{"id":"https://openalex.org/W4391332142","doi":"https://doi.org/10.46340/eujem.2023.9.6.3","title":"Modeling the Impact of Diia City on it Business Activities in Ukraine","display_name":"Modeling the Impact of Diia City on it Business Activities in Ukraine","publication_year":2023,"publication_date":"2023-01-01","ids":{"openalex":"https://openalex.org/W4391332142","doi":"https://doi.org/10.46340/eujem.2023.9.6.3"},"language":"en","primary_location":{"id":"doi:10.46340/eujem.2023.9.6.3","doi":"https://doi.org/10.46340/eujem.2023.9.6.3","is_oa":true,"landing_page_url":"https://doi.org/10.46340/eujem.2023.9.6.3","pdf_url":"https://doi.org/10.46340/eujem.2023.9.6.3","source":{"id":"https://openalex.org/S4210196684","display_name":"European Journal of Economics and Management","issn_l":"2533-4794","issn":["2533-4794","2533-4808"],"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":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"European Journal of Economics and Management","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://doi.org/10.46340/eujem.2023.9.6.3","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5058418663","display_name":"\u0410\u043d\u0434\u0440\u0456\u0439 \u042e\u0440\u0456\u0439\u043e\u0432\u0438\u0447 \u041f\u043e\u043b\u0447\u0430\u043d\u043e\u0432","orcid":"https://orcid.org/0000-0001-6019-9275","observed_orcids":["https://orcid.org/0000-0001-6019-9275"]},"institutions":[{"id":"https://openalex.org/I4210149696","display_name":"Zhytomyr Polytechnic State University","ror":"https://ror.org/04r5xzk86","country_code":"UA","type":"education","lineage":["https://openalex.org/I4210149696"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"Andrii Polchanov","raw_affiliation_strings":["Zhytomyr Polytechnic State University , Ukraine"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Zhytomyr Polytechnic State University , Ukraine","institution_ids":["https://openalex.org/I4210149696"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5024432403","display_name":"Nataliya Vyhovska","orcid":"https://orcid.org/0000-0001-7129-6169","observed_orcids":["https://orcid.org/0000-0001-7129-6169"]},"institutions":[{"id":"https://openalex.org/I4210149696","display_name":"Zhytomyr Polytechnic State University","ror":"https://ror.org/04r5xzk86","country_code":"UA","type":"education","lineage":["https://openalex.org/I4210149696"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"Nataliia Vyhovska","raw_affiliation_strings":["Zhytomyr Polytechnic State University, Ukraine"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Zhytomyr Polytechnic State University, Ukraine","institution_ids":["https://openalex.org/I4210149696"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5113130485","display_name":"Iryna Lytvynchuk","orcid":"https://orcid.org/0000-0003-3316-4952","observed_orcids":["https://orcid.org/0000-0003-3316-4952"]},"institutions":[{"id":"https://openalex.org/I4210149696","display_name":"Zhytomyr Polytechnic State University","ror":"https://ror.org/04r5xzk86","country_code":"UA","type":"education","lineage":["https://openalex.org/I4210149696"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"Iryna Lytvynchuk","raw_affiliation_strings":["Zhytomyr Polytechnic State University, Ukraine"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Zhytomyr Polytechnic State University, Ukraine","institution_ids":["https://openalex.org/I4210149696"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5044853103","display_name":"\u041e\u043b\u0435\u043a\u0441\u0456\u0439 \u042e\u0440\u0456\u0439\u043e\u0432\u0438\u0447 \u041f\u043e\u043b\u0447\u0430\u043d\u043e\u0432","orcid":"https://orcid.org/0000-0002-6664-1383","observed_orcids":["https://orcid.org/0000-0002-6664-1383"]},"institutions":[{"id":"https://openalex.org/I4210149696","display_name":"Zhytomyr Polytechnic State University","ror":"https://ror.org/04r5xzk86","country_code":"UA","type":"education","lineage":["https://openalex.org/I4210149696"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"Oleksii Polchanov","raw_affiliation_strings":["Zhytomyr Polytechnic State University , Ukraine"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Zhytomyr Polytechnic State University , Ukraine","institution_ids":["https://openalex.org/I4210149696"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4210149696"],"apc_list":null,"apc_paid":null,"fwci":0.2709,"has_fulltext":true,"cited_by_count":1,"citation_normalized_percentile":{"value":0.52802826,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":93},"biblio":{"volume":"9","issue":"6","first_page":"25","last_page":"34"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13172","display_name":"Economic Issues in Ukraine","score":0.7846999764442444,"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":0.7846999764442444,"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/T11508","display_name":"Corporate Taxation and Avoidance","score":0.09589999914169312,"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/T13473","display_name":"Economic Zones and Regional Development","score":0.07360000163316727,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/special-tax-regimes","display_name":"special tax regimes","score":0.8410000205039978},{"id":"https://openalex.org/keywords/it-industry","display_name":"IT industry","score":0.8610000014305115},{"id":"https://openalex.org/keywords/tax-burden","display_name":"tax burden","score":0.6679999828338623},{"id":"https://openalex.org/keywords/tax-benefits","display_name":"tax benefits","score":0.5379999876022339},{"id":"https://openalex.org/keywords/tax-risk","display_name":"tax risk","score":0.5139999985694885},{"id":"https://openalex.org/keywords/personal-income-tax","display_name":"personal income tax","score":0.7549999952316284},{"id":"https://openalex.org/keywords/single-tax","display_name":"single tax","score":0.7630000114440918},{"id":"https://openalex.org/keywords/corporate-income-tax","display_name":"corporate income tax","score":0.8209999799728394},{"id":"https://openalex.org/keywords/tax-revenue-forecasting","display_name":"tax revenue forecasting","score":0.44699999690055847},{"id":"https://openalex.org/keywords/independent-contractors","display_name":"independent contractors","score":0.49399998784065247}],"concepts":[{"id":"https://openalex.org/C21931767","wikidata":"https://www.wikidata.org/wiki/Q8798","display_name":"Ukrainian","level":2,"score":0.5991644859313965},{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.5842062830924988},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5493098497390747},{"id":"https://openalex.org/C121964417","wikidata":"https://www.wikidata.org/wiki/Q385503","display_name":"Tax revenue","level":2,"score":0.5395507216453552},{"id":"https://openalex.org/C165786947","wikidata":"https://www.wikidata.org/wiki/Q179222","display_name":"Income tax","level":2,"score":0.4671613276004791},{"id":"https://openalex.org/C96250715","wikidata":"https://www.wikidata.org/wiki/Q965330","display_name":"Estimation","level":2,"score":0.4207150936126709},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.40382903814315796},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.3318917751312256},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.32933950424194336},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.32136431336402893},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.46340/eujem.2023.9.6.3","doi":"https://doi.org/10.46340/eujem.2023.9.6.3","is_oa":true,"landing_page_url":"https://doi.org/10.46340/eujem.2023.9.6.3","pdf_url":"https://doi.org/10.46340/eujem.2023.9.6.3","source":{"id":"https://openalex.org/S4210196684","display_name":"European Journal of Economics and Management","issn_l":"2533-4794","issn":["2533-4794","2533-4808"],"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":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"European Journal of Economics and Management","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.46340/eujem.2023.9.6.3","doi":"https://doi.org/10.46340/eujem.2023.9.6.3","is_oa":true,"landing_page_url":"https://doi.org/10.46340/eujem.2023.9.6.3","pdf_url":"https://doi.org/10.46340/eujem.2023.9.6.3","source":{"id":"https://openalex.org/S4210196684","display_name":"European Journal of Economics and Management","issn_l":"2533-4794","issn":["2533-4794","2533-4808"],"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":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"European Journal of Economics and Management","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/8","score":0.48510000109672546,"display_name":"Decent work and economic growth"},{"id":"https://metadata.un.org/sdg/9","score":0.4260999858379364,"display_name":"Industry, innovation and infrastructure"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4391332142.pdf","grobid_xml":"https://content.openalex.org/works/W4391332142.grobid-xml"},"referenced_works_count":9,"referenced_works":["https://openalex.org/W3082622102","https://openalex.org/W4281631312","https://openalex.org/W4283716058","https://openalex.org/W4296640995","https://openalex.org/W4310734514","https://openalex.org/W4313415494","https://openalex.org/W4367314818","https://openalex.org/W4386419820","https://openalex.org/W4405757935"],"related_works":["https://openalex.org/W6894270145","https://openalex.org/W4405699397","https://openalex.org/W7088002384","https://openalex.org/W4394878750","https://openalex.org/W4396679376","https://openalex.org/W7103400855","https://openalex.org/W7166868269","https://openalex.org/W4206460853","https://openalex.org/W4413062650","https://openalex.org/W7128728411"],"abstract_inverted_index":{"The":[0],"article":[1],"studies":[2],"the":[3,6,13,22,33,41,47,56,59,61,68,85,95,118,126,137,160,166,173,221,224,241,255,265,268,274,298],"influence":[4],"of":[5,15,21,24,30,35,38,43,58,63,72,81,88,97,120,130,155,162,168,190,200,226,251,267,279,300,305],"special":[7],"tax":[8,170,182,187,242,257],"regime":[9,176],"Diia":[10,52,174,262,271,293],"City":[11,175,272,294],"on":[12,196,273],"activity":[14,83],"IT":[16,44,86,122,212,249,283,317],"business":[17,45,123,306],"in":[18,75,84,124,136,159,223,244,285,320],"Ukraine.The":[19],"results":[20],"analysis":[23],"literary":[25],"sources":[26],"proved":[27],"insufficient":[28],"attention":[29],"scientists":[31],"to":[32,51,108,172,180,219,261,270],"issue":[34],"quantitative":[36],"assessment":[37],"changes":[39],"from":[40,46,254,307],"transition":[42,269],"general":[48,245,256],"taxation":[49,161],"system":[50,258],"City,":[53],"which":[54,104],"determined":[55],"purpose":[57],"article.With":[60],"help":[62],"economic":[64,82],"and":[65,112,134,145,165,184,193,203,276],"statistical":[66],"methods,":[67],"key":[69],"performance":[70],"indicators":[71],"enterprises":[73],"engaged":[74],"computer":[76],"programming":[77],"(the":[78],"predominant":[79],"type":[80],"industry":[87,197],"Ukraine)":[89],"were":[90,102,139,214],"analyzed,":[91],"as":[92,94,238,240,310,312],"well":[93,239,311],"trends":[96],"their":[98,163],"change":[99,222],"during":[100],"2013-2022":[101],"revealed,":[103],"made":[105,216],"it":[106,217],"possible":[107,218],"make":[109],"income,":[110],"cost":[111],"financial":[113,204],"result":[114],"forecasts":[115],"for":[116,208,316],"2023-2025.Summarizing":[117],"practice":[119],"conducting":[121],"Ukraine,":[125],"following":[127],"main":[128],"forms":[129],"interaction":[131],"between":[132],"companies":[133,318],"specialists":[135,156],"market":[138],"identified:":[140],"\"company":[141,146],"(employer)":[142],"-specialist":[143,148],"(employee)\"":[144],"(customer)":[147],"(independent":[149],"individual":[150],"entrepreneur":[151],"contractor)\".The":[152],"different":[153],"status":[154],"determines":[157],"differences":[158],"incomes":[164],"existence":[167],"additional":[169],"risks.Switching":[171],"provides":[177],"an":[178],"opportunity":[179],"minimize":[181],"risks":[183],"receive":[185],"significant":[186],"benefits.Using":[188],"methods":[189],"scientific":[191],"abstraction":[192],"modelling":[194],"based":[195],"average":[198],"values":[199],"revenues,":[201],"costs":[202],"results,":[205],"appropriate":[206],"parameters":[207],"a":[209,247,280],"typical":[210,248,281],"Ukrainian":[211,282],"company":[213,250,284],"determined.This":[215],"calculate":[220],"amounts":[225],"personal":[227],"income":[228,236],"tax,":[229,231,237],"single":[230,232],"social":[233],"contribution,":[234],"corporate":[235],"burden":[243],"when":[246],"Ukraine":[252],"switches":[253],"with":[259,289],"employees":[260],"City.In":[263],"addition,":[264],"impact":[266],"gross":[275],"net":[277],"margin":[278],"2023-2025":[286],"was":[287],"reflected.Along":[288],"this,":[290],"residence":[291],"at":[292],"does":[295],"not":[296],"ensure":[297],"liberalization":[299],"currency":[301],"transactions,":[302],"effective":[303],"protection":[304],"force":[308],"pressure,":[309],"other":[313],"conditions":[314],"created":[315],"registered":[319],"EU":[321],"countries.":[322]},"counts_by_year":[{"year":2025,"cited_by_count":1}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2024-01-30T00:00:00"}
