{"id":"https://openalex.org/W4386332575","doi":"https://doi.org/10.33763/finukr2023.07.080","title":"Solidarity taxes: the latest EU experience and prospects for Ukraine","display_name":"Solidarity taxes: the latest EU experience and prospects for Ukraine","publication_year":2023,"publication_date":"2023-08-31","ids":{"openalex":"https://openalex.org/W4386332575","doi":"https://doi.org/10.33763/finukr2023.07.080"},"language":"en","primary_location":{"id":"doi:10.33763/finukr2023.07.080","doi":"https://doi.org/10.33763/finukr2023.07.080","is_oa":true,"landing_page_url":"https://doi.org/10.33763/finukr2023.07.080","pdf_url":"https://www.econstor.eu/bitstream/10419/197646/1/1007192151.pdf","source":{"id":"https://openalex.org/S4210171794","display_name":"F\u00ecnansi Ukra\u00efni","issn_l":"2305-7645","issn":["2305-7645","2522-4662"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310321784","host_organization_name":"acad\u00e9mie d'administration financi\u00e8re","host_organization_lineage":["https://openalex.org/P4310321784"],"host_organization_lineage_names":["acad\u00e9mie d'administration financi\u00e8re"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"F\u00ecnansi Ukra\u00efni","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"bronze","oa_url":"https://www.econstor.eu/bitstream/10419/197646/1/1007192151.pdf","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5088854703","display_name":"Yuriy B. Ivanov","orcid":"https://orcid.org/0000-0002-5309-400X","observed_orcids":["https://orcid.org/0000-0002-5309-400X"]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Yurij IVANOV","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0002-5309-400X","affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5088854703"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.1738,"has_fulltext":true,"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":89,"max":93},"biblio":{"volume":"2023","issue":"7","first_page":"80","last_page":"98"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.48190000653266907,"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":0.48190000653266907,"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/T13172","display_name":"Economic Issues in Ukraine","score":0.295199990272522,"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/T14030","display_name":"Taxation and Legal Issues","score":0.15440000593662262,"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/solidarity-tax","display_name":"solidarity tax","score":0.996999979019165},{"id":"https://openalex.org/keywords/eu-tax-policy","display_name":"EU tax policy","score":0.6449999809265137},{"id":"https://openalex.org/keywords/energy-crisis","display_name":"energy crisis","score":0.6700000166893005},{"id":"https://openalex.org/keywords/inflation","display_name":"inflation","score":0.44200000166893005},{"id":"https://openalex.org/keywords/investment-financing","display_name":"investment financing","score":0.6100000143051147},{"id":"https://openalex.org/keywords/postwar-economic-recovery","display_name":"post-war economic recovery","score":0.9200000166893005},{"id":"https://openalex.org/keywords/ukraine","display_name":"Ukraine","score":0.6930000185966492},{"id":"https://openalex.org/keywords/oil-refining","display_name":"oil refining","score":0.7099999785423279},{"id":"https://openalex.org/keywords/russia-ukraine-war","display_name":"Russian invasion of Ukraine","score":0.6159999966621399},{"id":"https://openalex.org/keywords/tax-policy","display_name":"tax policy","score":0.3199999928474426}],"concepts":[{"id":"https://openalex.org/C2780641677","wikidata":"https://www.wikidata.org/wiki/Q815726","display_name":"Solidarity","level":3,"score":0.8509804606437683},{"id":"https://openalex.org/C105639569","wikidata":"https://www.wikidata.org/wiki/Q582577","display_name":"Economic policy","level":1,"score":0.5213038325309753},{"id":"https://openalex.org/C74363100","wikidata":"https://www.wikidata.org/wiki/Q273005","display_name":"Economic system","level":1,"score":0.5064479112625122},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.47085732221603394},{"id":"https://openalex.org/C27548731","wikidata":"https://www.wikidata.org/wiki/Q88272","display_name":"Investment (military)","level":3,"score":0.46539318561553955},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.4235132038593292},{"id":"https://openalex.org/C139719470","wikidata":"https://www.wikidata.org/wiki/Q39680","display_name":"Macroeconomics","level":1,"score":0.32759228348731995},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.18365952372550964},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.17722728848457336}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.33763/finukr2023.07.080","doi":"https://doi.org/10.33763/finukr2023.07.080","is_oa":true,"landing_page_url":"https://doi.org/10.33763/finukr2023.07.080","pdf_url":"https://www.econstor.eu/bitstream/10419/197646/1/1007192151.pdf","source":{"id":"https://openalex.org/S4210171794","display_name":"F\u00ecnansi Ukra\u00efni","issn_l":"2305-7645","issn":["2305-7645","2522-4662"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310321784","host_organization_name":"acad\u00e9mie d'administration financi\u00e8re","host_organization_lineage":["https://openalex.org/P4310321784"],"host_organization_lineage_names":["acad\u00e9mie d'administration financi\u00e8re"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"F\u00ecnansi Ukra\u00efni","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.33763/finukr2023.07.080","doi":"https://doi.org/10.33763/finukr2023.07.080","is_oa":true,"landing_page_url":"https://doi.org/10.33763/finukr2023.07.080","pdf_url":"https://www.econstor.eu/bitstream/10419/197646/1/1007192151.pdf","source":{"id":"https://openalex.org/S4210171794","display_name":"F\u00ecnansi Ukra\u00efni","issn_l":"2305-7645","issn":["2305-7645","2522-4662"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310321784","host_organization_name":"acad\u00e9mie d'administration financi\u00e8re","host_organization_lineage":["https://openalex.org/P4310321784"],"host_organization_lineage_names":["acad\u00e9mie d'administration financi\u00e8re"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"F\u00ecnansi Ukra\u00efni","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.8999999761581421,"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4386332575.pdf","grobid_xml":"https://content.openalex.org/works/W4386332575.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W3085745016","https://openalex.org/W4293049568","https://openalex.org/W4386916951","https://openalex.org/W4225257371","https://openalex.org/W4400660400","https://openalex.org/W4409292129","https://openalex.org/W4214577133","https://openalex.org/W7137715495","https://openalex.org/W4385881222","https://openalex.org/W4313336705"],"abstract_inverted_index":{"Introduction.":[0],"The":[1,46,121,217,256,280,382],"development":[2,48,273,283],"of":[3,11,21,28,49,75,89,92,96,104,117,123,126,132,141,148,158,162,169,192,195,212,236,251,262,271,282,286,298,305,309,333,337,344,350,355,371,377,384,392,399,405,414,419,430],"the":[4,8,12,18,56,66,73,79,83,90,93,97,108,115,124,137,155,159,166,185,193,199,202,210,245,252,269,275,292,296,299,303,316,328,334,348,351,375,378,390,393,397,400,417,427],"taxation":[5,406],"theory":[6],"and":[7,24,52,78,129,139,180,189,201,221,227,233,240,248,259,268,284,319,331,403,422],"best":[9],"practices":[10],"World":[13],"Anti-crisis":[14],"Tax":[15],"Policy":[16],"prove":[17],"gradual":[19],"separation":[20],"an":[22],"independent":[23],"very":[25],"specific":[26],"group":[27],"taxes,":[29,238],"called":[30],"\u201csolidarity":[31],"taxes\u201d,":[32],"which":[33],"are":[34,62,266,322],"beginning":[35],"to":[36,65,230,243,294,396,425],"play":[37],"a":[38,145,287,306,362],"fairly":[39],"significant":[40],"role":[41],"in":[42,55,60,72,82,174,198,207,274,315,374,387,407],"modern":[43],"tax":[44,289,421],"policy.":[45],"intensive":[47],"solidarity":[50,127,196,237,264,338,385],"taxes":[51,128,170,197,265,339,359,386],"their":[53,130,142,205,272],"implementation":[54,206,285,360],"European":[57,260,394],"fiscal":[58],"space":[59],"2022":[61],"closely":[63],"related":[64],"crisis":[67,301],"phenomena":[68],"that":[69],"have":[70],"arisen":[71],"field":[74],"energy":[76,300,317],"prices":[77],"associated":[80],"increase":[81],"inflation":[84],"rate.":[85],"This":[86],"is":[87,278,325,361],"one":[88],"consequences":[91,297,429],"military":[94],"aggression":[95],"Russian":[98],"Federation":[99],"against":[100],"Ukraine.":[101,118,356],"Another":[102],"consequence":[103],"this":[105,420],"war":[106],"was":[107],"high":[109],"need":[110],"for":[111,114,204,365],"investment":[112,149,345,372],"necessary":[113],"revival":[116],"Problem":[119],"Statement.":[120],"problems":[122],"design":[125],"scope":[131],"application,":[133],"as":[134,136,144,340,409,411],"well":[135,410],"possibilities":[138],"features":[140,235],"use":[143],"promising":[146,363],"source":[147,343],"financing,":[150],"remain":[151],"insufficiently":[152],"studied.":[153,279],"And":[154],"latest":[156],"experience":[157],"second":[160],"half":[161],"2022-early":[163],"2023":[164],"regarding":[165],"coordinated":[167],"application":[168,194,336,418],"on":[171,327,416],"unpredictable":[172],"profits":[173,314],"EU":[175,200,276,293],"countries":[176,277],"requires":[177,389],"critical":[178],"analysis":[179],"generalization.":[181],"Purpose.":[182],"To":[183],"study":[184,244],"economic":[186,214,353,380],"content,":[187],"evolution":[188],"regulatory":[190],"framework":[191],"prospects":[203],"Ukraine":[208,388],"at":[209,347],"stage":[211,349],"post-war":[213,352,379],"recovery.":[215,381],"Methods.":[216],"author":[218],"used":[219],"analytical":[220],"qualitative":[222],"research":[223],"methods,":[224],"including":[225],"logical":[226],"comparative":[228],"analysis,":[229],"identify":[231,249],"general":[232],"special":[234],"decomposition":[239],"grouping":[241],"methods":[242],"element":[246],"base":[247],"models":[250],"studied":[253],"taxes.":[254],"Results.":[255],"theoretical":[257],"basis":[258],"practice":[261],"using":[263],"analyzed,":[267],"genesis":[270],"principles":[281],"common":[288],"policy":[290],"within":[291],"counteract":[295,426],"through":[302],"introduction":[304,383],"temporary":[307],"contribution":[308],"solidarity,":[310],"coping":[311],"with":[312],"unexpected":[313],"sector":[318],"oil":[320],"refining":[321],"considered.":[323],"Attention":[324],"focused":[326],"expediency,":[329],"limitations":[330],"risks":[332],"prospective":[335],"its":[341,431],"own":[342,368],"financing":[346,373],"recovery":[354],"Conclusions.":[357],"Solidarity":[358],"direction":[364],"creating":[366],"our":[367],"national":[369],"sources":[370],"context":[376],"adaptation":[391],"methodology":[395],"specifics":[398],"set":[401],"goals":[402],"conditions":[404],"Ukraine,":[408],"scientific":[412],"justification":[413],"restrictions":[415],"preventive":[423],"mechanisms":[424],"negative":[428],"implementation.":[432]},"counts_by_year":[{"year":2025,"cited_by_count":1}],"updated_date":"2026-09-22T06:50:58.402377","created_date":"2023-09-01T00:00:00"}