{"id":"https://openalex.org/W4388575848","doi":"https://doi.org/10.2478/eoik-2023-0058","title":"Risk on the Tax System of the E.U. from 2016 to 2022","display_name":"Risk on the Tax System of the E.U. from 2016 to 2022","publication_year":2023,"publication_date":"2023-11-10","ids":{"openalex":"https://openalex.org/W4388575848","doi":"https://doi.org/10.2478/eoik-2023-0058"},"language":"en","primary_location":{"id":"doi:10.2478/eoik-2023-0058","doi":"https://doi.org/10.2478/eoik-2023-0058","is_oa":true,"landing_page_url":"https://doi.org/10.2478/eoik-2023-0058","pdf_url":"https://sciendo.com/pdf/10.2478/eoik-2023-0058","source":{"id":"https://openalex.org/S2737372166","display_name":"Economics","issn_l":"2303-5005","issn":["2303-5005","2303-5013"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","erih-plus"],"host_organization":"https://openalex.org/P4310320322","host_organization_name":"De Gruyter Open","host_organization_lineage":["https://openalex.org/P4310320322","https://openalex.org/P4310313990"],"host_organization_lineage_names":["De Gruyter Open","De Gruyter"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"ECONOMICS","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://sciendo.com/pdf/10.2478/eoik-2023-0058","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5028749340","display_name":"Constantinos Challoumis - \u039a\u03c9\u03bd\u03c3\u03c4\u03b1\u03bd\u03c4\u03af\u03bd\u03bf\u03c2 \u03a7\u03b1\u03bb\u03bb\u03bf\u03c5\u03bc\u03ae\u03c2","orcid":"https://orcid.org/0000-0002-7436-0506","observed_orcids":["https://orcid.org/0000-0002-7436-0506"]},"institutions":[{"id":"https://openalex.org/I200777214","display_name":"National and Kapodistrian University of Athens","ror":"https://ror.org/04gnjpq42","country_code":"GR","type":"education","lineage":["https://openalex.org/I200777214"]}],"countries":["GR"],"is_corresponding":true,"raw_author_name":"Constantinos Challoumis","raw_affiliation_strings":["National and Kapodistrian University of Athens (N.K.U.A.) , Greece"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"National and Kapodistrian University of Athens (N.K.U.A.) , Greece","institution_ids":["https://openalex.org/I200777214"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5028749340"],"corresponding_institution_ids":["https://openalex.org/I200777214"],"apc_list":{"value":100,"currency":"EUR","value_usd":107},"apc_paid":{"value":100,"currency":"EUR","value_usd":107},"fwci":8.7372,"has_fulltext":true,"cited_by_count":15,"citation_normalized_percentile":{"value":0.97493148,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":97,"max":99},"biblio":{"volume":"11","issue":"s1","first_page":"55","last_page":"72"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.4332999885082245,"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"}},"topics":[{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.4332999885082245,"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":0.2897999882698059,"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":0.15729999542236328,"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-revenue","display_name":"tax revenue","score":0.6299999952316284},{"id":"https://openalex.org/keywords/tax-avoidance","display_name":"tax avoidance","score":0.6380000114440918},{"id":"https://openalex.org/keywords/gdp-growth","display_name":"GDP growth","score":0.48100000619888306},{"id":"https://openalex.org/keywords/sensitivity-analysis","display_name":"sensitivity analysis","score":0.6980000138282776},{"id":"https://openalex.org/keywords/risk-assessment","display_name":"risk assessment","score":0.43299999833106995},{"id":"https://openalex.org/keywords/european-union-tax-systems","display_name":"European Union tax systems","score":0.7099999785423279},{"id":"https://openalex.org/keywords/tax-policy","display_name":"tax policy","score":0.36500000953674316}],"concepts":[{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.5547225475311279},{"id":"https://openalex.org/C121964417","wikidata":"https://www.wikidata.org/wiki/Q385503","display_name":"Tax revenue","level":2,"score":0.542225182056427},{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.5081827640533447},{"id":"https://openalex.org/C202253471","wikidata":"https://www.wikidata.org/wiki/Q43900340","display_name":"Tax basis","level":5,"score":0.49778175354003906},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.4738210439682007},{"id":"https://openalex.org/C21200559","wikidata":"https://www.wikidata.org/wiki/Q7451068","display_name":"Sensitivity (control systems)","level":2,"score":0.45946264266967773},{"id":"https://openalex.org/C55214782","wikidata":"https://www.wikidata.org/wiki/Q46257","display_name":"Ad valorem tax","level":3,"score":0.45654797554016113},{"id":"https://openalex.org/C111326686","wikidata":"https://www.wikidata.org/wiki/Q128635","display_name":"Value-added tax","level":2,"score":0.44595953822135925},{"id":"https://openalex.org/C113216237","wikidata":"https://www.wikidata.org/wiki/Q1771708","display_name":"Indirect tax","level":3,"score":0.4326370656490326},{"id":"https://openalex.org/C162077342","wikidata":"https://www.wikidata.org/wiki/Q1062630","display_name":"Tax credit","level":2,"score":0.4259554445743561},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.3991909623146057},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.398634135723114},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.3778831958770752},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.34902530908584595},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.25310683250427246},{"id":"https://openalex.org/C74939039","wikidata":"https://www.wikidata.org/wiki/Q7603703","display_name":"State income tax","level":3,"score":0.19826176762580872},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.11195039749145508},{"id":"https://openalex.org/C24326235","wikidata":"https://www.wikidata.org/wiki/Q126095","display_name":"Electronic engineering","level":1,"score":0.0},{"id":"https://openalex.org/C172008318","wikidata":"https://www.wikidata.org/wiki/Q3683077","display_name":"Gross income","level":4,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.2478/eoik-2023-0058","doi":"https://doi.org/10.2478/eoik-2023-0058","is_oa":true,"landing_page_url":"https://doi.org/10.2478/eoik-2023-0058","pdf_url":"https://sciendo.com/pdf/10.2478/eoik-2023-0058","source":{"id":"https://openalex.org/S2737372166","display_name":"Economics","issn_l":"2303-5005","issn":["2303-5005","2303-5013"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","erih-plus"],"host_organization":"https://openalex.org/P4310320322","host_organization_name":"De Gruyter Open","host_organization_lineage":["https://openalex.org/P4310320322","https://openalex.org/P4310313990"],"host_organization_lineage_names":["De Gruyter Open","De Gruyter"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"ECONOMICS","raw_type":"journal-article"},{"id":"pmh:oai:doaj.org/article:417a61a7096e4bf2828984b19b7b2cea","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/417a61a7096e4bf2828984b19b7b2cea","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":"ECONOMICS, Vol 11, Iss s1, Pp 55-72 (2023)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.2478/eoik-2023-0058","doi":"https://doi.org/10.2478/eoik-2023-0058","is_oa":true,"landing_page_url":"https://doi.org/10.2478/eoik-2023-0058","pdf_url":"https://sciendo.com/pdf/10.2478/eoik-2023-0058","source":{"id":"https://openalex.org/S2737372166","display_name":"Economics","issn_l":"2303-5005","issn":["2303-5005","2303-5013"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","erih-plus"],"host_organization":"https://openalex.org/P4310320322","host_organization_name":"De Gruyter Open","host_organization_lineage":["https://openalex.org/P4310320322","https://openalex.org/P4310313990"],"host_organization_lineage_names":["De Gruyter Open","De Gruyter"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"ECONOMICS","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/W4388575848.pdf","grobid_xml":"https://content.openalex.org/works/W4388575848.grobid-xml"},"referenced_works_count":58,"referenced_works":["https://openalex.org/W1982403601","https://openalex.org/W1998466961","https://openalex.org/W2092125688","https://openalex.org/W2774011585","https://openalex.org/W2781615377","https://openalex.org/W2803810091","https://openalex.org/W2838106595","https://openalex.org/W2899174152","https://openalex.org/W2916901244","https://openalex.org/W2920326991","https://openalex.org/W2920807052","https://openalex.org/W2936918099","https://openalex.org/W2959628199","https://openalex.org/W2977101551","https://openalex.org/W3001292235","https://openalex.org/W3043604158","https://openalex.org/W3088154092","https://openalex.org/W3108106517","https://openalex.org/W3112015366","https://openalex.org/W3115678303","https://openalex.org/W3118670739","https://openalex.org/W3124135994","https://openalex.org/W3125294438","https://openalex.org/W3125895747","https://openalex.org/W3147752309","https://openalex.org/W3152656940","https://openalex.org/W3175435826","https://openalex.org/W3190051831","https://openalex.org/W3196018234","https://openalex.org/W4200597444","https://openalex.org/W4206785374","https://openalex.org/W4283771679","https://openalex.org/W4285392538","https://openalex.org/W4291670872","https://openalex.org/W4292491172","https://openalex.org/W4292806622","https://openalex.org/W4306150200","https://openalex.org/W4308518086","https://openalex.org/W4308808155","https://openalex.org/W4309933694","https://openalex.org/W4311059563","https://openalex.org/W4312314614","https://openalex.org/W4317348403","https://openalex.org/W4318475857","https://openalex.org/W4321783926","https://openalex.org/W4361302788","https://openalex.org/W4365420572","https://openalex.org/W4365451803","https://openalex.org/W4376955580","https://openalex.org/W4378575408","https://openalex.org/W4384935257","https://openalex.org/W4385920010","https://openalex.org/W4387103033","https://openalex.org/W4387526037","https://openalex.org/W4387526209","https://openalex.org/W4387526564","https://openalex.org/W4389934570","https://openalex.org/W4406920186"],"related_works":["https://openalex.org/W3150942945","https://openalex.org/W4407020462","https://openalex.org/W4413056700","https://openalex.org/W4394863637","https://openalex.org/W2942982830","https://openalex.org/W6963497883","https://openalex.org/W4312003694","https://openalex.org/W3137758167","https://openalex.org/W1558283945","https://openalex.org/W167703749"],"abstract_inverted_index":{"Abstract":[0],"This":[1,98],"paper":[2],"discusses":[3],"the":[4,10,14,19,28,39,53,66,102,105,135,152,155,163,168,171,184,192,198,206,211,218,225,230,233,239,244],"risks":[5],"that":[6,32,45,77,205,217],"businesses":[7],"face":[8],"in":[9,34],"tax":[11,36,40,56,67,79,84,96,114],"system":[12],"from":[13],"point":[15],"of":[16,18,21,30,71,81,93,104,107,111,137,154,174,186,194],"view":[17],"cycle":[20],"money.":[22],"The":[23,42,62,69,109,127],"current":[24],"research":[25,73],"is":[26,74,148,160,181,200,203,208,215,220,227,232,241,246],"about":[27],"influence":[29],"companies":[31],"participate":[33],"global":[35],"transactions":[37,47],"on":[38,52,113],"revenue.":[41,68,97],"results":[43,121,153],"show":[44,76],"controlled":[46],"have":[48],"a":[49,78,82,91,142],"negative":[50],"impact":[51,110,173],"GDP":[54,94],"and":[55,95,123,132,229],"revenue,":[57],"discouraging":[58],"any":[59],"uncontrolled":[60,87],"investments.":[61],"diminished":[63],"risk":[64,112,169,226,240],"increases":[65,86],"objective":[70],"this":[72,125],"to":[75,90,150,166,177,189],"policy":[80],"low":[83,237],"rate":[85],"transactions,":[88],"leading":[89],"growth":[92],"work":[99],"complies":[100],"with":[101,122],"theory":[103],"Cycle":[106],"Money.":[108],"revenue":[115],"has":[116],"been":[117],"determined":[118,182,216],"by":[119,141,170],"comparing":[120],"without":[124],"factor.":[126],"Q.E.":[128],"method":[129],"uses":[130],"mathematics":[131],"programming,":[133],"allowing":[134],"determination":[136],"an":[138],"appropriate":[139,234],"equation":[140],"feedback":[143],"procedure.":[144],"An":[145],"econometric":[146],"analysis":[147],"applied":[149],"check":[151],"model.":[156],"A":[157],"special":[158],"technique":[159],"introduced,":[161],"for":[162],"first":[164],"time,":[165],"identify":[167],"sensitivity":[172,207,219],"one":[175,187],"factor":[176,188],"another":[178,195],"one.":[179,196,235],"Sensitivity":[180],"as":[183,243],"ability":[185],"counteract":[190,199,212],"instantly":[191],"changes":[193],"If":[197,210],"instant,":[201],"it":[202,214],"considered":[204],"high.":[209],"delays,":[213],"low.":[221],"For":[222,236],"high":[223],"sensitivity,":[224,238],"low,":[228],"adjustment":[231,245],"high,":[242],"not":[247],"adequate.":[248]},"counts_by_year":[{"year":2026,"cited_by_count":3},{"year":2025,"cited_by_count":4},{"year":2024,"cited_by_count":8}],"updated_date":"2026-09-26T08:19:03.415552","created_date":"2023-11-11T00:00:00"}