{"id":"https://openalex.org/W6618868","doi":null,"title":"Factores que inciden en el cumplimiento voluntario de las obligaciones tributarias","display_name":"Factores que inciden en el cumplimiento voluntario de las obligaciones tributarias","publication_year":2008,"publication_date":"2008-01-01","ids":{"openalex":"https://openalex.org/W6618868","mag":"6618868"},"language":"es","primary_location":{"id":"mag:6618868","doi":null,"is_oa":false,"landing_page_url":"https://dialnet.unirioja.es/servlet/libro?codigo=389401","pdf_url":null,"source":{"id":"https://openalex.org/S4306401293","display_name":"Dialnet (Universidad de la Rioja)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I168974976","host_organization_name":"Universidad de La Rioja","host_organization_lineage":["https://openalex.org/I168974976"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null},"volume":null,"type":"article","indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5066865486","display_name":"Sofia Arana Land\u00edn","orcid":"https://orcid.org/0000-0001-9538-4155","observed_orcids":["https://orcid.org/0000-0001-9538-4155"]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Sofia Arana Land\u00edn","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0001-9538-4155","affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5066865486"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":4,"citation_normalized_percentile":{"value":0.0017078,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":95},"biblio":{"volume":null,"issue":null,"first_page":"0","last_page":"0"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9990000128746033,"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":0.9990000128746033,"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":0.0003000000142492354,"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":9.999999747378752e-05,"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/voluntary-compliance","display_name":"voluntary compliance","score":0.8629999756813049},{"id":"https://openalex.org/keywords/tax-liability","display_name":"tax liability","score":0.9279999732971191},{"id":"https://openalex.org/keywords/tax-compliance","display_name":"tax compliance","score":0.6159999966621399},{"id":"https://openalex.org/keywords/determinants-of-tax-compliance","display_name":"determinants of tax compliance","score":0.765999972820282},{"id":"https://openalex.org/keywords/taxpayer-behavior","display_name":"taxpayer behavior","score":0.7210000157356262}],"concepts":[{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.3226950168609619},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.20605936646461487}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:6618868","doi":null,"is_oa":false,"landing_page_url":"https://dialnet.unirioja.es/servlet/libro?codigo=389401","pdf_url":null,"source":{"id":"https://openalex.org/S4306401293","display_name":"Dialnet (Universidad de la Rioja)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I168974976","host_organization_name":"Universidad de La Rioja","host_organization_lineage":["https://openalex.org/I168974976"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2515874217","https://openalex.org/W2249726274","https://openalex.org/W957950138","https://openalex.org/W7011433409","https://openalex.org/W2610820238","https://openalex.org/W3181996590","https://openalex.org/W2565266690","https://openalex.org/W2248262929","https://openalex.org/W2560768173","https://openalex.org/W2244905198"],"abstract_inverted_index":null,"counts_by_year":[{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":2},{"year":2014,"cited_by_count":1}],"updated_date":"2026-11-01T11:40:01.658920","created_date":"2016-06-24T00:00:00"}
