{"id":"https://openalex.org/W3006965366","doi":"https://doi.org/10.21608/jesi.2018.72041","title":"\u0623\u062b\u0631 \u062a\u0628\u0646\u06cc \u0646\u0638\u0627\u0645 \u0627\u0644\u062f\u0641\u0639 \u0627\u0644\u0627\u0644\u06a9\u062a\u0631\u0648\u0646\u06cc \u0639\u0644\u0649 \u0627\u0644\u062d\u062f \u0645\u0646 \u0627\u0644\u062a\u0647\u0631\u0628 \u0627\u0644\u0636\u0631\u06cc\u0628\u06cc \u0641\u06cc \u0627\u0644\u062c\u0632\u0627\u0626\u0631 : \u062f\u0631\u0627\u0633\u0629 \u0645\u06cc\u062f\u0627\u0646\u06cc\u0629","display_name":"\u0623\u062b\u0631 \u062a\u0628\u0646\u06cc \u0646\u0638\u0627\u0645 \u0627\u0644\u062f\u0641\u0639 \u0627\u0644\u0627\u0644\u06a9\u062a\u0631\u0648\u0646\u06cc \u0639\u0644\u0649 \u0627\u0644\u062d\u062f \u0645\u0646 \u0627\u0644\u062a\u0647\u0631\u0628 \u0627\u0644\u0636\u0631\u06cc\u0628\u06cc \u0641\u06cc \u0627\u0644\u062c\u0632\u0627\u0626\u0631 : \u062f\u0631\u0627\u0633\u0629 \u0645\u06cc\u062f\u0627\u0646\u06cc\u0629","publication_year":2018,"publication_date":"2018-11-01","ids":{"openalex":"https://openalex.org/W3006965366","doi":"https://doi.org/10.21608/jesi.2018.72041","mag":"3006965366"},"language":"ar","primary_location":{"id":"doi:10.21608/jesi.2018.72041","doi":"https://doi.org/10.21608/jesi.2018.72041","is_oa":true,"landing_page_url":"https://doi.org/10.21608/jesi.2018.72041","pdf_url":"https://jesi.journals.ekb.eg/article_72041_dae079e3325d0a7e836cb0bf2166bdf0.pdf","source":{"id":"https://openalex.org/S4387278761","display_name":"\u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u0645\u0635\u0631\u064a\u0629 \u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a","issn_l":"2786-0132","issn":["2786-0132","2356-8291"],"is_oa":false,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4323237894","host_organization_name":"Egypts Presidential Specialized Council for Education and Scientific Research","host_organization_lineage":["https://openalex.org/P4323237894"],"host_organization_lineage_names":["Egypts Presidential Specialized Council for Education and Scientific Research"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"\u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u0645\u0635\u0631\u06cc\u0629 \u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"bronze","oa_url":"https://jesi.journals.ekb.eg/article_72041_dae079e3325d0a7e836cb0bf2166bdf0.pdf","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5059335526","display_name":"\u0643\u0645\u0627\u0644 \u0645\u0648\u0644\u0648\u062c","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210128965","display_name":"University Yahia Fares of Medea","ror":"https://ror.org/02e2yc259","country_code":"DZ","type":"education","lineage":["https://openalex.org/I4210128965"]}],"countries":["DZ"],"is_corresponding":false,"raw_author_name":"\u0645\u0648\u0644\u0648\u062c \u06a9\u0645\u0627\u0644","raw_affiliation_strings":["\u0623\u0633\u062a\u0627\u0630 \u0645\u062d\u0627\u0636\u0631 (\u0623) \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u062f\u064a\u0629 - \u0627\u0644\u062c\u0632\u0627\u0626\u0631"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u0623\u0633\u062a\u0627\u0630 \u0645\u062d\u0627\u0636\u0631 (\u0623) \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u062f\u064a\u0629 - \u0627\u0644\u062c\u0632\u0627\u0626\u0631","institution_ids":["https://openalex.org/I4210128965"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5006590325","display_name":"\u0641\u0634\u064a\u062a \u062d\u0645\u064a\u0640\u062f","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u0641\u0634\u06cc\u062a \u062d\u0645\u06cc\u062f","raw_affiliation_strings":["\u0623\u0633\u062a\u0627\u0630 \u0645\u062d\u0627\u0636\u0631 (\u0623) \u0628\u062c\u0627\u0645\u0639\u0629 \u062e\u0645\u064a\u0633 \u0645\u0644\u064a\u0627\u0646\u0629 - \u0627\u0644\u062c\u0632\u0627\u0626\u0631"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u0623\u0633\u062a\u0627\u0630 \u0645\u062d\u0627\u0636\u0631 (\u0623) \u0628\u062c\u0627\u0645\u0639\u0629 \u062e\u0645\u064a\u0633 \u0645\u0644\u064a\u0627\u0646\u0629 - \u0627\u0644\u062c\u0632\u0627\u0626\u0631","institution_ids":[]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5091629626","display_name":"\u0625\u0628\u0631\u0627\u0647\u064a\u0645 \u0645\u0632\u064a\u0648\u062f","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210128965","display_name":"University Yahia Fares of Medea","ror":"https://ror.org/02e2yc259","country_code":"DZ","type":"education","lineage":["https://openalex.org/I4210128965"]}],"countries":["DZ"],"is_corresponding":false,"raw_author_name":"\u0645\u0632\u06cc\u0648\u062f \u0627\u0628\u0631\u0627\u0647\u06cc\u0645","raw_affiliation_strings":["\u0623\u0633\u062a\u0627\u0630 \u0645\u062d\u0627\u0636\u0631 (\u0623) \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u062f\u064a\u0629 - \u0627\u0644\u062c\u0632\u0627\u0626\u0631"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u0623\u0633\u062a\u0627\u0630 \u0645\u062d\u0627\u0636\u0631 (\u0623) \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u062f\u064a\u0629 - \u0627\u0644\u062c\u0632\u0627\u0626\u0631","institution_ids":["https://openalex.org/I4210128965"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5053888502","display_name":"\u0637\u0644\u062d\u0629 \u0645\u062d\u0645\u062f","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210128965","display_name":"University Yahia Fares of Medea","ror":"https://ror.org/02e2yc259","country_code":"DZ","type":"education","lineage":["https://openalex.org/I4210128965"]}],"countries":["DZ"],"is_corresponding":false,"raw_author_name":"\u0637\u0644\u062d\u0629 \u0645\u062d\u0645\u062f","raw_affiliation_strings":["\u0623\u0633\u062a\u0627\u0630 \u0645\u0633\u0627\u0639\u062f (\u0623) \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u062f\u064a\u0629 - \u0627\u0644\u062c\u0632\u0627\u0626\u0631"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u0623\u0633\u062a\u0627\u0630 \u0645\u0633\u0627\u0639\u062f (\u0623) \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u062f\u064a\u0629 - \u0627\u0644\u062c\u0632\u0627\u0626\u0631","institution_ids":["https://openalex.org/I4210128965"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5064269842","display_name":"\u0625\u0633\u0645\u0627\u0639\u06cc\u0644 \u0645\u0648\u0644\u0648\u062c","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u0627\u0633\u0645\u0627\u0639\u06cc\u0644 \u0645\u0648\u0644\u0648\u062c","raw_affiliation_strings":["\u0628\u0627\u062d\u062b \u062f\u06a9\u062a\u0648\u0631\u0627\u0629 \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u062f\u064a\u0629 - \u0627\u0644\u062c\u0632\u0627\u0626\u0631"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u0628\u0627\u062d\u062b \u062f\u06a9\u062a\u0648\u0631\u0627\u0629 \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u062f\u064a\u0629 - \u0627\u0644\u062c\u0632\u0627\u0626\u0631","institution_ids":[]}]}],"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":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.36943232,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"5","issue":"2","first_page":"87","last_page":"116"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9984999895095825,"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/T11257","display_name":"Taxation and Compliance Studies","score":0.9984999895095825,"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/T13042","display_name":"Economic and Fiscal Studies","score":0.0006000000284984708,"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/T10953","display_name":"E-Government and Public Services","score":0.0003000000142492354,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/electronic-payment-systems","display_name":"electronic payment systems","score":0.9179999828338623},{"id":"https://openalex.org/keywords/tax-evasion","display_name":"tax evasion","score":0.9950000047683716},{"id":"https://openalex.org/keywords/algeria","display_name":"Algeria","score":0.6650000214576721},{"id":"https://openalex.org/keywords/tax-compliance","display_name":"tax compliance","score":0.6100000143051147},{"id":"https://openalex.org/keywords/electronic-payments","display_name":"digital payments","score":0.44999998807907104}],"concepts":[{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.3182893991470337}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.21608/jesi.2018.72041","doi":"https://doi.org/10.21608/jesi.2018.72041","is_oa":true,"landing_page_url":"https://doi.org/10.21608/jesi.2018.72041","pdf_url":"https://jesi.journals.ekb.eg/article_72041_dae079e3325d0a7e836cb0bf2166bdf0.pdf","source":{"id":"https://openalex.org/S4387278761","display_name":"\u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u0645\u0635\u0631\u064a\u0629 \u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a","issn_l":"2786-0132","issn":["2786-0132","2356-8291"],"is_oa":false,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4323237894","host_organization_name":"Egypts Presidential Specialized Council for Education and Scientific Research","host_organization_lineage":["https://openalex.org/P4323237894"],"host_organization_lineage_names":["Egypts Presidential Specialized Council for Education and Scientific Research"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"\u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u0645\u0635\u0631\u06cc\u0629 \u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.21608/jesi.2018.72041","doi":"https://doi.org/10.21608/jesi.2018.72041","is_oa":true,"landing_page_url":"https://doi.org/10.21608/jesi.2018.72041","pdf_url":"https://jesi.journals.ekb.eg/article_72041_dae079e3325d0a7e836cb0bf2166bdf0.pdf","source":{"id":"https://openalex.org/S4387278761","display_name":"\u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u0645\u0635\u0631\u064a\u0629 \u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a","issn_l":"2786-0132","issn":["2786-0132","2356-8291"],"is_oa":false,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4323237894","host_organization_name":"Egypts Presidential Specialized Council for Education and Scientific Research","host_organization_lineage":["https://openalex.org/P4323237894"],"host_organization_lineage_names":["Egypts Presidential Specialized Council for Education and Scientific Research"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"\u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u0645\u0635\u0631\u06cc\u0629 \u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","score":0.5473999977111816,"id":"https://metadata.un.org/sdg/16"},{"display_name":"Industry, innovation and infrastructure","score":0.5378999710083008,"id":"https://metadata.un.org/sdg/9"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3006965366.pdf","grobid_xml":"https://content.openalex.org/works/W3006965366.grobid-xml"},"referenced_works_count":14,"referenced_works":["https://openalex.org/W1537401274","https://openalex.org/W1549101563","https://openalex.org/W1958002044","https://openalex.org/W2028124184","https://openalex.org/W2030512761","https://openalex.org/W2082786569","https://openalex.org/W2136303646","https://openalex.org/W2306509066","https://openalex.org/W2340966225","https://openalex.org/W2504359616","https://openalex.org/W2549278171","https://openalex.org/W2561043598","https://openalex.org/W3109189529","https://openalex.org/W3123966224"],"related_works":["https://openalex.org/W4412114069","https://openalex.org/W4286664421","https://openalex.org/W4412143560","https://openalex.org/W4411763020","https://openalex.org/W2979760863","https://openalex.org/W2553635496","https://openalex.org/W2919724161","https://openalex.org/W3014388090","https://openalex.org/W3184715508","https://openalex.org/W2775599952"],"abstract_inverted_index":{"\u202b\u0645\u202c":[0],"\u202b\u0627\u0627\u0644\u0644\u0643\u0631\u062a\u0648\u0646\u064a\u202c":[1],"\u202b\u0627\u0644\u062f\u0641\u0639\u202c":[2],"\u202b\u0646\u0638\u0627\u0645\u202c":[3],"\u202b\u062a\u0628\u064a\u0646\u202c":[4],"\u202b\u0623\u062b\u0631\u202c":[5],"\u202b\u0627\u062c\u0644\u0632\u0627\u0626\u0631\u202c":[6],"\u202b\u064a\u0641\u202c":[7],"\u202b\u0627\u0644\u0636\u0631\u064a\u064a\u0628\u202c":[8],"\u202b\u0627\u0644\u062a\u0647\u0631\u0628\u202c":[9],"\u202b\u0645\u0646\u202c":[10],"\u202b\u0627\u062d\u0644\u062f\u202c":[11],"\u202b\u0639\u0644\u0649\u202c":[12],"\u202b\u0645\u064a\u062f\u0627\u0646\u064a\u0629\u202c":[13],"\u202b\u062f\u0631\u0627\u0633\u0629\u202c":[14]},"counts_by_year":[],"updated_date":"2026-10-12T09:40:04.860316","created_date":"2020-03-06T00:00:00"}