{"id":"https://openalex.org/W7220023571","doi":null,"title":"The Automatic Tax Assessment Procedure: Between Procedural Requirements and Administrative Judicial Review","display_name":"The Automatic Tax Assessment Procedure: Between Procedural Requirements and Administrative Judicial Review","publication_year":2026,"publication_date":"2026-05-04","ids":{"openalex":"https://openalex.org/W7220023571"},"language":"ar","primary_location":{"id":"pmh:oai:ojs2.arcadia.ma:article/141","doi":null,"is_oa":true,"landing_page_url":"https://arcadia.ma/index.php/index/article/view/141","pdf_url":null,"source":{"id":"https://openalex.org/S7407075696","display_name":"\u0645\u062c\u0644\u0629 \u0627\u0631\u0643\u0627\u062f\u064a\u0627 \u0645\u062c\u0644\u0629 \u0639\u0644\u0645\u064a\u0629 \u0645\u062d\u0643\u0645\u0629 \u062f\u0648\u0644\u064a\u0629","issn_l":"3119-6292","issn":["3119-6292"],"is_oa":true,"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":"3119-6292","raw_type":"\u0645\u0624\u0644\u064e\u0651\u0641 \u0645\u062d\u0643\u064e\u0651\u0645"},"volume":null,"type":"book","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://arcadia.ma/index.php/index/article/view/141","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5153051669","display_name":"\u062e\u0627\u0644\u062f \u062d\u064a\u0648\u0646","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"\u062e\u0627\u0644\u062f \u062d\u064a\u0648\u0646","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5153051669"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.84444444,"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/T14030","display_name":"Taxation and Legal Issues","score":0.5981000065803528,"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":0.5981000065803528,"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/T12986","display_name":"Administrative Law and Governance","score":0.22859999537467957,"subfield":{"id":"https://openalex.org/subfields/3308","display_name":"Law"},"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/T11257","display_name":"Taxation and Compliance Studies","score":0.093299999833107,"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-assessment-procedure","display_name":"tax assessment procedure","score":0.7630000114440918},{"id":"https://openalex.org/keywords/judicial-review-of-administrative-action","display_name":"judicial review of administrative acts","score":0.7960000038146973},{"id":"https://openalex.org/keywords/procedural-requirements","display_name":"procedural requirements","score":0.593999981880188},{"id":"https://openalex.org/keywords/tax-administration","display_name":"tax administration","score":0.5139999985694885},{"id":"https://openalex.org/keywords/tax-authority-powers","display_name":"tax authority powers","score":0.3490000069141388},{"id":"https://openalex.org/keywords/administrative-courts","display_name":"administrative courts","score":0.32100000977516174},{"id":"https://openalex.org/keywords/tax-disputes","display_name":"tax disputes","score":0.4819999933242798},{"id":"https://openalex.org/keywords/public-finance","display_name":"public finance","score":0.4490000009536743},{"id":"https://openalex.org/keywords/judicial-review-of-tax-decisions","display_name":"judicial review of tax decisions","score":0.3499999940395355}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5831000208854675},{"id":"https://openalex.org/C48764862","wikidata":"https://www.wikidata.org/wiki/Q898871","display_name":"Judicial review","level":2,"score":0.5220000147819519},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.36570000648498535},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.36169999837875366},{"id":"https://openalex.org/C2777351106","wikidata":"https://www.wikidata.org/wiki/Q49371","display_name":"Legislation","level":2,"score":0.3402000069618225},{"id":"https://openalex.org/C18762648","wikidata":"https://www.wikidata.org/wiki/Q42213","display_name":"Work (physics)","level":2,"score":0.3278999924659729},{"id":"https://openalex.org/C190253527","wikidata":"https://www.wikidata.org/wiki/Q295354","display_name":"Law and economics","level":1,"score":0.3151000142097473},{"id":"https://openalex.org/C112930515","wikidata":"https://www.wikidata.org/wiki/Q4389547","display_name":"Risk analysis (engineering)","level":1,"score":0.2802000045776367},{"id":"https://openalex.org/C145097563","wikidata":"https://www.wikidata.org/wiki/Q1148747","display_name":"Payment","level":2,"score":0.2712000012397766},{"id":"https://openalex.org/C58583792","wikidata":"https://www.wikidata.org/wiki/Q171251","display_name":"Administrative law","level":2,"score":0.2612999975681305}],"mesh":[],"locations_count":1,"locations":[{"id":"pmh:oai:ojs2.arcadia.ma:article/141","doi":null,"is_oa":true,"landing_page_url":"https://arcadia.ma/index.php/index/article/view/141","pdf_url":null,"source":{"id":"https://openalex.org/S7407075696","display_name":"\u0645\u062c\u0644\u0629 \u0627\u0631\u0643\u0627\u062f\u064a\u0627 \u0645\u062c\u0644\u0629 \u0639\u0644\u0645\u064a\u0629 \u0645\u062d\u0643\u0645\u0629 \u062f\u0648\u0644\u064a\u0629","issn_l":"3119-6292","issn":["3119-6292"],"is_oa":true,"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":"3119-6292","raw_type":"\u0645\u0624\u0644\u064e\u0651\u0641 \u0645\u062d\u0643\u064e\u0651\u0645"}],"best_oa_location":{"id":"pmh:oai:ojs2.arcadia.ma:article/141","doi":null,"is_oa":true,"landing_page_url":"https://arcadia.ma/index.php/index/article/view/141","pdf_url":null,"source":{"id":"https://openalex.org/S7407075696","display_name":"\u0645\u062c\u0644\u0629 \u0627\u0631\u0643\u0627\u062f\u064a\u0627 \u0645\u062c\u0644\u0629 \u0639\u0644\u0645\u064a\u0629 \u0645\u062d\u0643\u0645\u0629 \u062f\u0648\u0644\u064a\u0629","issn_l":"3119-6292","issn":["3119-6292"],"is_oa":true,"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":"3119-6292","raw_type":"\u0645\u0624\u0644\u064e\u0651\u0641 \u0645\u062d\u0643\u064e\u0651\u0645"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","score":0.9595999717712402,"display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7118519159","https://openalex.org/W3035475719","https://openalex.org/W3214211010","https://openalex.org/W7216794780","https://openalex.org/W7039178921","https://openalex.org/W2900206234","https://openalex.org/W4414833360","https://openalex.org/W3136582446","https://openalex.org/W1482899898","https://openalex.org/W7038726714"],"abstract_inverted_index":{"\u062a\u0634\u0643\u0644":[0],"\u0627\u0644\u0645\u0648\u0627\u0631\u062f":[1],"\u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629":[2,267],"\u0623\u0647\u0645":[3],"\u0645\u0648\u0631\u062f":[4],"\u0645\u0627\u0644\u064a":[5],"\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629":[6],"\u0627\u0644\u062f\u0648\u0644\u0629":[7,44,70],"\u0648\u0627\u0644\u062c\u0645\u0627\u0639\u0627\u062a":[8],"\u0627\u0644\u062a\u0631\u0627\u0628\u064a\u0629\u060c":[9],"\u0648\u062a\u0633\u0627\u0647\u0645":[10],"\u0628\u0634\u0643\u0644":[11],"\u0641\u0639\u0627\u0644":[12],"\u0641\u064a":[13,53,91,106,128,163,170,208,214],"\u062a\u0645\u0648\u064a\u0644":[14],"\u0627\u0644\u0646\u0641\u0642\u0627\u062a":[15,48,120],"\u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629":[16,264],"\u0648\u0625\u0646\u0639\u0627\u0634":[17],"\u0627\u0644\u062d\u064a\u0627\u0629":[18],"\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629":[19],"\u0648\u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629":[20,180],"\u0644\u0644\u0628\u0644\u0627\u062f\u060c":[21],"\u0644\u0647\u0630\u0647":[22],"\u0627\u0644\u0623\u0633\u0628\u0627\u0628":[23],"\u0639\u0647\u062f":[24,123],"\u0644\u0644\u0625\u062f\u0627\u0631\u0629":[25],"\u0646\u0641\u0633\u0647\u0627":[26],"\u0628\u0627\u0639\u062a\u0628\u0627\u0631\u0647\u0627":[27],"\u0633\u0644\u0637\u0629":[28],"\u0639\u0627\u0645\u0629":[29],"\u0623\u0645\u0631":[30,133],"\u0641\u0631\u0636":[31],"\u0627\u0644\u0636\u0631\u0627\u0626\u0628":[32,130],"\u0648\u062a\u062d\u0635\u064a\u0644\u0647\u0627[1].":[33],"\u0648\u0642\u062f":[34,73],"\u0648\u062c\u062f\u062a":[35],"\u0645\u0638\u0627\u0647\u0631":[36],"\u0627\u0644\u0636\u0631\u064a\u0628\u0629":[37,76,192],"\u0628\u0648\u062c\u0648\u062f":[38,104],"\u0627\u0644\u0645\u062c\u062a\u0645\u0639\u0627\u062a":[39],"\u0627\u0644\u0628\u0634\u0631\u064a\u0629":[40],"\u0648\u062a\u0637\u0648\u0631\u062a":[41],"\u0628\u062a\u0637\u0648\u0631":[42],"\u0648\u0638\u0627\u0626\u0641":[43],"\u0645\u0646":[45,77,111,117],"\u0623\u062c\u0644":[46,118],"\u062a\u063a\u0637\u064a\u0629":[47,119],"\u0627\u0644\u0639\u0627\u0645\u0629":[49,126,132,245],"\u0648\u062a\u0645\u0648\u064a\u0644":[50],"\u0627\u0644\u062e\u0632\u064a\u0646\u0629":[51],"\u0648\u062e\u0627\u0635\u0629":[52],"\u0645\u062c\u0627\u0644":[54,148],"\u0627\u0644\u062f\u0641\u0627\u0639":[55],"\u062d\u064a\u0646":[56],"\u0628\u062f\u0627\u064a\u0629":[57,68],"\u0625\u0631\u0647\u0627\u0635\u0627\u062a":[58],"\u0625\u0646\u0641\u0627\u0642":[59],"\u0627\u0644\u062f\u0648\u0644":[60],"\u0627\u0644\u0645\u062a\u0639\u0627\u0642\u0628":[61],"\u062c\u0631\u0627\u0621":[62],"\u0627\u0644\u0635\u0631\u0627\u0639\u0627\u062a":[63],"\u0648\u0627\u0644\u062d\u0631\u0648\u0628":[64],"\u0627\u0644\u0623\u0647\u0644\u064a\u0629":[65],"\u0627\u0644\u062a\u064a":[66],"\u0634\u0647\u062f\u062a\u0647\u0627":[67],"\u062a\u0623\u0633\u064a\u0633":[69,164],"\u0628\u0645\u0641\u0647\u0648\u0645\u0647\u0627":[71],"\u0627\u0644\u0648\u0627\u0633\u0639[2].":[72],"\u062a\u0637\u0648\u0631":[74],"\u0645\u0641\u0647\u0648\u0645":[75,78,93],"\u062a\u0642\u0644\u064a\u062f\u064a":[79],"\u0625\u0644\u0649":[80],"\u0622\u062e\u0631":[81],"\u0645\u0639\u0627\u0635\u0631":[82],"\u062a\u0628\u0639\u0627":[83],"\u0644\u0644\u062a\u0637\u0648\u0631":[84],"\u0627\u0644\u0648\u0638\u064a\u0641\u064a":[85],"\u0644\u0644\u062f\u0648\u0644\u0629\u060c":[86],"\u0645\u0645\u0627":[87],"\u062c\u0639\u0644":[88],"\u0627\u0644\u0641\u0642\u0647":[89],"\u064a\u062e\u062a\u0644\u0641":[90],"\u062a\u062d\u062f\u064a\u062f":[92],"\u0645\u0648\u062d\u062f":[94],"\u0644\u0647\u0627":[95,144],"\u0628\u0645\u0639\u0646\u0627\u0647":[96],"\u0627\u0644\u0627\u0635\u0637\u0644\u0627\u062d\u064a":[97],"\u0648\u0627\u0644\u0644\u063a\u0648\u064a":[98],"\u0648\u0627\u0644\u062a\u0634\u0627\u0628\u064a\u0647":[99],"\u0627\u0644\u0645\u0631\u0627\u062f\u0641\u0629":[100],"\u0644\u0647\u0627\u060c":[101],"\u0648\u0627\u0631\u062a\u0628\u0637":[102],"\u0648\u062c\u0648\u062f\u0647\u0627":[103],"\u0627\u0644\u0633\u0644\u0637\u0629":[105,115],"\u0627\u0644\u0645\u062c\u062a\u0645\u0639":[107],"\u0627\u0644\u0633\u064a\u0627\u0633\u064a":[108],"\u0648\u062a\u0639\u062f":[109],"\u0639\u0645\u0644\u0627":[110],"\u0623\u0639\u0645\u0627\u0644":[112],"\u0627\u0644\u0633\u064a\u0627\u062f\u0629":[113],"\u062a\u0641\u0631\u0636\u0647\u0627":[114],"\u0627\u0644\u0645\u0631\u0643\u0632\u064a\u0629":[116],"\u0627\u0644\u0639\u0627\u0645\u0629[3].":[121],"\u0648\u0644\u0647\u0630\u0627\u060c":[122],"\u0627\u0644\u0645\u0634\u0631\u0639":[124],"\u0644\u0644\u0633\u0644\u0637\u0629":[125],"\u0645\u0645\u062b\u0644\u0629":[127],"\u0625\u062f\u0627\u0631\u0629":[129],"\u0648\u0627\u0644\u062e\u0632\u064a\u0646\u0629":[131],"\u0641\u0631\u0636\u0647\u0627":[134],"\u0648\u062a\u062d\u0635\u064a\u0644\u0647\u0627":[135],"\u0648\u062a\u0632\u0648\u064a\u062f\u0647\u0627":[136],"\u0628\u0627\u0644\u0633\u0644\u0637\u0627\u062a":[137],"\u0648\u0627\u0644\u0627\u0645\u062a\u064a\u0627\u0632\u0627\u062a":[138],"\u0628\u0645\u0627":[139],"\u064a\u0643\u0641\u064a":[140],"\u0644\u0623\u062f\u0627\u0621":[141],"\u0648\u0638\u064a\u0641\u062a\u0647\u0627\u060c":[142],"\u0648\u0633\u0646":[143],"\u0642\u0648\u0627\u0639\u062f":[145],"\u0625\u062c\u0631\u0627\u0626\u064a\u0629":[146],"\u062a\u0642\u0646\u0646":[147],"\u062a\u062f\u062e\u0644\u0647\u0627":[149],"\u0644\u0644\u0645\u062d\u0627\u0641\u0638\u0629":[150],"\u0639\u0644\u0649":[151,193],"\u062d\u0642\u0648\u0642":[152],"\u0627\u0644\u0625\u062f\u0627\u0631\u0629":[153],"\u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629[4].":[154],"[1]":[155],"\u0640":[156,187,239,258],"\u062d\u0646\u0627\u0646":[157],"\u0628\u0648\u062a\u0648\u0645\u064a\u062a\u060c":[158],"\u062d\u062f\u0648\u062f":[159],"\u062a\u062f\u062e\u0644":[160],"\u0627\u0644\u0642\u0636\u0627\u0621":[161,199,206,221],"\u0627\u0644\u0625\u062f\u0627\u0631\u064a":[162,207,222],"\u0627\u0644\u0636\u0631\u064a\u0628\u0629\u060c":[165],"\u0631\u0633\u0627\u0644\u0629":[166],"\u0644\u0646\u064a\u0644":[167],"\u062f\u0628\u0644\u0648\u0645":[168],"\u0627\u0644\u0645\u0627\u0633\u062a\u0631":[169],"\u0627\u0644\u0642\u0627\u0646\u0648\u0646":[171,216],"\u0627\u0644\u0639\u0627\u0645\u060c":[172],"\u062c\u0627\u0645\u0639\u0629":[173],"\u0645\u062d\u0645\u062f":[174,241,259],"\u0627\u0644\u062e\u0627\u0645\u0633\u060c":[175],"\u0643\u0644\u064a\u0629":[176],"\u0627\u0644\u0639\u0644\u0648\u0645":[177],"\u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629":[178,228],"\u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629":[179],"\u0633\u0644\u0627\u060c":[181],"\u0627\u0644\u0633\u0646\u0629":[182],"\u0627\u0644\u062c\u0627\u0645\u0639\u064a\u0629":[183],"2016-2017\u060c":[184],"\u06351.":[185],"[2]":[186],"\u0645\u0631\u064a\u0645":[188],"\u0632\u0627\u0646\u060c":[189],"\u0645\u0646\u0627\u0632\u0639\u0627\u062a":[190,261],"\u0648\u0639\u0627\u0621":[191],"\u0627\u0644\u062f\u062e\u0644":[194],"\u0628\u0631\u0633\u0645":[195],"\u0627\u0644\u0623\u0631\u0628\u0627\u062d":[196],"\u0627\u0644\u0639\u0642\u0627\u0631\u064a\u0629":[197],"\u0623\u0645\u0627\u0645":[198],"\u0627\u0644\u0625\u062f\u0627\u0631\u064a\u060c":[200],"\u0645\u0624\u0644\u0641":[201],"\u062c\u0645\u0627\u0639\u064a":[202],"\u062a\u062d\u062a":[203],"\u0639\u0646\u0648\u0627\u0646:":[204],"\"\u062f\u0648\u0631":[205],"\u0627\u0644\u0645\u0627\u062f\u0629":[209],"\u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629\u060c":[210],"\u062f\u0631\u0627\u0633\u0629":[211],"\u062a\u062d\u0644\u064a\u0644\u064a\u0629":[212],"\u0648\u062a\u0637\u0628\u064a\u0642\u064a\u0629":[213],"\u0636\u0648\u0621":[215],"\u0627\u0644\u0645\u063a\u0631\u0628\u064a":[217],"\u0648\u0627\u0644\u0627\u062c\u062a\u0647\u0627\u062f":[218],"\u0627\u0644\u0642\u0636\u0627\u0626\u064a\"\u060c":[219],"\u0633\u0644\u0633\u0644\u0629":[220],"\u0648\u0627\u0644\u0645\u0646\u0627\u0632\u0639\u0627\u062a":[223],"\u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629":[224],"\u0645\u0646\u0634\u0648\u0631\u0627\u062a":[225,249],"\u0645\u062c\u0644\u0629":[226],"\u0627\u0644\u0645\u0647\u0646":[227],"\u0648\u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629\u060c":[229],"\u0645\u0637\u0628\u0639\u0629":[230,270],"\u0627\u0644\u0623\u0645\u0646\u064a\u0629\u060c":[231],"\u0627\u0644\u0631\u0628\u0627\u0637\u060c":[232],"\u0627\u0644\u0637\u0628\u0639\u0629":[233,252,272],"\u0627\u0644\u0623\u0648\u0644\u0649":[234,253,273],"2022\u060c":[235],"\u0635":[236,255,276],"185.":[237],"[3]":[238],"\u0639\u0628\u0627\u0633":[240],"\u0646\u0635\u0631":[242],"\u0627\u0644\u0644\u0647\u060c":[243],"\u0627\u0644\u0646\u0638\u0631\u064a\u0629":[244],"\u0644\u0644\u0636\u0631\u064a\u0628\u0629":[246],"\u0648\u0627\u0644\u062a\u0634\u0631\u064a\u0639":[247],"\u0627\u0644\u0636\u0631\u064a\u0628\u064a":[248,269],"\u0632\u064a\u0646":[250],"\u0627\u0644\u062d\u0642\u0648\u0642\u064a\u0629\u060c":[251],"2015\u060c":[254],"5.":[256],"[4]":[257],"\u0642\u0635\u0631\u064a\u060c":[260],"\u062a\u062d\u0635\u064a\u0644":[262],"\u0627\u0644\u062f\u064a\u0648\u0646":[263],"\u0648\u0625\u0634\u0643\u0627\u0644\u064a\u0629":[265],"\u0627\u0644\u0639\u062f\u0627\u0644\u0629":[266],"\u0648\u0627\u0644\u062a\u0647\u0631\u0628":[268],"rprint\u060c":[271],"\u0633\u0646\u0629":[274],"2020\u060c":[275],"1.":[277]},"counts_by_year":[],"updated_date":"2026-10-06T10:28:23.643775","created_date":"2026-10-05T00:00:00"}
