{"id":"https://openalex.org/W7216633614","doi":null,"title":"O cr\u00e9dito tribut\u00e1rio no processo de fal\u00eancia. Men\u00e7\u00e3o especial \u00e0 contribui\u00e7\u00e3o imobili\u00e1ria","display_name":"O cr\u00e9dito tribut\u00e1rio no processo de fal\u00eancia. Men\u00e7\u00e3o especial \u00e0 contribui\u00e7\u00e3o imobili\u00e1ria","publication_year":2023,"publication_date":"2023-12-04","ids":{"openalex":"https://openalex.org/W7216633614"},"language":"es","primary_location":{"id":"pmh:oai:revista.fder.edu.uy:article/904","doi":null,"is_oa":true,"landing_page_url":"https://revista.fder.edu.uy/index.php/rfd/article/view/rfd2023n56a2","pdf_url":null,"source":{"id":"https://openalex.org/S4210168543","display_name":"Revista de la Facultad de Derecho","issn_l":"0797-8316","issn":["0797-8316","2301-0665"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","erih-plus","latindex","poland-20","russia-white-list-3","scielo"],"host_organization":"https://openalex.org/P4310318965","host_organization_name":"Facultad de Derecho","host_organization_lineage":["https://openalex.org/P4310318965"],"host_organization_lineage_names":["Facultad de Derecho"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"0797-8316","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","indexed_in":[],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://revista.fder.edu.uy/index.php/rfd/article/view/rfd2023n56a2","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5014435695","display_name":"Virginia Bado","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I16097986","display_name":"Universitat de Val\u00e8ncia","ror":"https://ror.org/043nxc105","country_code":"ES","type":"education","lineage":["https://openalex.org/I16097986"]}],"countries":["ES"],"is_corresponding":true,"raw_author_name":"Bado Cardozo, Virginia S.","raw_affiliation_strings":["Profesor agregado de Derecho Comercial de la Universidad de la Rep\u00fablica (UDELAR). Doctor (Universidad de Valencia\u00adEspa\u00f1a)"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Profesor agregado de Derecho Comercial de la Universidad de la Rep\u00fablica (UDELAR). Doctor (Universidad de Valencia\u00adEspa\u00f1a)","institution_ids":["https://openalex.org/I16097986"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5014435695"],"corresponding_institution_ids":["https://openalex.org/I16097986"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.58711279,"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/T12509","display_name":"Corporate Insolvency and Governance","score":0.9351000189781189,"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/T12509","display_name":"Corporate Insolvency and Governance","score":0.9351000189781189,"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/T12148","display_name":"Brazilian Legal Issues","score":0.052000001072883606,"subfield":{"id":"https://openalex.org/subfields/3308","display_name":"Law"},"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/T14030","display_name":"Taxation and Legal Issues","score":0.003100000089034438,"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-credits","display_name":"tax credits","score":0.7799999713897705},{"id":"https://openalex.org/keywords/bankruptcy","display_name":"bankruptcy","score":0.656000018119812},{"id":"https://openalex.org/keywords/real-estate-taxation","display_name":"real estate taxation","score":0.7630000114440918},{"id":"https://openalex.org/keywords/bankruptcy-liquidation","display_name":"bankruptcy liquidation","score":0.871999979019165},{"id":"https://openalex.org/keywords/brazilian-bankruptcy-law","display_name":"Brazilian bankruptcy law","score":0.4309999942779541}],"concepts":[{"id":"https://openalex.org/C504631918","wikidata":"https://www.wikidata.org/wiki/Q152074","display_name":"Bankruptcy","level":2,"score":0.7196999788284302},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5497999787330627},{"id":"https://openalex.org/C182306322","wikidata":"https://www.wikidata.org/wiki/Q1779371","display_name":"Order (exchange)","level":2,"score":0.5095000267028809},{"id":"https://openalex.org/C2778012447","wikidata":"https://www.wikidata.org/wiki/Q1034415","display_name":"Scope (computer science)","level":2,"score":0.5005999803543091},{"id":"https://openalex.org/C198082294","wikidata":"https://www.wikidata.org/wiki/Q3399648","display_name":"Position (finance)","level":2,"score":0.45739999413490295},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.3873000144958496},{"id":"https://openalex.org/C48103436","wikidata":"https://www.wikidata.org/wiki/Q599031","display_name":"State (computer science)","level":2,"score":0.38109999895095825},{"id":"https://openalex.org/C82279013","wikidata":"https://www.wikidata.org/wiki/Q684740","display_name":"Real estate","level":2,"score":0.3747999966144562},{"id":"https://openalex.org/C190253527","wikidata":"https://www.wikidata.org/wiki/Q295354","display_name":"Law and economics","level":1,"score":0.37380000948905945},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.37310001254081726},{"id":"https://openalex.org/C2776299755","wikidata":"https://www.wikidata.org/wiki/Q432449","display_name":"Carry (investment)","level":2,"score":0.3625999987125397},{"id":"https://openalex.org/C138147947","wikidata":"https://www.wikidata.org/wiki/Q1183659","display_name":"Declaration","level":2,"score":0.36039999127388},{"id":"https://openalex.org/C192209626","wikidata":"https://www.wikidata.org/wiki/Q190909","display_name":"Focus (optics)","level":2,"score":0.35510000586509705},{"id":"https://openalex.org/C158154518","wikidata":"https://www.wikidata.org/wiki/Q7310970","display_name":"Relevance (law)","level":2,"score":0.34139999747276306},{"id":"https://openalex.org/C18762648","wikidata":"https://www.wikidata.org/wiki/Q42213","display_name":"Work (physics)","level":2,"score":0.314300000667572},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.3075999915599823},{"id":"https://openalex.org/C2780495726","wikidata":"https://www.wikidata.org/wiki/Q2186896","display_name":"Estate","level":2,"score":0.30239999294281006},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.2921000123023987},{"id":"https://openalex.org/C98045186","wikidata":"https://www.wikidata.org/wiki/Q205663","display_name":"Process (computing)","level":2,"score":0.28540000319480896},{"id":"https://openalex.org/C120527767","wikidata":"https://www.wikidata.org/wiki/Q3196867","display_name":"Debt","level":2,"score":0.28439998626708984},{"id":"https://openalex.org/C4163816","wikidata":"https://www.wikidata.org/wiki/Q757382","display_name":"Insolvency","level":2,"score":0.2833999991416931},{"id":"https://openalex.org/C188198153","wikidata":"https://www.wikidata.org/wiki/Q1613840","display_name":"Limiting","level":2,"score":0.25279998779296875}],"mesh":[],"locations_count":1,"locations":[{"id":"pmh:oai:revista.fder.edu.uy:article/904","doi":null,"is_oa":true,"landing_page_url":"https://revista.fder.edu.uy/index.php/rfd/article/view/rfd2023n56a2","pdf_url":null,"source":{"id":"https://openalex.org/S4210168543","display_name":"Revista de la Facultad de Derecho","issn_l":"0797-8316","issn":["0797-8316","2301-0665"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","erih-plus","latindex","poland-20","russia-white-list-3","scielo"],"host_organization":"https://openalex.org/P4310318965","host_organization_name":"Facultad de Derecho","host_organization_lineage":["https://openalex.org/P4310318965"],"host_organization_lineage_names":["Facultad de Derecho"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"0797-8316","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"pmh:oai:revista.fder.edu.uy:article/904","doi":null,"is_oa":true,"landing_page_url":"https://revista.fder.edu.uy/index.php/rfd/article/view/rfd2023n56a2","pdf_url":null,"source":{"id":"https://openalex.org/S4210168543","display_name":"Revista de la Facultad de Derecho","issn_l":"0797-8316","issn":["0797-8316","2301-0665"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","erih-plus","latindex","poland-20","russia-white-list-3","scielo"],"host_organization":"https://openalex.org/P4310318965","host_organization_name":"Facultad de Derecho","host_organization_lineage":["https://openalex.org/P4310318965"],"host_organization_lineage_names":["Facultad de Derecho"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"0797-8316","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[{"score":0.6601999998092651,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions"}],"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/W7025194638","https://openalex.org/W7015424866","https://openalex.org/W3138458747","https://openalex.org/W1028635345","https://openalex.org/W1749269195","https://openalex.org/W4251883344","https://openalex.org/W148033268","https://openalex.org/W2795420942","https://openalex.org/W3175077777","https://openalex.org/W3184935028"],"abstract_inverted_index":{"In":[0],"this":[1,108],"paper":[2],"we":[3],"carry":[4],"out":[5],"a":[6],"coordinated":[7],"reading":[8],"of":[9,15,18,23,38,48,64,99,116],"articles":[10],"114,":[11],"177":[12],"and":[13,25,41],"254":[14],"Law":[16],"18,387,":[17],"October":[19],"23,":[20],"on":[21,31,53,107],"Declaration":[22],"Bankruptcy":[24],"Business":[26],"Reorganization":[27],"with":[28],"two":[29],"objectives:":[30],"the":[32,36,39,42,46,54,58,62,76,79,91,97,100,114,117],"one":[33],"hand,":[34,56],"understand":[35],"position":[37],"State":[40],"Departmental":[43,86],"Governments":[44,87],"regarding":[45],"collection":[47],"tax":[49,95,110],"obligations":[50],"in":[51,72,78,120],"bankruptcy\u037e":[52],"other":[55],"explain":[57],"regime":[59],"applicable":[60],"to":[61,67,74,89,105,111],"buyer":[63,98],"goods":[65],"tending":[66],"exempt":[68],"him":[69],"from":[70,96],"taxes":[71],"order":[73],"facilitate":[75],"acquisition":[77],"bankruptcy":[80],"liquidation.":[81],"Finally,":[82],"given":[83],"that":[84],"some":[85],"seek":[88],"collect":[90],"unsatisfied":[92],"real":[93],"estate":[94],"property,":[101],"it":[102],"is":[103],"necessary":[104],"focus":[106],"particular":[109],"make":[112],"clear":[113],"scope":[115],"State's":[118],"right":[119],"bankruptcy.":[121]},"counts_by_year":[],"updated_date":"2026-10-12T09:40:04.860316","created_date":"2026-10-03T00:00:00"}