{"id":"https://openalex.org/W2938835754","doi":null,"title":"\u0627\u0644\u0639\u0641\u0648 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0648\u0625\u0634\u0643\u0627\u0644\u0627\u062a\u0647","display_name":"\u0627\u0644\u0639\u0641\u0648 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0648\u0625\u0634\u0643\u0627\u0644\u0627\u062a\u0647","publication_year":2013,"publication_date":"2013-05-09","ids":{"openalex":"https://openalex.org/W2938835754","mag":"2938835754"},"language":"ar","primary_location":{"id":"mag:2938835754","doi":null,"is_oa":false,"landing_page_url":"https://www.asjp.cerist.dz/en/article/18407","pdf_url":null,"source":{"id":"https://openalex.org/S4306518450","display_name":"L'entreprise","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":"L'entreprise","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/A5023286503","display_name":"\u0628\u0627\u062f\u064a\u0633 \u0628\u0646 \u0639\u064a\u0634\u0629","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u0628\u0627\u062f\u064a\u0633 \u0628\u0646 \u0639\u064a\u0634\u0629","raw_affiliation_strings":["\u062c\u0627\u0645\u0639\u0629 \u0648\u0631\u0642\u0644\u0629"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u062c\u0627\u0645\u0639\u0629 \u0648\u0631\u0642\u0644\u0629","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5082456609","display_name":"\u0625\u064a\u0645\u0627\u0646 \u0637\u0627\u0637\u0627","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210107086","display_name":"University of Algiers 3","ror":"https://ror.org/01pynjp12","country_code":"DZ","type":"education","lineage":["https://openalex.org/I4210107086"]}],"countries":["DZ"],"is_corresponding":false,"raw_author_name":"\u0625\u064a\u0645\u0627\u0646 \u0637\u0627\u0637\u0627","raw_affiliation_strings":["\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u062c\u0632\u0627\u0626\u0631 3"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u062c\u0632\u0627\u0626\u0631 3","institution_ids":["https://openalex.org/I4210107086"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.57097112,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"2","issue":"2","first_page":"7","last_page":"26"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.49070000648498535,"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/T14030","display_name":"Taxation and Legal Issues","score":0.49070000648498535,"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/T13042","display_name":"Economic and Fiscal Studies","score":0.448199987411499,"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/T11508","display_name":"Corporate Taxation and Avoidance","score":0.03400000184774399,"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-remission","display_name":"tax remission","score":0.8370000123977661},{"id":"https://openalex.org/keywords/tax-exemption","display_name":"tax exemption","score":0.6819999814033508},{"id":"https://openalex.org/keywords/tax-law","display_name":"tax law","score":0.6919999718666077}],"concepts":[{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.29047685861587524}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:2938835754","doi":null,"is_oa":false,"landing_page_url":"https://www.asjp.cerist.dz/en/article/18407","pdf_url":null,"source":{"id":"https://openalex.org/S4306518450","display_name":"L'entreprise","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":"L'entreprise","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16","score":0.6207000017166138}],"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/W2810851035","https://openalex.org/W2558601627","https://openalex.org/W2254391203","https://openalex.org/W3721282","https://openalex.org/W3005260662","https://openalex.org/W59070630","https://openalex.org/W7135494317","https://openalex.org/W3044076595","https://openalex.org/W4238381730","https://openalex.org/W200794432"],"abstract_inverted_index":null,"counts_by_year":[],"updated_date":"2025-10-10T17:16:08.811792","created_date":"2019-04-25T00:00:00"}
