{"id":"https://openalex.org/W4287873333","doi":null,"title":"\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u062c\u0628\u0627\u064a\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0641\u064a \u0627\u0644\u062c\u0632\u0627\u0626\u0631: \u062f\u0631\u0627\u0633\u0629 \u0645\u064a\u062f\u0627\u0646\u064a\u0629 \u0639\u0644\u0649 \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0645\u062f\u064a\u0631\u064a\u0629 \u0627\u0644\u062c\u0647\u0648\u064a\u0629 \u0644\u0644\u0636\u0631\u0627\u0626\u0628 \u0628\u0634\u0627\u0631","display_name":"\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u062c\u0628\u0627\u064a\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0641\u064a \u0627\u0644\u062c\u0632\u0627\u0626\u0631: \u062f\u0631\u0627\u0633\u0629 \u0645\u064a\u062f\u0627\u0646\u064a\u0629 \u0639\u0644\u0649 \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0645\u062f\u064a\u0631\u064a\u0629 \u0627\u0644\u062c\u0647\u0648\u064a\u0629 \u0644\u0644\u0636\u0631\u0627\u0626\u0628 \u0628\u0634\u0627\u0631","publication_year":2020,"publication_date":"2020-02-01","ids":{"openalex":"https://openalex.org/W4287873333"},"language":"ar","primary_location":{"id":"pmh:oai:doaj.org/article:e985d778b68347448aebe8ca10817e86","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/e985d778b68347448aebe8ca10817e86","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","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":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"\u0645\u062c\u0644\u0629 \u0627\u0644\u0628\u0634\u0627\u0626\u0631 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629, Vol 5, Iss 3, Pp 349-363 (2020)","raw_type":"article"},"volume":null,"type":"article","indexed_in":["doaj"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://doaj.org/article/e985d778b68347448aebe8ca10817e86","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5029582686","display_name":"\u0639\u0631\u0628\u0627\u0648\u064a \u0623\u062d\u0645\u062f \u062e\u0627\u0644\u062f","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I22223346","display_name":"Ahmed Draia University","ror":"https://ror.org/01k476402","country_code":"DZ","type":"education","lineage":["https://openalex.org/I22223346"]}],"countries":["DZ"],"is_corresponding":false,"raw_author_name":"\u0639\u0631\u0628\u0627\u0648\u064a \u0623\u062d\u0645\u062f \u062e\u0627\u0644\u062f","raw_affiliation_strings":["\u062c\u0627\u0645\u0639\u0629 \u0623\u062d\u0645\u062f \u062f\u0631\u0627\u064a\u0629 \u0623\u062f\u0631\u0627\u0631"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u062c\u0627\u0645\u0639\u0629 \u0623\u062d\u0645\u062f \u062f\u0631\u0627\u064a\u0629 \u0623\u062f\u0631\u0627\u0631","institution_ids":["https://openalex.org/I22223346"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5028010660","display_name":"\u0623\u0642\u0627\u0633\u0645 \u0639\u0645\u0631","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I22223346","display_name":"Ahmed Draia University","ror":"https://ror.org/01k476402","country_code":"DZ","type":"education","lineage":["https://openalex.org/I22223346"]}],"countries":["DZ"],"is_corresponding":false,"raw_author_name":"\u0623\u0642\u0627\u0633\u0645 \u0639\u0645\u0631","raw_affiliation_strings":["\u062c\u0627\u0645\u0639\u0629 \u0623\u062d\u0645\u062f \u062f\u0631\u0627\u064a\u0629 \u0623\u062f\u0631\u0627\u0631"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u062c\u0627\u0645\u0639\u0629 \u0623\u062d\u0645\u062f \u062f\u0631\u0627\u064a\u0629 \u0623\u062f\u0631\u0627\u0631","institution_ids":["https://openalex.org/I22223346"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I22223346"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.46298189,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.6425999999046326,"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":0.6425999999046326,"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":0.15320000052452087,"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":0.08810000121593475,"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/electronic-taxation","display_name":"electronic taxation","score":0.7919999957084656},{"id":"https://openalex.org/keywords/e-commerce-taxation","display_name":"e-commerce taxation","score":0.9409999847412109},{"id":"https://openalex.org/keywords/tax-administration","display_name":"tax administration","score":0.8299999833106995},{"id":"https://openalex.org/keywords/tax-revenue","display_name":"tax revenue","score":0.722000002861023},{"id":"https://openalex.org/keywords/tax-law","display_name":"tax law","score":0.5490000247955322},{"id":"https://openalex.org/keywords/tax-culture","display_name":"tax culture","score":0.6420000195503235},{"id":"https://openalex.org/keywords/tax-compliance","display_name":"tax compliance","score":0.42399999499320984},{"id":"https://openalex.org/keywords/algeria","display_name":"Algeria","score":0.4339999854564667},{"id":"https://openalex.org/keywords/tax-collection","display_name":"tax collection","score":0.48500001430511475},{"id":"https://openalex.org/keywords/tax-legislation-reform","display_name":"tax legislation reform","score":0.6949999928474426}],"concepts":[{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.322505384683609}],"mesh":[],"locations_count":1,"locations":[{"id":"pmh:oai:doaj.org/article:e985d778b68347448aebe8ca10817e86","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/e985d778b68347448aebe8ca10817e86","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","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":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"\u0645\u062c\u0644\u0629 \u0627\u0644\u0628\u0634\u0627\u0626\u0631 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629, Vol 5, Iss 3, Pp 349-363 (2020)","raw_type":"article"}],"best_oa_location":{"id":"pmh:oai:doaj.org/article:e985d778b68347448aebe8ca10817e86","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/e985d778b68347448aebe8ca10817e86","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","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":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"\u0645\u062c\u0644\u0629 \u0627\u0644\u0628\u0634\u0627\u0626\u0631 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629, Vol 5, Iss 3, Pp 349-363 (2020)","raw_type":"article"},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16","score":0.5473999977111816}],"study_designs":[{"display_name":"Observational Study","id":"https://openalex.org/study-designs/observational-study"}],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W3213520830","https://openalex.org/W6928812047","https://openalex.org/W2903224370","https://openalex.org/W7220029722","https://openalex.org/W7164704511","https://openalex.org/W7221093710","https://openalex.org/W6988376044","https://openalex.org/W7160972721","https://openalex.org/W2968012649","https://openalex.org/W3097094219"],"abstract_inverted_index":{"\u0627\u0644\u0645\u0644\u062e\u0635:":[0],"\u0647\u062f\u0641\u062a":[1],"\u0647\u0630\u0647":[2,81],"\u0627\u0644\u0648\u0631\u0642\u0629":[3],"\u0627\u0644\u0628\u062d\u062b\u064a\u0629":[4],"\u0625\u0644\u0649":[5,38,53,65],"\u062a\u0648\u0636\u064a\u062d":[6],"\u0645\u062e\u062a\u0644\u0641":[7],"\u0627\u0644\u062e\u0635\u0627\u0626\u0635":[8],"\u0648\u0627\u0644\u0635\u0639\u0648\u0628\u0627\u062a":[9],"\u0627\u0644\u062a\u064a":[10],"\u062a\u0648\u0627\u062c\u0647":[11],"\u0627\u0644\u0627\u062f\u0627\u0631\u0629":[12],"\u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629":[13,72,103,108,122],"\u0641\u064a\u0645\u0627":[14],"\u064a\u062e\u0635":[15],"\u0627\u062e\u0636\u0627\u0639":[16],"\u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a":[17,82],"\u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629":[18],"\u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629":[19,114],"\u0644\u0645\u0639\u062f\u0644\u0627\u062a":[20,144],"\u0636\u0631\u064a\u0628\u064a\u0629\u060c":[21],"\u0648\u0645\u0627":[22],"\u0647\u064a":[23],"\u0623\u0628\u0631\u0632":[24],"\u0627\u0644\u0645\u062a\u0637\u0644\u0628\u0627\u062a":[25],"\u0627\u0644\u0644\u0627\u0632\u0645\u0629":[26],"\u0644\u0630\u0644\u0643.":[27],"\u0628\u062d\u064a\u062b":[28],"\u0627\u0639\u062a\u0645\u062f":[29],"\u0647\u0630\u0627":[30,62],"\u0627\u0644\u0628\u062d\u062b":[31,64],"\u0639\u0644\u0649":[32,80,146],"\u0627\u0644\u0645\u0646\u0647\u062c":[33],"\u0627\u0644\u0648\u0635\u0641\u064a":[34],"\u0648\u0627\u0644\u062a\u062d\u0644\u064a\u0644\u064a":[35],"\u0627\u0644\u0630\u064a":[36,84],"\u064a\u0639\u0645\u062f":[37],"\u0648\u0635\u0641":[39],"\u0645\u062a\u063a\u064a\u0631\u0627\u062a":[40],"\u0627\u0644\u0638\u0627\u0647\u0631\u0629":[41],"\u0648\u062a\u062d\u0644\u064a\u0644\u0647":[42],"\u0645\u0646":[43,67,138],"\u062e\u0644\u0627\u0644":[44,61],"\u062f\u0631\u0627\u0633\u0629":[45],"\u0625\u062d\u0635\u0627\u0626\u064a\u0629":[46],"\u0645\u062a\u0645\u062b\u0644\u0629":[47],"\u0641\u064a":[48,76,123,136],"\u0627\u0639\u062f\u0627\u062f":[49],"\u0627\u0633\u062a\u0628\u064a\u0627\u0646":[50],"\u062a\u0645":[51],"\u062a\u0648\u062c\u064a\u0647\u0647":[52],"\u0639\u0645\u0627\u0644":[54],"\u0627\u0644\u0645\u062f\u064a\u0631\u064a\u0629":[55],"\u0627\u0644\u062c\u0647\u0648\u064a\u0629":[56],"\u0644\u0644\u0636\u0631\u0627\u0626\u0628":[57],"\u0644\u0648\u0644\u0627\u064a\u0629":[58],"\u0628\u0634\u0627\u0631.":[59],"\u0648\u0645\u0646":[60],"\u062a\u0648\u0635\u0644":[63],"\u062c\u0645\u0644\u0629":[66],"\u0627\u0644\u0646\u062a\u0627\u0626\u062c":[68],"\u0623\u0647\u0645\u0647\u0627:":[69],"\u0645\u0648\u0627\u062c\u0647\u0629":[70],"\u0627\u0644\u0646\u0638\u0645":[71],"\u0639\u062f\u0629":[73],"\u0645\u0634\u0627\u0643\u0644":[74],"\u0648\u0635\u0639\u0648\u0628\u0627\u062a":[75],"\u0641\u0631\u0636":[77],"\u0631\u0633\u0648\u0645":[78],"\u0636\u0631\u064a\u0628\u064a\u0629":[79,145],"\u0627\u0644\u0623\u0645\u0631":[83],"\u0642\u062f":[85],"\u064a\u0641\u0648\u062a":[86],"\u0639\u0644\u064a\u0647\u0627":[87],"\u0641\u0631\u0635\u0629":[88],"\u062a\u0639\u0632\u064a\u0632":[89],"\u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a":[90],"\u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629\u061b":[91],"\u0639\u062f\u0645":[92],"\u0648\u062c\u0648\u062f":[93],"\u062a\u0648\u062c\u0647":[94],"\u0645\u0648\u062d\u062f":[95],"\u062d\u0648\u0644":[96],"\u062c\u0628\u0627\u064a\u0629":[97],"\u0627\u0644\u062a\u062c\u0627\u0631\u0629":[98],"\u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629":[99],"\u0648\u0639\u062f\u0645":[100],"\u0645\u0648\u0627\u0643\u0628\u0629":[101],"\u0627\u0644\u0623\u0646\u0638\u0645\u0629":[102],"\u0644\u0644\u0645\u0633\u062a\u062c\u062f\u0627\u062a":[104],"\u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0629\u061b":[105],"\u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646":[106],"\u0648\u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a":[107],"\u0627\u0644\u062c\u0632\u0627\u0626\u0631\u064a\u0629":[109],"\u063a\u064a\u0631":[110,125],"\u0645\u0644\u0627\u0626\u0645\u0629":[111],"\u0644\u062a\u0637\u0628\u064a\u0642":[112],"\u0627\u0644\u0636\u0631\u064a\u0628\u0629":[113,129],"\u064a\u0646\u0628\u063a\u064a":[115],"\u0625\u0639\u0627\u062f\u0629":[116],"\u062a\u062d\u062f\u064a\u062b\u0647\u0627\u061b":[117],"\u0627\u0644\u0625\u0645\u0643\u0627\u0646\u064a\u0627\u062a":[118],"\u0627\u0644\u0641\u0646\u064a\u0629":[119],"\u0648\u0627\u0644\u062a\u0642\u0646\u064a\u0629":[120],"\u0644\u0644\u0625\u062f\u0627\u0631\u0629":[121],"\u0627\u0644\u062c\u0632\u0627\u0626\u0631":[124,137],"\u0645\u0624\u0647\u0644\u0629":[126],"\u0644\u0644\u062a\u0646\u0638\u064a\u0645":[127],"\u0648\u062a\u062d\u0635\u064a\u0644":[128],"\u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629\u061b":[130],"\u0648":[131],"\u0623\u062e\u064a\u0631\u0627\u060c":[132],"\u062b\u0642\u0627\u0641\u0629":[133],"\u0627\u0644\u0645\u062c\u062a\u0645\u0639":[134],"\u0627\u0644\u0636\u0631\u064a\u0628\u064a":[135],"\u0634\u0623\u0646\u0647\u0627":[139],"\u0623\u0646":[140],"\u062a\u0634\u0643\u0644":[141],"\u0635\u0639\u0648\u0628\u0629":[142],"\u062a\u0642\u0628\u0644\u0647":[143],"\u0645\u0639\u0627\u0645\u0644\u0627\u062a\u0647":[147],"\u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629.":[148],"\\nAbstract:":[149],"This":[150,183],"paper":[151],"aims":[152],"to":[153,166,171,216,264,337],"clarify":[154],"the":[155,161,177,195,198,209,217,220,226,232,239,262,295,308,317,322,328],"various":[156],"characteristics":[157],"and":[158,174,190,200,250,276,289,319],"difficulties":[159,251],"facing":[160],"tax":[162,172,254,266,281,287,299,309,329,339],"administration":[163,310],"with":[164,280],"regard":[165],"subjecting":[167],"electronic":[168,298,323,343],"business":[169],"transactions":[170],"rates,":[173],"what":[175],"are":[176,291,313],"most":[178,240],"important":[179,241],"requirements":[180],"for":[181,283,294,316],"this.":[182],"research":[184,233],"was":[185,214],"based":[186],"on":[187,256,273,341],"a":[188,204,212,235,270],"descriptive":[189],"analytical":[191],"approach":[192,272],"that":[193],"describes":[194],"variables":[196],"of":[197,211,219,223,225,228,237,242,269,297,307,321,327],"phenomenon":[199],"analyses":[201],"it":[202,300,335],"through":[203],"statistical":[205],"study,":[206],"which":[207,243,259],"is":[208],"preparation":[210],"questionnaire":[213],"directed":[215],"workers":[218],"Regional":[221],"Directorate":[222],"Taxes":[224],"province":[227],"Bashar.":[229],"Through":[230],"this,":[231],"reached":[234],"number":[236],"results,":[238],"are:":[244],"Tax":[245],"systems":[246],"face":[247],"several":[248],"problems":[249],"in":[252,311,331],"imposing":[253],"charges":[255],"these":[257],"transactions,":[258],"may":[260],"miss":[261],"opportunity":[263],"enhance":[265],"revenues;":[267],"Lack":[268],"unified":[271],"collecting":[274],"e-commerce":[275],"not":[277,292,314],"keeping":[278],"up":[279],"regulations":[282,290],"technological":[284],"developments;":[285],"Algerian":[286],"laws":[288],"suitable":[293],"application":[296],"should":[301],"be":[302],"updated;":[303],"The":[304,325],"technical":[305],"capabilities":[306],"Algeria":[312,332],"eligible":[315],"organization":[318],"collection":[320],"tax;":[324],"culture":[326],"community":[330],"would":[333],"make":[334],"difficult":[336],"accept":[338],"rates":[340],"its":[342],"transactions.":[344],"Haut":[345],"du":[346,349],"formularies":[347,350],"Bas":[348]},"counts_by_year":[],"updated_date":"2026-09-26T08:19:03.415552","created_date":"2022-07-26T00:00:00"}
