidata":"https://www.wikidata.org/wiki/Q1513250","display_name":"International taxation","level":3,"score":0.4209868311882019},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.40871137380599976},{"id":"https://openalex.org/C74363100","wikidata":"https://www.wikidata.org/wiki/Q273005","display_name":"Economic system","level":1,"score":0.3417290151119232},{"id":"https://openalex.org/C190253527","wikidata":"https://www.wikidata.org/wiki/Q295354","display_name":"Law and economics","level":1,"score":0.3306237757205963},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.19359749555587769},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.1365637183189392},{"id":"https://openalex.org/C205649164","wikidata":"https://www.wikidata.org/wiki/Q1071","display_name":"Geography","level":0,"score":0.11895492672920227},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.0},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.31107/2075-1990-2022-3-28-43","doi":"https://doi.org/10.31107/2075-1990-2022-3-28-43","is_oa":true,"landing_page_url":"https://doi.org/10.31107/2075-1990-2022-3-28-43","pdf_url":"https://doi.org/10.31107/2075-1990-2022-3-28-43","source":{"id":"https://openalex.org/S4210215645","display_name":"Financial Journal","issn_l":"2075-1990","issn":["2075-1990","2658-5332"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","russia-white-list-2"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Financial Journal","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:fru:finjrn:220302:p:28-43","doi":null,"is_oa":false,"landing_page_url":"https://www.finjournal-nifi.ru/images/FILES/Journal/Archive/2022/3/statii/02_3_2022_v14.pdf","pdf_url":"https://www.finjournal-nifi.ru/images/FILES/Journal/Archive/2022/3/statii/02_3_2022_v14.pdf","source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:doaj.org/article:4e60ad97a8b848cba9940c633ed25b95","doi":null,"is_oa":false,"landing_page_url":"https://doaj.org/article/4e60ad97a8b848cba9940c633ed25b95","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","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":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"\u0424\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u0439 \u0436\u0443\u0440\u043d\u0430\u043b, Vol 14, Iss No. 3, Pp 28-43 (2022)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.31107/2075-1990-2022-3-28-43","doi":"https://doi.org/10.31107/2075-1990-2022-3-28-43","is_oa":true,"landing_page_url":"https://doi.org/10.31107/2075-1990-2022-3-28-43","pdf_url":"https://doi.org/10.31107/2075-1990-2022-3-28-43","source":{"id":"https://openalex.org/S4210215645","display_name":"Financial Journal","issn_l":"2075-1990","issn":["2075-1990","2658-5332"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","russia-white-list-2"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Financial 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/W4283368528.pdf","grobid_xml":"https://content.openalex.org/works/W4283368528.grobid-xml"},"referenced_works_count":8,"referenced_works":["https://openalex.org/W2954707555","https://openalex.org/W3093567678","https://openalex.org/W3112734528","https://openalex.org/W3130307641","https://openalex.org/W3140723416","https://openalex.org/W3150647582","https://openalex.org/W4206704173","https://openalex.org/W6945404660"],"related_works":["https://openalex.org/W3203610197","https://openalex.org/W7216606586","https://openalex.org/W4400848578","https://openalex.org/W4226053921","https://openalex.org/W3095994540","https://openalex.org/W7034445527","https://openalex.org/W4289229178","https://openalex.org/W6982921617","https://openalex.org/W7018655496","https://openalex.org/W7037073246"],"abstract_inverted_index":{"The":[0,39,63,98,115,133,153],"timeliness":[1],"of":[2,20,33,41,50,53,56,65,85,100,110,121,128,161,179,196,213,232,243,247,251,257],"this":[3],"research":[4,138,169],"is":[5,44,68,156],"determined":[6],"by":[7],"the":[8,14,18,25,31,42,48,51,66,74,83,91,108,119,125,129,159,180,182,187,191,203,211,218,230,241,244,248,252],"large-scale":[9],"changes":[10,35,94,189],"taking":[11,208],"place":[12],"in":[13,36,47,95,107,190,235],"world":[15],"economy":[16,193],"under":[17],"influence":[19],"digitalization,":[21,73],"which":[22,59,79],"accelerated":[23],"during":[24,82],"COVID-19":[26],"pandemic.":[27],"These":[28],"processes":[29],"affect":[30],"direction":[32],"transformational":[34],"property":[37,45,96,111,122,199,233],"taxation.":[38,97],"object":[40],"study":[43],"taxation":[46,112,123,200,234,246],"context":[49,109],"proliferation":[52],"various":[54],"forms":[55,256],"digital":[57],"assets,":[58],"are":[60,113,131],"virtual":[61,126,236,255],"property.":[62],"purpose":[64],"article":[67,134],"to":[69,76,124,198,220,228,239],"find":[70],"correlations":[71],"between":[72],"need":[75,219],"limit":[77,221],"overconsumption,":[78],"has":[80],"increased":[81],"pandemic":[84],"a":[86,177],"new":[87],"coronavirus":[88],"infection,":[89],"and":[90,104,145,147,150,168,205,217,238],"prospects":[92,116],"for":[93,117],"possibilities":[99],"state":[101,204],"tax":[102],"regulation":[103],"interstate":[105],"cooperation":[106],"considered.":[114],"expanding":[118],"effect":[120],"spaces":[127,237],"metauniverse":[130],"highlighted.":[132],"uses":[135],"general":[136],"scientific":[137],"methods":[139],"such":[140],"as":[141,171,173],"analysis,":[142],"synthesis,":[143],"generalization":[144],"analogy,":[146],"contains":[148],"historical":[149],"cross-country":[151],"comparison.":[152],"information":[154],"base":[155],"formed":[157],"on":[158],"basis":[160],"data":[162],"from":[163],"international":[164,206],"organizations,":[165],"consulting,":[166],"analytical":[167],"companies,":[170],"well":[172],"government":[174],"agencies.":[175],"As":[176],"result":[178],"research,":[181],"hypothesis":[183],"was":[184],"confirmed":[185],"that":[186],"current":[188],"global":[192],"require":[194],"transformation":[195],"approaches":[197],"both":[201],"at":[202],"levels,":[207],"into":[209],"account":[210],"expansion":[212],"modern":[214],"technology":[215],"capabilities":[216],"excessive":[222],"consumption.":[223],"Recommendations":[224],"have":[225],"been":[226],"formulated":[227],"expand":[229],"scope":[231],"increase":[240],"level":[242],"wealth":[245],"wealthiest":[249],"segments":[250],"population":[253],"possessing":[254],"ownership.":[258]},"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":2}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2022-06-25T00:00:00"}