{"id":"https://openalex.org/W2919084433","doi":null,"title":"\u0623\u062b\u0631 \u0627\u0644\u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0639\u0644\u0649 \u0633\u0648\u0642 \u0627\u0644\u0623\u0648\u0631\u0627\u0642 \u0627\u0644\u0645\u0627\u0644\u064a\u0629","display_name":"\u0623\u062b\u0631 \u0627\u0644\u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0639\u0644\u0649 \u0633\u0648\u0642 \u0627\u0644\u0623\u0648\u0631\u0627\u0642 \u0627\u0644\u0645\u0627\u0644\u064a\u0629","publication_year":2018,"publication_date":"2018-01-31","ids":{"openalex":"https://openalex.org/W2919084433","mag":"2919084433"},"language":"ar","primary_location":{"id":"mag:2919084433","doi":null,"is_oa":false,"landing_page_url":"https://www.asjp.cerist.dz/en/article/77685","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"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/A5031874732","display_name":"\u0639\u0628\u062f\u0627\u0644\u0642\u0627\u062f\u0631 \u0633\u0645\u064a\u0631 \u0628\u0633\u0628\u0639","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"\u0639\u0628\u062f \u0627\u0644\u0642\u0627\u062f\u0631 \u0628\u0633\u0628\u0639","raw_affiliation_strings":["\u062c\u0627\u0645\u0639\u0629 \u0633\u064a\u062f\u064a \u0628\u0644\u0639\u0628\u0627\u0633"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u062c\u0627\u0645\u0639\u0629 \u0633\u064a\u062f\u064a \u0628\u0644\u0639\u0628\u0627\u0633","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5031874732"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.24474345,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"1","issue":"1","first_page":"53","last_page":"74"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.7407000064849854,"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":0.7407000064849854,"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/T10047","display_name":"Financial Markets and Investment Strategies","score":0.10320000350475311,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"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/T11508","display_name":"Corporate Taxation and Avoidance","score":0.046300001442432404,"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-policy","display_name":"tax policy","score":0.9639999866485596},{"id":"https://openalex.org/keywords/securities-market","display_name":"securities market","score":0.8999999761581421},{"id":"https://openalex.org/keywords/capital-markets","display_name":"capital markets","score":0.5009999871253967}],"concepts":[{"id":"https://openalex.org/C127313418","wikidata":"https://www.wikidata.org/wiki/Q1069","display_name":"Geology","level":0,"score":0.3064459562301636}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:2919084433","doi":null,"is_oa":false,"landing_page_url":"https://www.asjp.cerist.dz/en/article/77685","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","score":0.46149998903274536,"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/W7150920188","https://openalex.org/W2757048987","https://openalex.org/W2760636964","https://openalex.org/W6922921988","https://openalex.org/W636988595","https://openalex.org/W3093045128","https://openalex.org/W7058425801","https://openalex.org/W7053343835","https://openalex.org/W4298445305","https://openalex.org/W2205965337"],"abstract_inverted_index":null,"counts_by_year":[],"updated_date":"2026-09-27T08:07:27.782135","created_date":"2019-03-11T00:00:00"}