{"id":"https://openalex.org/W4380151802","doi":"https://doi.org/10.32702/2306-6814.2023.11.31","title":"\u0422\u0420\u0410\u041d\u0421\u0424\u041e\u0420\u041c\u0410\u0426\u0406\u042f \u041f\u041e\u0414\u0410\u0422\u041a\u041e\u0412\u041e\u0407 \u0421\u0418\u0421\u0422\u0415\u041c\u0418 \u0423\u041a\u0420\u0410\u0407\u041d\u0418: \u041d\u041e\u0412\u0406 \u0412\u0418\u041a\u041b\u0418\u041a\u0418 \u0414\u041b\u042f \u0411\u0406\u0417\u041d\u0415\u0421\u0423","display_name":"\u0422\u0420\u0410\u041d\u0421\u0424\u041e\u0420\u041c\u0410\u0426\u0406\u042f \u041f\u041e\u0414\u0410\u0422\u041a\u041e\u0412\u041e\u0407 \u0421\u0418\u0421\u0422\u0415\u041c\u0418 \u0423\u041a\u0420\u0410\u0407\u041d\u0418: \u041d\u041e\u0412\u0406 \u0412\u0418\u041a\u041b\u0418\u041a\u0418 \u0414\u041b\u042f \u0411\u0406\u0417\u041d\u0415\u0421\u0423","publication_year":2023,"publication_date":"2023-06-08","ids":{"openalex":"https://openalex.org/W4380151802","doi":"https://doi.org/10.32702/2306-6814.2023.11.31"},"language":"uk","primary_location":{"id":"doi:10.32702/2306-6814.2023.11.31","doi":"https://doi.org/10.32702/2306-6814.2023.11.31","is_oa":true,"landing_page_url":"http://dx.doi.org/10.32702/2306-6814.2023.11.31","pdf_url":"https://nayka.com.ua/index.php/investplan/article/download/1632/1644","source":{"id":"https://openalex.org/S4210223702","display_name":"Investytsiyi praktyka ta dosvid","issn_l":"2306-6814","issn":["2306-6814"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4324341403","host_organization_name":"DKS Center","host_organization_lineage":["https://openalex.org/P4324341403"],"host_organization_lineage_names":["DKS Center"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Investytsiyi: praktyka ta dosvid","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://nayka.com.ua/index.php/investplan/article/download/1632/1644","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5041807448","display_name":"Lesia Matviychuk","orcid":"https://orcid.org/0000-0002-0974-2284","observed_orcids":["https://orcid.org/0000-0002-0974-2284"]},"institutions":[{"id":"https://openalex.org/I146539003","display_name":"Vasyl' Stus Donetsk National University","ror":"https://ror.org/00xfvkq36","country_code":"UA","type":"education","lineage":["https://openalex.org/I146539003"]},{"id":"https://openalex.org/I164756455","display_name":"Khmelnytskyi National University","ror":"https://ror.org/04r8a1r80","country_code":"UA","type":"education","lineage":["https://openalex.org/I164756455"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"\u041b. \u041e. \u041c\u0430\u0442\u0432\u0456\u0439\u0447\u0443\u043a","raw_affiliation_strings":["Corporate and Spatial Economy, Vasyl' Stus Donetsk National University","Department of Entrepreneurship,","Department of Finance, Banking and Insurance, Khmelnytskyi National University L. Oliinyk,","PhD in Economics,"],"raw_orcid":"https://orcid.org/0000-0002-0974-2284","affiliations":[{"raw_affiliation_string":"Corporate and Spatial Economy, Vasyl' Stus Donetsk National University","institution_ids":["https://openalex.org/I146539003"]},{"raw_affiliation_string":"Department of Entrepreneurship,","institution_ids":[]},{"raw_affiliation_string":"Department of Finance, Banking and Insurance, Khmelnytskyi National University L. Oliinyk,","institution_ids":["https://openalex.org/I164756455"]},{"raw_affiliation_string":"PhD in Economics,","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5010904949","display_name":"Larysa Oliinyk","orcid":"https://orcid.org/0000-0002-3650-9891","observed_orcids":["https://orcid.org/0000-0002-3650-9891","https://orcid.org/0000-0001-8163-3763","https://orcid.org/0000-0002-7930-8504"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u041b. \u0412. \u041e\u043b\u0456\u0439\u043d\u0438\u043a","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0002-3650-9891","affiliations":[]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":"11","first_page":"31","last_page":"36"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13172","display_name":"Economic Issues in Ukraine","score":0.725600004196167,"subfield":{"id":"https://openalex.org/subfields/2000","display_name":"General Economics, Econometrics and Finance"},"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/T13172","display_name":"Economic Issues in Ukraine","score":0.725600004196167,"subfield":{"id":"https://openalex.org/subfields/2000","display_name":"General Economics, Econometrics and Finance"},"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":0.218299999833107,"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":0.02669999934732914,"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/tax-system-transformation","display_name":"tax system transformation","score":0.9399999976158142},{"id":"https://openalex.org/keywords/tax-reform","display_name":"tax reform","score":0.7620000243186951},{"id":"https://openalex.org/keywords/business-challenges","display_name":"business challenges","score":0.7929999828338623},{"id":"https://openalex.org/keywords/ukraine","display_name":"Ukraine","score":0.3889999985694885},{"id":"https://openalex.org/keywords/tax-policy","display_name":"tax policy","score":0.5730000138282776}],"concepts":[{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.29977136850357056}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.32702/2306-6814.2023.11.31","doi":"https://doi.org/10.32702/2306-6814.2023.11.31","is_oa":true,"landing_page_url":"http://dx.doi.org/10.32702/2306-6814.2023.11.31","pdf_url":"https://nayka.com.ua/index.php/investplan/article/download/1632/1644","source":{"id":"https://openalex.org/S4210223702","display_name":"Investytsiyi praktyka ta dosvid","issn_l":"2306-6814","issn":["2306-6814"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4324341403","host_organization_name":"DKS Center","host_organization_lineage":["https://openalex.org/P4324341403"],"host_organization_lineage_names":["DKS Center"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Investytsiyi: praktyka ta dosvid","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.32702/2306-6814.2023.11.31","doi":"https://doi.org/10.32702/2306-6814.2023.11.31","is_oa":true,"landing_page_url":"http://dx.doi.org/10.32702/2306-6814.2023.11.31","pdf_url":"https://nayka.com.ua/index.php/investplan/article/download/1632/1644","source":{"id":"https://openalex.org/S4210223702","display_name":"Investytsiyi praktyka ta dosvid","issn_l":"2306-6814","issn":["2306-6814"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4324341403","host_organization_name":"DKS Center","host_organization_lineage":["https://openalex.org/P4324341403"],"host_organization_lineage_names":["DKS Center"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Investytsiyi: praktyka ta dosvid","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4380151802.pdf","grobid_xml":"https://content.openalex.org/works/W4380151802.grobid-xml"},"referenced_works_count":2,"referenced_works":["https://openalex.org/W3021679658","https://openalex.org/W4253300707"],"related_works":["https://openalex.org/W7118071463","https://openalex.org/W4412524396","https://openalex.org/W7163758429","https://openalex.org/W7163919830","https://openalex.org/W3044565635","https://openalex.org/W7034913456","https://openalex.org/W7016567631","https://openalex.org/W6988511893","https://openalex.org/W7199928982","https://openalex.org/W2589107001"],"abstract_inverted_index":null,"counts_by_year":[],"updated_date":"2026-10-13T10:08:12.033832","created_date":"2023-06-11T00:00:00"}