{"id":"https://openalex.org/W2942227402","doi":null,"title":"\u0627\u0644\u0625\u0635\u0644\u0627\u062d\u0627\u062a \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u0643\u062f\u0639\u0627\u0645\u0629 \u0644\u062a\u0647\u064a\u0626\u0629 \u0645\u0646\u0627\u062e \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0641\u064a \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629","display_name":"\u0627\u0644\u0625\u0635\u0644\u0627\u062d\u0627\u062a \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u0643\u062f\u0639\u0627\u0645\u0629 \u0644\u062a\u0647\u064a\u0626\u0629 \u0645\u0646\u0627\u062e \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0641\u064a \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629","publication_year":2019,"publication_date":"2019-03-30","ids":{"openalex":"https://openalex.org/W2942227402","mag":"2942227402"},"language":"ar","primary_location":{"id":"mag:2942227402","doi":null,"is_oa":false,"landing_page_url":"https://www.asjp.cerist.dz/en/article/83673","pdf_url":null,"source":{"id":"https://openalex.org/S4306537427","display_name":"\u0645\u062c\u0644\u0629 \u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0627\u062a \u0627\u0644\u0627\u0639\u0645\u0627\u0644 \u0648\u0627\u0644\u062a\u062c\u0627\u0631\u0629","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\u062c\u0644\u0629 \u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0627\u062a \u0627\u0644\u0627\u0639\u0645\u0627\u0644 \u0648\u0627\u0644\u062a\u062c\u0627\u0631\u0629","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/A5045856713","display_name":"\u062a\u0642\u0631\u0627\u0631\u062a \u064a\u0632\u064a\u062f","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I3132180716","display_name":"Larbi Ben M'hidi University of Oum El Bouaghi","ror":"https://ror.org/0034tbg85","country_code":"DZ","type":"education","lineage":["https://openalex.org/I3132180716"]}],"countries":["DZ"],"is_corresponding":false,"raw_author_name":"\u062a\u0642\u0631\u0627\u0631\u062a \u064a\u0632\u064a\u062f","raw_affiliation_strings":["\u062c\u0627\u0645\u0639\u0629 \u0623\u0645 \u0627\u0644\u0628\u0648\u0627\u0642\u064a"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u062c\u0627\u0645\u0639\u0629 \u0623\u0645 \u0627\u0644\u0628\u0648\u0627\u0642\u064a","institution_ids":["https://openalex.org/I3132180716"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5067017853","display_name":"\u0643\u0640\u0631\u062f\u0648\u062f\u064a \u0633\u0647\u0640\u0627\u0645","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I206961696","display_name":"University of Biskra","ror":"https://ror.org/05fr5y859","country_code":"DZ","type":"education","lineage":["https://openalex.org/I206961696"]}],"countries":["DZ"],"is_corresponding":false,"raw_author_name":"\u0643\u0640\u0631\u062f\u0648\u062f\u064a \u0633\u0647\u0640\u0627\u0645","raw_affiliation_strings":["\u062c\u0627\u0645\u0639\u0629 \u0628\u0633\u0643\u0631\u0629"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u062c\u0627\u0645\u0639\u0629 \u0628\u0633\u0643\u0631\u0629","institution_ids":["https://openalex.org/I206961696"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"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":0.05094511,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"4","issue":"1","first_page":"51","last_page":"69"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.51419997215271,"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":0.51419997215271,"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":0.3375999927520752,"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/T11770","display_name":"Fiscal Policy and Economic Growth","score":0.06549999862909317,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/tax-reform","display_name":"tax reform","score":0.9120000004768372},{"id":"https://openalex.org/keywords/investment-climate","display_name":"investment climate","score":0.9240000247955322},{"id":"https://openalex.org/keywords/business-environment","display_name":"business environment","score":0.5879999995231628},{"id":"https://openalex.org/keywords/economic-institutions","display_name":"economic institutions","score":0.7009999752044678},{"id":"https://openalex.org/keywords/tax-policy","display_name":"tax policy","score":0.6430000066757202}],"concepts":[{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.2982615828514099}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:2942227402","doi":null,"is_oa":false,"landing_page_url":"https://www.asjp.cerist.dz/en/article/83673","pdf_url":null,"source":{"id":"https://openalex.org/S4306537427","display_name":"\u0645\u062c\u0644\u0629 \u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0627\u062a \u0627\u0644\u0627\u0639\u0645\u0627\u0644 \u0648\u0627\u0644\u062a\u062c\u0627\u0631\u0629","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\u062c\u0644\u0629 \u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0627\u062a \u0627\u0644\u0627\u0639\u0645\u0627\u0644 \u0648\u0627\u0644\u062a\u062c\u0627\u0631\u0629","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.48510000109672546,"display_name":"Decent work and economic growth","id":"https://metadata.un.org/sdg/8"}],"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/W2954891279","https://openalex.org/W3038737670","https://openalex.org/W2966180429","https://openalex.org/W4412145485","https://openalex.org/W3115860190","https://openalex.org/W2966696211","https://openalex.org/W2950470989","https://openalex.org/W4412145675","https://openalex.org/W2913454967","https://openalex.org/W3087102043"],"abstract_inverted_index":null,"counts_by_year":[],"updated_date":"2025-10-10T17:16:08.811792","created_date":"2019-05-03T00:00:00"}