{"id":"https://openalex.org/W4317838232","doi":"https://doi.org/10.33920/sel-11-2301-05","title":"Justification of the choice of the taxation system Subjects of entrepreneurial activity","display_name":"Justification of the choice of the taxation system Subjects of entrepreneurial activity","publication_year":2023,"publication_date":"2023-01-23","ids":{"openalex":"https://openalex.org/W4317838232","doi":"https://doi.org/10.33920/sel-11-2301-05"},"language":"en","primary_location":{"id":"doi:10.33920/sel-11-2301-05","doi":"https://doi.org/10.33920/sel-11-2301-05","is_oa":false,"landing_page_url":"http://dx.doi.org/10.33920/sel-11-2301-05","pdf_url":null,"source":{"id":"https://openalex.org/S4210225188","display_name":"Buhuchet v sel skom hozjajstve (Accounting in Agriculture)","issn_l":"2075-0250","issn":["2075-0250","2687-167X"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["russia-white-list-2"],"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":"Buhuchet v sel'skom hozjajstve (Accounting in Agriculture)","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"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/A5044439848","display_name":"Irina A. SELEZNEVA","orcid":"https://orcid.org/0000-0003-4796-3683","observed_orcids":["https://orcid.org/0000-0003-4796-3683"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"I. A. Selezneva","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":null,"display_name":"I. P. Selezneva","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"I. P. Selezneva","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5022965552","display_name":"Elena A. SHLYAPNIKOVA","orcid":"https://orcid.org/0000-0003-0221-139X","observed_orcids":["https://orcid.org/0000-0003-0221-139X"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"E. A. Shlyapnikova","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5112751119","display_name":"V. I. Khoruzhy","orcid":"https://orcid.org/0000-0001-6268-6640","observed_orcids":["https://orcid.org/0000-0001-6268-6640"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"V. I. Khoruzhy","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5061036117","display_name":"Z. P. Gasieva","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Z. P. Gasieva","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":0.1738,"has_fulltext":false,"cited_by_count":1,"citation_normalized_percentile":{"value":0.50719213,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":93},"biblio":{"volume":null,"issue":"1","first_page":"46","last_page":"63"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.49880000948905945,"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":0.49880000948905945,"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/T11508","display_name":"Corporate Taxation and Avoidance","score":0.3312999904155731,"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":0.13570000231266022,"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/value-added-tax","display_name":"value added tax","score":0.7490000128746033},{"id":"https://openalex.org/keywords/corporate-income-tax","display_name":"corporate income tax","score":0.9980000257492065},{"id":"https://openalex.org/keywords/simplified-taxation-system","display_name":"simplified taxation system","score":0.9860000014305115},{"id":"https://openalex.org/keywords/tax-burden","display_name":"tax burden","score":0.6570000052452087},{"id":"https://openalex.org/keywords/general-taxation-system","display_name":"general taxation system","score":0.8109999895095825},{"id":"https://openalex.org/keywords/tax-planning","display_name":"tax planning","score":0.6539999842643738},{"id":"https://openalex.org/keywords/agricultural-enterprises","display_name":"agricultural enterprises","score":0.6029999852180481}],"concepts":[{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.5915396213531494},{"id":"https://openalex.org/C557009689","wikidata":"https://www.wikidata.org/wiki/Q1513250","display_name":"International taxation","level":3,"score":0.5771008729934692},{"id":"https://openalex.org/C51303962","wikidata":"https://www.wikidata.org/wiki/Q1242836","display_name":"Double taxation","level":2,"score":0.5694603323936462},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.5362263321876526},{"id":"https://openalex.org/C2992476531","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax planning","level":4,"score":0.487722247838974},{"id":"https://openalex.org/C165786947","wikidata":"https://www.wikidata.org/wiki/Q179222","display_name":"Income tax","level":2,"score":0.41650599241256714},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.37872228026390076},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.34856632351875305},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.3277149498462677}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.33920/sel-11-2301-05","doi":"https://doi.org/10.33920/sel-11-2301-05","is_oa":false,"landing_page_url":"http://dx.doi.org/10.33920/sel-11-2301-05","pdf_url":null,"source":{"id":"https://openalex.org/S4210225188","display_name":"Buhuchet v sel skom hozjajstve (Accounting in Agriculture)","issn_l":"2075-0250","issn":["2075-0250","2687-167X"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["russia-white-list-2"],"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":"Buhuchet v sel'skom hozjajstve (Accounting in Agriculture)","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":3,"referenced_works":["https://openalex.org/W3081603725","https://openalex.org/W3192096134","https://openalex.org/W4292237109"],"related_works":["https://openalex.org/W2995134098","https://openalex.org/W7117325305","https://openalex.org/W7057348226","https://openalex.org/W4417134874","https://openalex.org/W3201242613","https://openalex.org/W7044629226","https://openalex.org/W4306878509","https://openalex.org/W3022776766","https://openalex.org/W4389978067","https://openalex.org/W6930719882"],"abstract_inverted_index":{"The":[0],"article":[1],"is":[2,66],"devoted":[3],"to":[4,68],"the":[5,16,38,41,46,52,56,61,79,85,90,96],"problems":[6],"of":[7,9,18,40,45,54,87,89,95],"taxation":[8,58,63],"specific":[10],"business":[11],"transactions,":[12],"taking":[13],"into":[14],"account":[15],"norms":[17],"Chapter":[19,24,30],"21":[20],"\u00abValue":[21],"Added":[22],"Tax\u00bb,":[23],"25":[25],"\u00abCorporate":[26],"Income":[27],"Tax\u00bb":[28],"and":[29,74,92],"26.2":[31],"\u00abSimplified":[32],"Taxation":[33],"System":[34],"\u00bb.":[35],"Based":[36],"on":[37],"results":[39],"calculations,":[42],"a":[43],"comparison":[44],"tax":[47,80],"burden":[48,81],"was":[49],"made":[50],"under":[51],"condition":[53],"applying":[55],"general":[57],"system":[59],"or":[60],"simplified":[62],"system.":[64],"It":[65],"proposed":[67],"evaluate":[69],"not":[70],"only":[71],"their":[72],"production":[73],"financial":[75,93],"results,":[76],"but":[77],"also":[78],"(burden)":[82],"when":[83],"planning":[84],"directions":[86],"development":[88],"economic":[91],"activities":[94],"organization.":[97]},"counts_by_year":[{"year":2023,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2023-01-24T00:00:00"}
