{"id":"https://openalex.org/W4407150813","doi":"https://doi.org/10.51302/rcyt.2025.24145","title":"a","display_name":"a","publication_year":2025,"publication_date":"2025-02-05","ids":{"openalex":"https://openalex.org/W4407150813","doi":"https://doi.org/10.51302/rcyt.2025.24145"},"language":"es","primary_location":{"id":"doi:10.51302/rcyt.2025.24145","doi":"https://doi.org/10.51302/rcyt.2025.24145","is_oa":true,"landing_page_url":"https://doi.org/10.51302/rcyt.2025.24145","pdf_url":null,"source":{"id":"https://openalex.org/S4387286287","display_name":"Revista de Contabilidad y Tributaci\u00f3n CEF","issn_l":"2695-6896","issn":["2695-6896","2792-8306"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["latindex"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"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":"Revista de Contabilidad y Tributaci\u00f3n. CEF","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://doi.org/10.51302/rcyt.2025.24145","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5066852691","display_name":"Eva Mar\u00eda Cordero Gonz\u00e1lez","orcid":"https://orcid.org/0000-0002-7720-0807","observed_orcids":["https://orcid.org/0000-0002-7720-0807"]},"institutions":[{"id":"https://openalex.org/I165339363","display_name":"Universidad de Oviedo","ror":"https://ror.org/006gksa02","country_code":"ES","type":"education","lineage":["https://openalex.org/I165339363"]}],"countries":["ES"],"is_corresponding":true,"raw_author_name":"Eva M.\u00aa Cordero Gonz\u00e1lez","raw_affiliation_strings":["Profesora titular de Derecho Financiero y Tributario. Universidad de Oviedo (Espa\u00f1a)"],"raw_orcid":"https://orcid.org/0000-0002-7720-0807","affiliations":[{"raw_affiliation_string":"Profesora titular de Derecho Financiero y Tributario. Universidad de Oviedo (Espa\u00f1a)","institution_ids":["https://openalex.org/I165339363"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5066852691"],"corresponding_institution_ids":["https://openalex.org/I165339363"],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":"120","last_page":"134"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":null,"topics":[],"keywords":[],"concepts":[{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.2624645233154297}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.51302/rcyt.2025.24145","doi":"https://doi.org/10.51302/rcyt.2025.24145","is_oa":true,"landing_page_url":"https://doi.org/10.51302/rcyt.2025.24145","pdf_url":null,"source":{"id":"https://openalex.org/S4387286287","display_name":"Revista de Contabilidad y Tributaci\u00f3n CEF","issn_l":"2695-6896","issn":["2695-6896","2792-8306"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["latindex"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"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":"Revista de Contabilidad y Tributaci\u00f3n. CEF","raw_type":"journal-article"},{"id":"pmh:oai:revistas.cef.udima.es:article/24145","doi":null,"is_oa":false,"landing_page_url":"https://revistas.cef.udima.es/index.php/RCyT/article/view/24145","pdf_url":null,"source":{"id":"https://openalex.org/S4387286287","display_name":"Revista de Contabilidad y Tributaci\u00f3n CEF","issn_l":"2695-6896","issn":["2695-6896","2792-8306"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["latindex"],"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":"2695-6896","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.51302/rcyt.2025.24145","doi":"https://doi.org/10.51302/rcyt.2025.24145","is_oa":true,"landing_page_url":"https://doi.org/10.51302/rcyt.2025.24145","pdf_url":null,"source":{"id":"https://openalex.org/S4387286287","display_name":"Revista de Contabilidad y Tributaci\u00f3n CEF","issn_l":"2695-6896","issn":["2695-6896","2792-8306"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["latindex"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"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":"Revista de Contabilidad y Tributaci\u00f3n. CEF","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W4238269539","https://openalex.org/W7218014735","https://openalex.org/W4242370447","https://openalex.org/W108206983","https://openalex.org/W7120693216","https://openalex.org/W2887896634","https://openalex.org/W7067294819","https://openalex.org/W2886066900","https://openalex.org/W966565390","https://openalex.org/W7029616195"],"abstract_inverted_index":null,"counts_by_year":[],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2025-02-05T00:00:00"}