{"id":"https://openalex.org/W3202386780","doi":"https://doi.org/10.37487/0845-021-001-027","title":"\u0639\u0635\u0631\u0646\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u0643\u0622\u0644\u064a\u0629 \u0644\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u062b\u0642\u0629 \u0648\u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0642\u062f\u0645\u0629 \u0644\u0644\u0645\u0643\u0644\u0641\u064a\u0646 \u0628\u0627\u0644\u0636\u0631\u064a\u0628\u0629","display_name":"\u0639\u0635\u0631\u0646\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u0643\u0622\u0644\u064a\u0629 \u0644\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u062b\u0642\u0629 \u0648\u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0642\u062f\u0645\u0629 \u0644\u0644\u0645\u0643\u0644\u0641\u064a\u0646 \u0628\u0627\u0644\u0636\u0631\u064a\u0628\u0629","publication_year":2021,"publication_date":"2021-01-01","ids":{"openalex":"https://openalex.org/W3202386780","doi":"https://doi.org/10.37487/0845-021-001-027","mag":"3202386780"},"language":"ar","primary_location":{"id":"doi:10.37487/0845-021-001-027","doi":"https://doi.org/10.37487/0845-021-001-027","is_oa":false,"landing_page_url":"https://doi.org/10.37487/0845-021-001-027","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"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/A5064692658","display_name":"\u0641\u064a\u0635\u0644 \u0628\u0648\u0632\u064a\u0627\u0646","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u0628\u0648\u0632\u064a\u0627\u0646 \u0641\u064a\u0635\u0644","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5074216843","display_name":"\u0645\u062d\u0649 \u0627\u0644\u062f\u064a\u0646 \u0645\u062d\u0645\u0648\u062f \u0639\u0645\u0631","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u0645\u062d\u0649 \u0627\u0644\u062f\u064a\u0646 \u0645\u062d\u0645\u0648\u062f \u0639\u0645\u0631","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"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":0.21355545,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"21","issue":"1","first_page":"148","last_page":"148"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9740999937057495,"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":0.9740999937057495,"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":0.016599999740719795,"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"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.0026000000070780516,"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-administration-modernization","display_name":"tax administration modernization","score":0.9330000281333923},{"id":"https://openalex.org/keywords/public-trust","display_name":"public trust","score":0.6549999713897705},{"id":"https://openalex.org/keywords/taxpayer-services","display_name":"taxpayer services","score":0.8339999914169312},{"id":"https://openalex.org/keywords/tax-compliance","display_name":"tax compliance","score":0.7609999775886536},{"id":"https://openalex.org/keywords/tax-administration-reform","display_name":"tax administration reform","score":0.3970000147819519}],"concepts":[{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.3659336566925049},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.32361096143722534}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.37487/0845-021-001-027","doi":"https://doi.org/10.37487/0845-021-001-027","is_oa":false,"landing_page_url":"https://doi.org/10.37487/0845-021-001-027","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629","raw_type":"journal-article"},{"id":"mag:3175421205","doi":null,"is_oa":false,"landing_page_url":"https://www.asjp.cerist.dz/en/article/157810","pdf_url":null,"source":{"id":"https://openalex.org/S4306536826","display_name":"\u062f\u0631\u0627\u0633\u0627\u062a \u0625\u0642\u062a\u0635\u0627\u062f\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":"\u062f\u0631\u0627\u0633\u0627\u062a \u0625\u0642\u062a\u0635\u0627\u062f\u064a\u0629","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions","score":0.8046000003814697}],"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/W3175421205","https://openalex.org/W3208177346","https://openalex.org/W3043335316","https://openalex.org/W4225690878","https://openalex.org/W7071033482","https://openalex.org/W4411816491","https://openalex.org/W4295988368","https://openalex.org/W2741259559","https://openalex.org/W7135337586","https://openalex.org/W3186749262"],"abstract_inverted_index":null,"counts_by_year":[],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2021-10-11T00:00:00"}
