{"id":"https://openalex.org/W4387092166","doi":"https://doi.org/10.9770/jesi.2023.11.1(12)","title":"Discovery of tax evasion in the field of consumption taxes","display_name":"Discovery of tax evasion in the field of consumption taxes","publication_year":2023,"publication_date":"2023-09-27","ids":{"openalex":"https://openalex.org/W4387092166","doi":"https://doi.org/10.9770/jesi.2023.11.1(12)"},"language":"en","primary_location":{"id":"doi:10.9770/jesi.2023.11.1(12)","doi":"https://doi.org/10.9770/jesi.2023.11.1(12)","is_oa":true,"landing_page_url":"https://doi.org/10.9770/jesi.2023.11.1(12)","pdf_url":"https://jssidoi.org/jesi/article/download/1112","source":{"id":"https://openalex.org/S2764670390","display_name":"Journal of Entrepreneurship and Sustainability Issues","issn_l":"2345-0282","issn":["2345-0282"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["anvur-scientific","cwts-core","doaj","erih-plus","norway-1","poland-70"],"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":"Entrepreneurship and Sustainability Issues","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://jssidoi.org/jesi/article/download/1112","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5079301337","display_name":"Agne\u0161a V\u00edghov\u00e1","orcid":"https://orcid.org/0000-0001-8094-0067","observed_orcids":["https://orcid.org/0000-0001-8094-0067"]},"institutions":[{"id":"https://openalex.org/I4210094763","display_name":"Bratislava University of Economics and Management","ror":"https://ror.org/0077sy889","country_code":"SK","type":"education","lineage":["https://openalex.org/I4210094763"]},{"id":"https://openalex.org/I64935225","display_name":"Bratislava University of Economics and Business","ror":"https://ror.org/0310h1546","country_code":"SK","type":"education","lineage":["https://openalex.org/I64935225"]}],"countries":["SK"],"is_corresponding":true,"raw_author_name":"Agne\u0161a V\u00edghov\u00e1","raw_affiliation_strings":["Bratislava , Department of Small and Medium Business ( Slovak Republic","University of Economics and Management in Bratislava, Department of Small and Medium Business, Furdekova 16, 851 04 Bratislava 5, Slovakia"],"raw_orcid":"https://orcid.org/0000-0001-8094-0067","affiliations":[{"raw_affiliation_string":"Bratislava , Department of Small and Medium Business ( Slovak Republic","institution_ids":[]},{"raw_affiliation_string":"University of Economics and Management in Bratislava, Department of Small and Medium Business, Furdekova 16, 851 04 Bratislava 5, Slovakia","institution_ids":["https://openalex.org/I4210094763","https://openalex.org/I64935225"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5079301337"],"corresponding_institution_ids":["https://openalex.org/I4210094763","https://openalex.org/I64935225"],"apc_list":{"value":850,"currency":"EUR","value_usd":916},"apc_paid":{"value":850,"currency":"EUR","value_usd":916},"fwci":0.8692,"has_fulltext":true,"cited_by_count":5,"citation_normalized_percentile":{"value":0.76435181,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"11","issue":"1","first_page":"209","last_page":"219"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9976000189781189,"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/T11257","display_name":"Taxation and Compliance Studies","score":0.9976000189781189,"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":0.0020000000949949026,"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":0.0003000000142492354,"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-evasion","display_name":"tax evasion","score":0.9900000095367432},{"id":"https://openalex.org/keywords/consumption-tax","display_name":"consumption tax","score":0.9279999732971191},{"id":"https://openalex.org/keywords/excise-tax","display_name":"excise tax","score":0.9940000176429749},{"id":"https://openalex.org/keywords/customs-authorities","display_name":"customs authorities","score":0.7450000047683716},{"id":"https://openalex.org/keywords/tax-control","display_name":"tax control","score":0.4909999966621399},{"id":"https://openalex.org/keywords/tax-collection","display_name":"tax collection","score":0.4970000088214874}],"concepts":[{"id":"https://openalex.org/C2989421709","wikidata":"https://www.wikidata.org/wiki/Q6502151","display_name":"Tax evasion","level":2,"score":0.7351168394088745},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.629779040813446},{"id":"https://openalex.org/C2781251061","wikidata":"https://www.wikidata.org/wiki/Q5416089","display_name":"Evasion (ethics)","level":3,"score":0.6100841760635376},{"id":"https://openalex.org/C30772137","wikidata":"https://www.wikidata.org/wiki/Q5164762","display_name":"Consumption (sociology)","level":2,"score":0.5664064288139343},{"id":"https://openalex.org/C84309077","wikidata":"https://www.wikidata.org/wiki/Q3908516","display_name":"Entrepreneurship","level":2,"score":0.5397646427154541},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.4251795709133148},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.16357925534248352},{"id":"https://openalex.org/C203014093","wikidata":"https://www.wikidata.org/wiki/Q101929","display_name":"Immunology","level":1,"score":0.07286190986633301},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.0},{"id":"https://openalex.org/C8891405","wikidata":"https://www.wikidata.org/wiki/Q1059","display_name":"Immune system","level":2,"score":0.0},{"id":"https://openalex.org/C36289849","wikidata":"https://www.wikidata.org/wiki/Q34749","display_name":"Social science","level":1,"score":0.0},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.9770/jesi.2023.11.1(12)","doi":"https://doi.org/10.9770/jesi.2023.11.1(12)","is_oa":true,"landing_page_url":"https://doi.org/10.9770/jesi.2023.11.1(12)","pdf_url":"https://jssidoi.org/jesi/article/download/1112","source":{"id":"https://openalex.org/S2764670390","display_name":"Journal of Entrepreneurship and Sustainability Issues","issn_l":"2345-0282","issn":["2345-0282"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["anvur-scientific","cwts-core","doaj","erih-plus","norway-1","poland-70"],"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":"Entrepreneurship and Sustainability Issues","raw_type":"journal-article"},{"id":"pmh:oai:doaj.org/article:eb42fb036029423692a450f9be31d3f9","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/eb42fb036029423692a450f9be31d3f9","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":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Entrepreneurship and Sustainability Issues, Vol 11, Iss 1, Pp 209-219 (2023)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.9770/jesi.2023.11.1(12)","doi":"https://doi.org/10.9770/jesi.2023.11.1(12)","is_oa":true,"landing_page_url":"https://doi.org/10.9770/jesi.2023.11.1(12)","pdf_url":"https://jssidoi.org/jesi/article/download/1112","source":{"id":"https://openalex.org/S2764670390","display_name":"Journal of Entrepreneurship and Sustainability Issues","issn_l":"2345-0282","issn":["2345-0282"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["anvur-scientific","cwts-core","doaj","erih-plus","norway-1","poland-70"],"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":"Entrepreneurship and Sustainability Issues","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","score":0.666700005531311,"display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4387092166.pdf","grobid_xml":"https://content.openalex.org/works/W4387092166.grobid-xml"},"referenced_works_count":16,"referenced_works":["https://openalex.org/W3008778386","https://openalex.org/W3020954210","https://openalex.org/W3034492646","https://openalex.org/W3042040530","https://openalex.org/W3081537967","https://openalex.org/W3095587925","https://openalex.org/W3122672576","https://openalex.org/W3132231434","https://openalex.org/W3132563452","https://openalex.org/W3152496854","https://openalex.org/W3159095775","https://openalex.org/W3162739420","https://openalex.org/W3163686552","https://openalex.org/W3176780911","https://openalex.org/W4295128377","https://openalex.org/W4297987288"],"related_works":["https://openalex.org/W4297987288","https://openalex.org/W6949661620","https://openalex.org/W2509370428","https://openalex.org/W2915026538","https://openalex.org/W2894802072","https://openalex.org/W2734304054","https://openalex.org/W7135563986","https://openalex.org/W2542148416","https://openalex.org/W2911904261","https://openalex.org/W7126180071"],"abstract_inverted_index":{"The":[0],"state":[1,8,17,54],"budget":[2,18],"is":[3,19,38,55],"the":[4,16,28,31,35,39,53,92,109,114,125,133,136,140,144,147,151,165,179,182,185,189,193,197,212,230],"main":[5],"instrument":[6],"of":[7,13,42,47,52,94,135,139,146,150,181,184,188,192,199,211,224,232],"management.The":[9],"most":[10,85,166],"important":[11],"source":[12],"income":[14],"for":[15],"taxes,":[20,89],"not":[21],"only":[22],"in":[23,87,91,108,124,171,196,229],"Slovakia":[24],"but":[25],"also":[26],"within":[27],"European":[29],"Union.For":[30],"reason":[32],"mentioned":[33],"above,":[34],"tax":[36,43,48,81,106,111,117,169,201,218,221],"area":[37],"focal":[40],"point":[41,102],"collection":[44,223],"and":[45,62,70,96,113,119,203],"recovery":[46],"arrears.An":[49],"essential":[50],"task":[51],"to":[56,101,164,178],"ensure":[57],"efficient":[58],"financial":[59],"administration":[60],"(tax":[61],"customs":[63,152,200,215],"offices":[64],"that":[65,78],"carry":[66],"out":[67,103,130],"administration,":[68],"control":[69,148],"enforcement":[71],"proceedings),":[72],"including":[73],"a":[74,157],"stable":[75],"legislative":[76],"system":[77],"effectively":[79],"detects":[80],"evasion.Tax":[82],"evasion":[83,107],"occurs":[84],"often":[86],"indirect":[88],"i.e.,":[90],"case":[93],"VAT":[95,204],"consumption":[97,110,160],"taxes.The":[98],"article":[99],"aims":[100],"typical":[104],"illegal":[105,220],"field":[112,231],"fight":[115],"against":[116],"evasion.Analysis":[118],"comparison":[120],"methods":[121],"were":[122,154],"used":[123],"research.The":[126],"analysis":[127],"was":[128],"carried":[129],"based":[131],"on":[132,159,205],"data":[134],"Financial":[137,190,209],"Administration":[138,191,210],"Slovak":[141,194,213],"Republic,":[142],"where":[143],"results":[145,180],"activities":[149],"authorities":[153],"analyzed":[155],"with":[156],"focus":[158],"taxes.I":[161],"drew":[162],"attention":[163],"frequently":[167],"occurring":[168],"evasions":[170,202],"individual":[172],"excise":[173,207,225,233],"taxes":[174],"as":[175,177],"well":[176],"investigation":[183],"Criminal":[186],"Office":[187],"Republic":[195],"detection":[198],"imports.Keywords:":[206],"taxes;":[208,226],"Republic;":[214],"authorities;":[216],"legal":[217],"evasion;":[219,222],"international":[227],"cooperation":[228]},"counts_by_year":[{"year":2025,"cited_by_count":4},{"year":2023,"cited_by_count":1}],"updated_date":"2026-11-10T11:39:43.021295","created_date":"2023-09-28T00:00:00"}
