{"id":"https://openalex.org/W3203237759","doi":"https://doi.org/10.1109/acit52158.2021.9548630","title":"Analysis of Tax Burden in Ukraine in the Context of European Integration","display_name":"Analysis of Tax Burden in Ukraine in the Context of European Integration","publication_year":2021,"publication_date":"2021-09-15","ids":{"openalex":"https://openalex.org/W3203237759","doi":"https://doi.org/10.1109/acit52158.2021.9548630","mag":"3203237759"},"language":"en","primary_location":{"id":"doi:10.1109/acit52158.2021.9548630","is_oa":false,"landing_page_url":"https://doi.org/10.1109/acit52158.2021.9548630","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2021 11th International Conference on Advanced Computer Information Technologies (ACIT)","raw_type":"proceedings-article"},"type":"article","indexed_in":["crossref"],"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/A5084050667","display_name":"Serhii Spivak","orcid":"https://orcid.org/0000-0002-7160-2151"},"institutions":[{"id":"https://openalex.org/I4210147056","display_name":"Ternopil Ivan Pului National Technical University","ror":"https://ror.org/045hmbf04","country_code":"UA","type":"education","lineage":["https://openalex.org/I4210147056"]}],"countries":["UA"],"is_corresponding":true,"raw_author_name":"Serhii Spivak","raw_affiliation_strings":["Department of Acounting and Audit, Ternopil I. Puluj National Technical University, Ternopil, Ukraine"],"affiliations":[{"raw_affiliation_string":"Department of Acounting and Audit, Ternopil I. Puluj National Technical University, Ternopil, Ukraine","institution_ids":["https://openalex.org/I4210147056"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5057769605","display_name":"Svitlana Krepych","orcid":"https://orcid.org/0000-0001-7700-8367"},"institutions":[{"id":"https://openalex.org/I160977438","display_name":"West Ukrainian National University","ror":"https://ror.org/047988g19","country_code":"UA","type":"education","lineage":["https://openalex.org/I160977438"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"Svitlana Krepych","raw_affiliation_strings":["Department of Computer Science, West Ukrainian National University, Ternopil, Ukraine"],"affiliations":[{"raw_affiliation_string":"Department of Computer Science, West Ukrainian National University, Ternopil, Ukraine","institution_ids":["https://openalex.org/I160977438"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5031010861","display_name":"Iryna Spivak","orcid":"https://orcid.org/0000-0003-4831-0780"},"institutions":[{"id":"https://openalex.org/I160977438","display_name":"West Ukrainian National University","ror":"https://ror.org/047988g19","country_code":"UA","type":"education","lineage":["https://openalex.org/I160977438"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"Iryna Spivak","raw_affiliation_strings":["Department of Computer Science, West Ukrainian National University, Ternopil, Ukraine"],"affiliations":[{"raw_affiliation_string":"Department of Computer Science, West Ukrainian National University, Ternopil, Ukraine","institution_ids":["https://openalex.org/I160977438"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5035942757","display_name":"Ruslan Brukhanskyi","orcid":"https://orcid.org/0000-0002-9360-1109"},"institutions":[{"id":"https://openalex.org/I160977438","display_name":"West Ukrainian National University","ror":"https://ror.org/047988g19","country_code":"UA","type":"education","lineage":["https://openalex.org/I160977438"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"Ruslan Brukhanskyi","raw_affiliation_strings":["Department of Accounting And Economic And Legal Support Of Agrarian And Industrial Business, West Ukrainian National University, Ternopil, Ukraine"],"affiliations":[{"raw_affiliation_string":"Department of Accounting And Economic And Legal Support Of Agrarian And Industrial Business, West Ukrainian National University, Ternopil, Ukraine","institution_ids":["https://openalex.org/I160977438"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5028969436","display_name":"\u0423\u043b\u044f\u043d\u0430 \u0422\u043a\u0430\u0447","orcid":"https://orcid.org/0000-0001-6201-1555"},"institutions":[{"id":"https://openalex.org/I160977438","display_name":"West Ukrainian National University","ror":"https://ror.org/047988g19","country_code":"UA","type":"education","lineage":["https://openalex.org/I160977438"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"Uliana Tkach","raw_affiliation_strings":["Department of International Tourism and Hospitaly Bussiness, West Ukrainian National University, Ternopil, Ukraine"],"affiliations":[{"raw_affiliation_string":"Department of International Tourism and Hospitaly Bussiness, West Ukrainian National University, Ternopil, Ukraine","institution_ids":["https://openalex.org/I160977438"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":5,"corresponding_author_ids":["https://openalex.org/A5084050667"],"corresponding_institution_ids":["https://openalex.org/I4210147056"],"apc_list":null,"apc_paid":null,"fwci":1.3065,"has_fulltext":false,"cited_by_count":4,"citation_normalized_percentile":{"value":0.84326522,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":91,"max":97},"biblio":{"volume":null,"issue":null,"first_page":"385","last_page":"388"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13172","display_name":"Economic Issues in Ukraine","score":0.9936000108718872,"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":0.9936000108718872,"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/T13042","display_name":"Economic and Fiscal Studies","score":0.98580002784729,"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/T13499","display_name":"Economic Systems and Logistics Management","score":0.9745000004768372,"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/context","display_name":"Context (archaeology)","score":0.572097659111023},{"id":"https://openalex.org/keywords/eu-countries","display_name":"Eu countries","score":0.5246644020080566},{"id":"https://openalex.org/keywords/tax-revenue","display_name":"Tax revenue","score":0.5076998472213745},{"id":"https://openalex.org/keywords/european-union","display_name":"European union","score":0.5050819516181946},{"id":"https://openalex.org/keywords/revenue","display_name":"Revenue","score":0.4830642342567444},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.480059951543808},{"id":"https://openalex.org/keywords/value-added-tax","display_name":"Value-added tax","score":0.43044963479042053},{"id":"https://openalex.org/keywords/economic-policy","display_name":"Economic policy","score":0.3942399024963379},{"id":"https://openalex.org/keywords/economics","display_name":"Economics","score":0.3477551341056824},{"id":"https://openalex.org/keywords/public-economics","display_name":"Public economics","score":0.2962799072265625},{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.1660701334476471},{"id":"https://openalex.org/keywords/geography","display_name":"Geography","score":0.07553443312644958}],"concepts":[{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.572097659111023},{"id":"https://openalex.org/C2993508850","wikidata":"https://www.wikidata.org/wiki/Q185441","display_name":"Eu countries","level":3,"score":0.5246644020080566},{"id":"https://openalex.org/C121964417","wikidata":"https://www.wikidata.org/wiki/Q385503","display_name":"Tax revenue","level":2,"score":0.5076998472213745},{"id":"https://openalex.org/C2910001868","wikidata":"https://www.wikidata.org/wiki/Q458","display_name":"European union","level":2,"score":0.5050819516181946},{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.4830642342567444},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.480059951543808},{"id":"https://openalex.org/C111326686","wikidata":"https://www.wikidata.org/wiki/Q128635","display_name":"Value-added tax","level":2,"score":0.43044963479042053},{"id":"https://openalex.org/C105639569","wikidata":"https://www.wikidata.org/wiki/Q582577","display_name":"Economic policy","level":1,"score":0.3942399024963379},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3477551341056824},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.2962799072265625},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.1660701334476471},{"id":"https://openalex.org/C205649164","wikidata":"https://www.wikidata.org/wiki/Q1071","display_name":"Geography","level":0,"score":0.07553443312644958},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.0}],"mesh":[],"locations_count":7,"locations":[{"id":"doi:10.1109/acit52158.2021.9548630","is_oa":false,"landing_page_url":"https://doi.org/10.1109/acit52158.2021.9548630","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2021 11th International Conference on Advanced Computer Information Technologies (ACIT)","raw_type":"proceedings-article"},{"id":"pmh:oai:elartu.tntu.edu.ua:lib/36545","is_oa":false,"landing_page_url":"http://elartu.tntu.edu.ua/handle/lib/36545","pdf_url":null,"source":{"id":"https://openalex.org/S4306401453","display_name":"ELARTU (Ternopil National Technical University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"host_organization":"https://openalex.org/I92130990","host_organization_name":"Ternopil Ivan Pul'uj National Technical University","host_organization_lineage":["https://openalex.org/I92130990"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Master Thesis"},{"id":"pmh:oai:elartu.tntu.edu.ua:lib/36609","is_oa":false,"landing_page_url":"http://elartu.tntu.edu.ua/handle/lib/36609","pdf_url":null,"source":{"id":"https://openalex.org/S4306401453","display_name":"ELARTU (Ternopil National Technical University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"host_organization":"https://openalex.org/I92130990","host_organization_name":"Ternopil Ivan Pul'uj National Technical University","host_organization_lineage":["https://openalex.org/I92130990"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Conference Abstract"},{"id":"pmh:oai:elartu.tntu.edu.ua:lib/36616","is_oa":false,"landing_page_url":"http://elartu.tntu.edu.ua/handle/lib/36616","pdf_url":null,"source":{"id":"https://openalex.org/S4306401453","display_name":"ELARTU (Ternopil National Technical University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"host_organization":"https://openalex.org/I92130990","host_organization_name":"Ternopil Ivan Pul'uj National Technical University","host_organization_lineage":["https://openalex.org/I92130990"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Conference Abstract"},{"id":"pmh:oai:elartu.tntu.edu.ua:lib/39762","is_oa":false,"landing_page_url":"http://elartu.tntu.edu.ua/handle/lib/39762","pdf_url":null,"source":{"id":"https://openalex.org/S4306401453","display_name":"ELARTU (Ternopil National Technical University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"host_organization":"https://openalex.org/I92130990","host_organization_name":"Ternopil Ivan Pul'uj National Technical University","host_organization_lineage":["https://openalex.org/I92130990"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Conference Abstract"},{"id":"pmh:oai:elartu.tntu.edu.ua:lib/41519","is_oa":false,"landing_page_url":"http://elartu.tntu.edu.ua/handle/lib/41519","pdf_url":null,"source":{"id":"https://openalex.org/S4306401453","display_name":"ELARTU (Ternopil National Technical University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"host_organization":"https://openalex.org/I92130990","host_organization_name":"Ternopil Ivan Pul'uj National Technical University","host_organization_lineage":["https://openalex.org/I92130990"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":null},{"id":"pmh:oai:elartu.tntu.edu.ua:lib/44220","is_oa":false,"landing_page_url":"http://elartu.tntu.edu.ua/handle/lib/44220","pdf_url":null,"source":{"id":"https://openalex.org/S4306401453","display_name":"ELARTU (Ternopil National Technical University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"host_organization":"https://openalex.org/I92130990","host_organization_name":"Ternopil Ivan Pul'uj National Technical University","host_organization_lineage":["https://openalex.org/I92130990"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Master Thesis"}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Partnerships for the goals","id":"https://metadata.un.org/sdg/17","score":0.5099999904632568}],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":9,"referenced_works":["https://openalex.org/W1500008174","https://openalex.org/W1915177575","https://openalex.org/W1999975251","https://openalex.org/W2230243104","https://openalex.org/W2337617552","https://openalex.org/W2967886833","https://openalex.org/W3091602431","https://openalex.org/W6629996517","https://openalex.org/W6766513162"],"related_works":["https://openalex.org/W4310173797","https://openalex.org/W2603334655","https://openalex.org/W1544444669","https://openalex.org/W2970916260","https://openalex.org/W2360183304","https://openalex.org/W2810390450","https://openalex.org/W2955978773","https://openalex.org/W47165141","https://openalex.org/W4391213988","https://openalex.org/W4313487517"],"abstract_inverted_index":{"The":[0,16,32,44,86],"work":[1],"is":[2,30,42,62,93],"devoted":[3],"to":[4,66,83,102,107],"analyzes":[5],"the":[6,19,25,38,56,70,76,96,103,108,116,119,122,130,133,139],"level":[7,33,72,87,123,140],"of":[8,18,22,27,34,46,58,73,78,88,98,110,118,121,124,132,141],"tax":[9,20,35,74,79,89,100,125,142],"burden":[10,36,90,126,143],"in":[11,24,37,54,60,64,91,127,144],"Ukraine":[12,23,59,92,128,145],"and":[13,51,81,129],"EU":[14,39],"countries.":[15],"role":[17],"system":[21],"context":[26],"economic":[28],"reforms":[29],"considered.":[31],"member":[40],"states":[41],"analyzed.":[43],"analysis":[45,120],"international":[47],"ratings":[48],"\"Doing":[49],"business\"":[50],"\"Paying":[52],"Taxes\",":[53],"particular":[55],"position":[57],"them":[61],"calculated":[63],"according":[65],"such":[67],"indicators":[68],"as:":[69],"overall":[71],"burden,":[75],"number":[77],"payments":[80],"time":[82],"pay":[84],"taxes.":[85],"determined":[94],"by":[95],"ratio":[97],"actual":[99],"revenues":[101],"consolidated":[104],"state":[105],"budget":[106],"amount":[109],"gross":[111],"domestic":[112],"product.":[113],"Based":[114],"on":[115],"results":[117],"countries":[131],"European":[134],"Union,":[135],"recommendations":[136],"for":[137],"optimizing":[138],"have":[146],"been":[147],"developed.":[148]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2023,"cited_by_count":3}],"updated_date":"2026-03-20T23:20:44.827607","created_date":"2025-10-10T00:00:00"}