{"id":"https://openalex.org/W2908989263","doi":null,"title":"\u062d\u062a\u0645\u064a\u0629 \u0625\u0635\u0640\u0640\u0644\u0627\u062d \u0627\u0644\u0645\u0646\u0638\u0648\u0645\u0640\u0629 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u0644\u0644\u062c\u0645\u0640\u0627\u0639\u0640\u0640\u0627\u062a \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a\u0629 \u0641\u0640\u0640\u064a \u0627\u0644\u062c\u0640\u0640\u0640\u0632\u0627\u0626\u0640\u0640\u0640\u0631","display_name":"\u062d\u062a\u0645\u064a\u0629 \u0625\u0635\u0640\u0640\u0644\u0627\u062d \u0627\u0644\u0645\u0646\u0638\u0648\u0645\u0640\u0629 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u0644\u0644\u062c\u0645\u0640\u0627\u0639\u0640\u0640\u0627\u062a \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a\u0629 \u0641\u0640\u0640\u064a \u0627\u0644\u062c\u0640\u0640\u0640\u0632\u0627\u0626\u0640\u0640\u0640\u0631","publication_year":2014,"publication_date":"2014-11-20","ids":{"openalex":"https://openalex.org/W2908989263","mag":"2908989263"},"language":"ar","primary_location":{"id":"mag:2908989263","doi":null,"is_oa":false,"landing_page_url":"https://www.asjp.cerist.dz/en/article/56161","pdf_url":null,"source":{"id":"https://openalex.org/S4306528107","display_name":"Revue Acad\u00e9mique de la Recherche Juridique","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":"Revue Acad\u00e9mique de la Recherche Juridique","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/A5024174034","display_name":"\u0648\u062f\u0627\u062f \u0639\u0644\u0648","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I187560010","display_name":"University of B\u00e9ja\u00efa","ror":"https://ror.org/03yb2hp88","country_code":"DZ","type":"education","lineage":["https://openalex.org/I187560010"]}],"countries":["DZ"],"is_corresponding":true,"raw_author_name":"\u0648\u062f\u0627\u062f \u0639\u0644\u0648","raw_affiliation_strings":["\u062c\u0627\u0645\u0639\u0629 \u0628\u062c\u0627\u064a\u0629"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u062c\u0627\u0645\u0639\u0629 \u0628\u062c\u0627\u064a\u0629","institution_ids":["https://openalex.org/I187560010"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5024174034"],"corresponding_institution_ids":["https://openalex.org/I187560010"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.53216071,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"5","issue":"2","first_page":"270","last_page":"295"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11461","display_name":"Local Government Finance and Decentralization","score":0.9628999829292297,"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/T11461","display_name":"Local Government Finance and Decentralization","score":0.9628999829292297,"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":0.011300000362098217,"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":0.006300000008195639,"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-reform","display_name":"tax reform","score":0.7310000061988831},{"id":"https://openalex.org/keywords/local-taxation","display_name":"local taxation","score":0.578000009059906},{"id":"https://openalex.org/keywords/regional-authorities","display_name":"regional authorities","score":0.5419999957084656},{"id":"https://openalex.org/keywords/fiscal-decentralization","display_name":"fiscal decentralization","score":0.6499999761581421},{"id":"https://openalex.org/keywords/tax-law","display_name":"tax law","score":0.40700000524520874},{"id":"https://openalex.org/keywords/algeria","display_name":"Algeria","score":0.7609999775886536}],"concepts":[{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.29555702209472656}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:2908989263","doi":null,"is_oa":false,"landing_page_url":"https://www.asjp.cerist.dz/en/article/56161","pdf_url":null,"source":{"id":"https://openalex.org/S4306528107","display_name":"Revue Acad\u00e9mique de la Recherche Juridique","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":"Revue Acad\u00e9mique de la Recherche Juridique","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.8046000003814697,"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16"}],"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/W2914388231","https://openalex.org/W3041017864","https://openalex.org/W2900720381","https://openalex.org/W2244023806","https://openalex.org/W3023574949","https://openalex.org/W4412180213","https://openalex.org/W3094962722","https://openalex.org/W3212974085","https://openalex.org/W2942591765","https://openalex.org/W2905033549"],"abstract_inverted_index":null,"counts_by_year":[],"updated_date":"2025-10-10T17:16:08.811792","created_date":"2019-01-25T00:00:00"}
