{"id":"https://openalex.org/W280889476","doi":null,"title":"\u062a\u0634\u062e\u064a\u0635 \u0648\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u062c\u0632\u0627\u0626\u0631\u064a \u0627\u0644\u062d\u0627\u0644\u064a","display_name":"\u062a\u0634\u062e\u064a\u0635 \u0648\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u062c\u0632\u0627\u0626\u0631\u064a \u0627\u0644\u062d\u0627\u0644\u064a","publication_year":2012,"publication_date":"2012-12-01","ids":{"openalex":"https://openalex.org/W280889476","mag":"280889476"},"language":"ar","primary_location":{"id":"mag:280889476","doi":null,"is_oa":false,"landing_page_url":"http://193.194.80.37:8080/jspui/handle/123456789/1055","pdf_url":null,"source":{"id":"https://openalex.org/S4306537992","display_name":"\u0645\u0639\u0627\u0631\u0641","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":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"\u0645\u0639\u0627\u0631\u0641","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/A5009874608","display_name":"\u064a\u0648\u0633\u0641 \u0642\u0627\u0634\u064a","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I3129390127","display_name":"University of Bouira","ror":"https://ror.org/00vsxg936","country_code":"DZ","type":"education","lineage":["https://openalex.org/I3129390127"]}],"countries":["DZ"],"is_corresponding":true,"raw_author_name":"\u0642\u0627\u0634\u064a \u064a\u0648\u0633\u0641","raw_affiliation_strings":["\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0628\u0648\u064a\u0631\u0629"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0628\u0648\u064a\u0631\u0629","institution_ids":["https://openalex.org/I3129390127"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5009874608"],"corresponding_institution_ids":["https://openalex.org/I3129390127"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.05343953,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"7","issue":"13","first_page":"115","last_page":"136"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.9824000000953674,"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/T13042","display_name":"Economic and Fiscal Studies","score":0.9824000000953674,"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/T11257","display_name":"Taxation and Compliance Studies","score":0.014600000344216824,"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/T11461","display_name":"Local Government Finance and Decentralization","score":0.0006000000284984708,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/algerian-tax-system","display_name":"Algerian tax system","score":0.9679999947547913},{"id":"https://openalex.org/keywords/tax-system-evaluation","display_name":"tax system evaluation","score":0.7879999876022339},{"id":"https://openalex.org/keywords/tax-policy","display_name":"tax policy","score":0.4690000116825104},{"id":"https://openalex.org/keywords/tax-reform","display_name":"tax reform","score":0.5989999771118164}],"concepts":[{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.3230893015861511}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:280889476","doi":null,"is_oa":false,"landing_page_url":"http://193.194.80.37:8080/jspui/handle/123456789/1055","pdf_url":null,"source":{"id":"https://openalex.org/S4306537992","display_name":"\u0645\u0639\u0627\u0631\u0641","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":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"\u0645\u0639\u0627\u0631\u0641","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/W3125491636","https://openalex.org/W2978367379","https://openalex.org/W2786535629","https://openalex.org/W2758363371","https://openalex.org/W3173850628","https://openalex.org/W2924474317","https://openalex.org/W3207201795","https://openalex.org/W3000196807","https://openalex.org/W2898379403","https://openalex.org/W2996122950"],"abstract_inverted_index":null,"counts_by_year":[],"updated_date":"2026-10-12T09:40:04.860316","created_date":"2016-06-24T00:00:00"}
