{"id":"https://openalex.org/W7201044673","doi":null,"title":"\u041a \u0432\u043e\u043f\u0440\u043e\u0441\u0443 \u0441\u043e\u0437\u0434\u0430\u043d\u0438\u044f \u0438 \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438 \u0438\u043d\u0441\u0442\u0438\u0442\u0443\u0442\u0430 \u043f\u043e\u0434\u0430\u0442\u043d\u044b\u0445 \u0438\u043d\u0441\u043f\u0435\u043a\u0442\u043e\u0440\u043e\u0432 \u0432 \u0443\u043a\u0440\u0430\u0438\u043d\u0441\u043a\u0438\u0445 \u0433\u0443\u0431\u0435\u0440\u043d\u0438\u044f\u0445 \u0420\u043e\u0441\u0441\u0438\u0439\u0441\u043a\u043e\u0439 \u0438\u043c\u043f\u0435\u0440\u0438\u0438","display_name":"\u041a \u0432\u043e\u043f\u0440\u043e\u0441\u0443 \u0441\u043e\u0437\u0434\u0430\u043d\u0438\u044f \u0438 \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438 \u0438\u043d\u0441\u0442\u0438\u0442\u0443\u0442\u0430 \u043f\u043e\u0434\u0430\u0442\u043d\u044b\u0445 \u0438\u043d\u0441\u043f\u0435\u043a\u0442\u043e\u0440\u043e\u0432 \u0432 \u0443\u043a\u0440\u0430\u0438\u043d\u0441\u043a\u0438\u0445 \u0433\u0443\u0431\u0435\u0440\u043d\u0438\u044f\u0445 \u0420\u043e\u0441\u0441\u0438\u0439\u0441\u043a\u043e\u0439 \u0438\u043c\u043f\u0435\u0440\u0438\u0438","publication_year":2012,"publication_date":"2012-01-01","ids":{"openalex":"https://openalex.org/W7201044673"},"language":"uk","primary_location":{"id":"pmh:oai:dspace.kntu.kr.ua:123456789/7202","doi":null,"is_oa":true,"landing_page_url":"https://dspace.kntu.kr.ua/handle/123456789/7202","pdf_url":"https://dspace.kntu.kr.ua/bitstreams/6fb8b90f-b17d-47fa-b436-63f7e349a5dc/download","source":{"id":"https://openalex.org/S4406922243","display_name":"Central Ukrainian National Technical University Repozitory","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","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Article"},"volume":null,"type":"article","indexed_in":[],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://dspace.kntu.kr.ua/bitstreams/6fb8b90f-b17d-47fa-b436-63f7e349a5dc/download","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5145573964","display_name":"\u0412. \u041c. \u041e\u0440\u043b\u0438\u043a","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u041e\u0440\u043b\u0438\u043a, \u0412. \u041c.","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5144973536","display_name":"\u041b. \u0412. \u0413\u043e\u0434\u0443\u043d\u043e\u0432\u0430","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u0413\u043e\u0434\u0443\u043d\u043e\u0432\u0430, \u041b. \u0412.","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5077036075","display_name":"V. Orlyk","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Orlyk, V.","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5037626079","display_name":"L. Godunova","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Godunova, L.","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.86741559,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11070","display_name":"Soviet and Russian History","score":0.8310999870300293,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11070","display_name":"Soviet and Russian History","score":0.8310999870300293,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.11020000278949738,"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/T10605","display_name":"Historical Economic and Social Studies","score":0.020600000396370888,"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-inspectors","display_name":"tax inspectors","score":0.9760000109672546},{"id":"https://openalex.org/keywords/tax-policy","display_name":"tax policy","score":0.8479999899864197},{"id":"https://openalex.org/keywords/russian-empire","display_name":"Russian Empire","score":0.9800000190734863},{"id":"https://openalex.org/keywords/ukrainian-governorates","display_name":"Ukrainian governorates","score":0.746999979019165},{"id":"https://openalex.org/keywords/regional-tax-administration","display_name":"regional tax administration","score":0.6320000290870667},{"id":"https://openalex.org/keywords/tax-history","display_name":"history of taxation","score":0.8629999756813049},{"id":"https://openalex.org/keywords/19th-century","display_name":"19th century","score":0.753000020980835}],"concepts":[{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.5274999737739563},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.40369999408721924},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.38429999351501465},{"id":"https://openalex.org/C18762648","wikidata":"https://www.wikidata.org/wiki/Q42213","display_name":"Work (physics)","level":2,"score":0.2671999931335449},{"id":"https://openalex.org/C109986646","wikidata":"https://www.wikidata.org/wiki/Q546113","display_name":"Public policy","level":2,"score":0.26570001244544983},{"id":"https://openalex.org/C2776805697","wikidata":"https://www.wikidata.org/wiki/Q3445707","display_name":"Tax policy","level":3,"score":0.25920000672340393},{"id":"https://openalex.org/C2777351106","wikidata":"https://www.wikidata.org/wiki/Q49371","display_name":"Legislation","level":2,"score":0.24809999763965607},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.241799995303154},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.23160000145435333},{"id":"https://openalex.org/C136264566","wikidata":"https://www.wikidata.org/wiki/Q159810","display_name":"Economy","level":1,"score":0.2298000007867813}],"mesh":[],"locations_count":1,"locations":[{"id":"pmh:oai:dspace.kntu.kr.ua:123456789/7202","doi":null,"is_oa":true,"landing_page_url":"https://dspace.kntu.kr.ua/handle/123456789/7202","pdf_url":"https://dspace.kntu.kr.ua/bitstreams/6fb8b90f-b17d-47fa-b436-63f7e349a5dc/download","source":{"id":"https://openalex.org/S4406922243","display_name":"Central Ukrainian National Technical University Repozitory","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","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Article"}],"best_oa_location":{"id":"pmh:oai:dspace.kntu.kr.ua:123456789/7202","doi":null,"is_oa":true,"landing_page_url":"https://dspace.kntu.kr.ua/handle/123456789/7202","pdf_url":"https://dspace.kntu.kr.ua/bitstreams/6fb8b90f-b17d-47fa-b436-63f7e349a5dc/download","source":{"id":"https://openalex.org/S4406922243","display_name":"Central Ukrainian National Technical University Repozitory","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","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Article"},"sustainable_development_goals":[{"score":0.8999999761581421,"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7201044673.pdf","grobid_xml":"https://content.openalex.org/works/W7201044673.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7197547009","https://openalex.org/W3084522188","https://openalex.org/W7199055807","https://openalex.org/W7058266194","https://openalex.org/W7199048064","https://openalex.org/W7072544285","https://openalex.org/W7197846529","https://openalex.org/W7197570404","https://openalex.org/W2490048689","https://openalex.org/W4285688991"],"abstract_inverted_index":{"\u0421\u0442\u0430\u0442\u0442\u044f":[0],"\u043f\u0440\u0438\u0441\u0432\u044f\u0447\u0435\u043d\u0430":[1],"\u0456\u0441\u0442\u043e\u0440\u0456\u0457":[2],"\u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0457":[3],"\u043f\u043e\u043b\u0456\u0442\u0438\u043a\u0438":[4],"\u0443\u0440\u044f\u0434\u0443":[5],"\u0420\u043e\u0441\u0456\u0439\u0441\u044c\u043a\u043e\u0457":[6],"\u0456\u043c\u043f\u0435\u0440\u0456\u0457,":[7],"\u0437\u043e\u043a\u0440\u0435\u043c\u0430":[8],"\u0456\u043d\u0441\u0442\u0438\u0442\u0443\u0442\u0443":[9],"\u043f\u043e\u0434\u0430\u0442\u043d\u0438\u0445":[10],"\u0456\u043d\u0441\u043f\u0435\u043a\u0442\u043e\u0440\u0456\u0432,":[11],"\u0440\u0435\u0433\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0456":[12],"\u043e\u0441\u043e\u0431\u043b\u0438\u0432\u043e\u0441\u0442\u0456":[13],"\u0432\u043f\u0440\u043e\u0432\u0430\u0434\u0436\u0435\u043d\u043d\u044f":[14],"\u0442\u0430":[15],"\u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456":[16],"\u044f\u043a\u043e\u0433\u043e":[17],"\u0434\u043e\u0441\u043b\u0456\u0434\u0436\u0435\u043d\u0456":[18],"\u043d\u0435\u0434\u043e\u0441\u0442\u0430\u0442\u043d\u044c\u043e.":[19],"Describes":[20],"the":[21,24,28,31],"history":[22],"of":[23,27,30],"tax":[25,37],"policy":[26],"government":[29],"Russian":[32],"Empire,":[33],"in":[34],"particular":[35],"institute":[36],"inspector,":[38],"regional":[39],"features":[40],"and":[41],"implementation":[42],"activities":[43],"which":[44],"explored":[45],"enough.":[46],"\u0421\u0442\u0430\u0442\u044c\u044f":[47],"\u043f\u043e\u0441\u0432\u044f\u0449\u0435\u043d\u0430":[48],"\u0438\u0441\u0442\u043e\u0440\u0438\u0438":[49],"\u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0439":[50],"\u043f\u043e\u043b\u0438\u0442\u0438\u043a\u0438":[51],"\u043f\u0440\u0430\u0432\u0438\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0430":[52],"\u0420\u043e\u0441\u0441\u0438\u0439\u0441\u043a\u043e\u0439":[53],"\u0438\u043c\u043f\u0435\u0440\u0438\u0438,":[54],"\u0432":[55],"\u0447\u0430\u0441\u0442\u043d\u043e\u0441\u0442\u0438":[56],"\u0438\u043d\u0441\u0442\u0438\u0442\u0443\u0442\u0430":[57],"\u043f\u043e\u0434\u0430\u0442\u043d\u044b\u0445":[58],"\u0438\u043d\u0441\u043f\u0435\u043a\u0442\u043e\u0440\u043e\u0432,":[59],"\u0440\u0435\u0433\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u044b\u0435":[60],"\u043e\u0441\u043e\u0431\u0435\u043d\u043d\u043e\u0441\u0442\u0438":[61],"\u0432\u043d\u0435\u0434\u0440\u0435\u043d\u0438\u044f":[62],"\u0438":[63],"\u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438":[64],"\u043a\u043e\u0442\u043e\u0440\u043e\u0433\u043e":[65],"\u0438\u0441\u0441\u043b\u0435\u0434\u043e\u0432\u0430\u043d\u044b":[66],"\u043d\u0435\u0434\u043e\u0441\u0442\u0430\u0442\u043e\u0447\u043d\u043e.":[67]},"counts_by_year":[],"updated_date":"2026-08-10T07:06:39.071514","created_date":"2026-08-07T00:00:00"}
