{"id":"https://openalex.org/W3210126610","doi":null,"title":"\u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u062a\u062d\u0635\u064a\u0644 \u0627\u0644\u062c\u0628\u0631\u064a \u0641\u064a \u062a\u0639\u0638\u064a\u0645 \u0627\u0644\u062d\u0635\u064a\u0644\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 - \u062f\u0631\u0627\u0633\u0629 \u062a\u062d\u0644\u064a\u0644\u064a\u0629 \u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u062a\u062d\u0635\u064a\u0644 \u0627\u0644\u062c\u0628\u0631\u064a \u0648\u0641\u0642 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u062c\u0632\u0627\u0626\u0631\u064a-","display_name":"\u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u062a\u062d\u0635\u064a\u0644 \u0627\u0644\u062c\u0628\u0631\u064a \u0641\u064a \u062a\u0639\u0638\u064a\u0645 \u0627\u0644\u062d\u0635\u064a\u0644\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 - \u062f\u0631\u0627\u0633\u0629 \u062a\u062d\u0644\u064a\u0644\u064a\u0629 \u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u062a\u062d\u0635\u064a\u0644 \u0627\u0644\u062c\u0628\u0631\u064a \u0648\u0641\u0642 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u062c\u0632\u0627\u0626\u0631\u064a-","publication_year":2021,"publication_date":"2021-10-31","ids":{"openalex":"https://openalex.org/W3210126610","mag":"3210126610"},"language":"ar","primary_location":{"id":"mag:3210126610","doi":null,"is_oa":false,"landing_page_url":"https://www.asjp.cerist.dz/en/article/167391","pdf_url":null,"source":{"id":"https://openalex.org/S4306537572","display_name":"\u0645\u062c\u0644\u0629 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0639\u0642\u0627\u0631\u064a","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\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0639\u0642\u0627\u0631\u064a","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/A5064776518","display_name":"\u0623\u062d\u0645\u062f \u0628\u0633\u0627\u0633","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u0623\u062d\u0645\u062f \u0628\u0633\u0627\u0633","raw_affiliation_strings":["Faculty of Economics, Commercial and Management Sciences"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of Economics, Commercial and Management Sciences","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5010629497","display_name":"\u0645\u062d\u0645\u062f \u062f\u0648\u0629","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I50219554","display_name":"Amar Telidji University of Laghouat","ror":"https://ror.org/018bbh535","country_code":"DZ","type":"education","lineage":["https://openalex.org/I50219554"]}],"countries":["DZ"],"is_corresponding":false,"raw_author_name":"\u0645\u062d\u0645\u062f \u062f\u0648\u0629","raw_affiliation_strings":["\u062c\u0627\u0645\u0639\u0629 \u0639\u0645\u0627\u0631 \u062b\u0644\u064a\u062c\u064a \u0628\u0627\u0644\u0623\u063a\u0648\u0627\u0637"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u062c\u0627\u0645\u0639\u0629 \u0639\u0645\u0627\u0631 \u062b\u0644\u064a\u062c\u064a \u0628\u0627\u0644\u0623\u063a\u0648\u0627\u0637","institution_ids":["https://openalex.org/I50219554"]}]}],"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":0.25647763,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"7","issue":"15","first_page":"118","last_page":"136"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.6557999849319458,"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":0.6557999849319458,"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/T11257","display_name":"Taxation and Compliance Studies","score":0.24230000376701355,"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":0.0794999971985817,"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-revenue-maximization","display_name":"tax revenue maximization","score":0.859000027179718},{"id":"https://openalex.org/keywords/tax-collection-procedures","display_name":"tax collection procedures","score":0.6940000057220459},{"id":"https://openalex.org/keywords/tax-administration","display_name":"tax administration","score":0.7059999704360962}],"concepts":[{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.2212410867214203}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:3210126610","doi":null,"is_oa":false,"landing_page_url":"https://www.asjp.cerist.dz/en/article/167391","pdf_url":null,"source":{"id":"https://openalex.org/S4306537572","display_name":"\u0645\u062c\u0644\u0629 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0639\u0642\u0627\u0631\u064a","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\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0639\u0642\u0627\u0631\u064a","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/W2899349795","https://openalex.org/W7135316857","https://openalex.org/W2959921555","https://openalex.org/W3214134133","https://openalex.org/W6958409852","https://openalex.org/W3209362500","https://openalex.org/W3209090586","https://openalex.org/W3173850628","https://openalex.org/W6928858500","https://openalex.org/W7134675597"],"abstract_inverted_index":null,"counts_by_year":[],"updated_date":"2025-10-10T17:16:08.811792","created_date":"2021-11-08T00:00:00"}
