{"id":"https://openalex.org/W2965068080","doi":"https://doi.org/10.35392/1772-000-004-007","title":"\u0627\u0644\u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u062f\u0648\u0631\u0647\u0627 \u0641\u064a \u062c\u0630\u0628 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u0644\u0623\u062c\u0646\u0628\u064a \u0625\u0644\u064a \u0627\u0644\u062c\u0632\u0627\u0626\u0631 :, \u0625\u0634\u0627\u0631\u0629 \u0625\u0644\u064a \u062a\u062c\u0627\u0631\u0628 \u062f\u0648\u0644\u064a\u0629","display_name":"\u0627\u0644\u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u062f\u0648\u0631\u0647\u0627 \u0641\u064a \u062c\u0630\u0628 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u0644\u0623\u062c\u0646\u0628\u064a \u0625\u0644\u064a \u0627\u0644\u062c\u0632\u0627\u0626\u0631 :, \u0625\u0634\u0627\u0631\u0629 \u0625\u0644\u064a \u062a\u062c\u0627\u0631\u0628 \u062f\u0648\u0644\u064a\u0629","publication_year":2015,"publication_date":"2015-01-01","ids":{"openalex":"https://openalex.org/W2965068080","doi":"https://doi.org/10.35392/1772-000-004-007","mag":"2965068080"},"language":"ar","primary_location":{"id":"doi:10.35392/1772-000-004-007","doi":"https://doi.org/10.35392/1772-000-004-007","is_oa":false,"landing_page_url":"https://doi.org/10.35392/1772-000-004-007","pdf_url":null,"source":{"id":"https://openalex.org/S4306537537","display_name":"\u0645\u062c\u0644\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u064a\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":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"\u0645\u062c\u0644\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"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/A5033496262","display_name":"\u0633\u0645\u064a\u0631\u0629 \u0642\u0627\u0631\u0629 \u0639\u0644\u064a \u0639\u0637\u064a\u0648\u064a","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"\u0633\u0645\u064a\u0631\u0629 \u0642\u0627\u0631\u0629 \u0639\u0644\u064a \u0639\u0637\u064a\u0648\u064a","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5033496262"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.60399107,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"2","issue":"2","first_page":"133","last_page":"133"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.49559998512268066,"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/T11508","display_name":"Corporate Taxation and Avoidance","score":0.49559998512268066,"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":0.2912999987602234,"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":0.07779999822378159,"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":0.9800000190734863},{"id":"https://openalex.org/keywords/foreign-direct-investment","display_name":"foreign direct investment","score":0.8460000157356262},{"id":"https://openalex.org/keywords/investment-attraction","display_name":"investment attraction","score":0.8899999856948853},{"id":"https://openalex.org/keywords/algeria","display_name":"Algeria","score":0.9139999747276306},{"id":"https://openalex.org/keywords/international-experience","display_name":"international experience","score":0.6510000228881836},{"id":"https://openalex.org/keywords/tax-incentives","display_name":"tax incentives","score":0.609000027179718}],"concepts":[{"id":"https://openalex.org/C39432304","wikidata":"https://www.wikidata.org/wiki/Q188847","display_name":"Environmental science","level":0,"score":0.25444549322128296}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.35392/1772-000-004-007","doi":"https://doi.org/10.35392/1772-000-004-007","is_oa":false,"landing_page_url":"https://doi.org/10.35392/1772-000-004-007","pdf_url":null,"source":{"id":"https://openalex.org/S4306537537","display_name":"\u0645\u062c\u0644\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u064a\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":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"\u0645\u062c\u0644\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629","raw_type":"journal-article"},{"id":"mag:2778645895","doi":null,"is_oa":false,"landing_page_url":"https://www.asjp.cerist.dz/en/article/5061","pdf_url":null,"source":{"id":"https://openalex.org/S4306537537","display_name":"\u0645\u062c\u0644\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u064a\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\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"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/W2778645895","https://openalex.org/W3001913581","https://openalex.org/W2965082057","https://openalex.org/W2965535581","https://openalex.org/W2910541108","https://openalex.org/W2968144345","https://openalex.org/W2212882623","https://openalex.org/W2906514370","https://openalex.org/W2782353129","https://openalex.org/W2966773165"],"abstract_inverted_index":null,"counts_by_year":[],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2019-08-13T00:00:00"}
