{"id":4204,"date":"2025-04-29T18:19:07","date_gmt":"2025-04-29T18:19:07","guid":{"rendered":"https:\/\/journal.ziu-university.net\/?p=4204"},"modified":"2025-04-29T18:19:08","modified_gmt":"2025-04-29T18:19:08","slug":"%d8%a7%d9%84%d8%a7%d8%b3%d8%aa%d9%82%d8%b7%d8%a7%d8%b9-%d8%a7%d9%84%d8%b6%d8%b1%d9%8a%d8%a8%d9%8a-%d9%88%d8%a7%d9%84%d8%b9%d9%82%d9%88%d8%af-%d8%a7%d9%84%d8%a5%d9%84%d9%83%d8%aa%d8%b1%d9%88%d9%86","status":"publish","type":"post","link":"https:\/\/journal.ziu.edu.sy\/?p=4204","title":{"rendered":"\u0627\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0648\u0627\u0644\u0639\u0642\u0648\u062f \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>\u0627\u0644\u0645\u0644\u062e\u0635:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0647\u062f\u0641\u062a \u0647\u0630\u0647 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0625\u0644\u0649 \u0645\u0639\u0631\u0641\u0629 \u0643\u064a\u0641\u064a\u0629 \u0627\u0633\u062a\u0642\u0637\u0627\u0639 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0645\u0646 \u0627\u0644\u0639\u0642\u0648\u062f \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0648\u0630\u0644\u0643 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u062a\u0623\u0643\u062f \u0645\u0646 \u0647\u0646\u0627\u0643 \u0639\u0644\u0627\u0642\u0629 \u062c\u0648\u0647\u0631\u064a\u0629 \u0628\u064a\u0646 \u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0648\u0627\u0644\u0639\u0642\u0648\u062f \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0644\u0644\u0648\u0635\u0648\u0644 \u0625\u0644\u0649 \u0623\u0641\u0636\u0644 \u0627\u0644\u0637\u0631\u0642 \u0648\u0627\u0644\u0623\u062f\u0648\u0627\u062a \u0627\u0644\u0645\u0646\u0627\u0633\u0628 \u0644\u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0648\u0644\u0647\u0630\u0647 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0623\u0647\u0645\u064a\u0629 \u0639\u0644\u0645\u064a\u0629 \u0644\u0646\u062f\u0631\u062a\u0647\u0627 \u0628\u064a\u0646 \u0627\u0644\u0628\u062d\u0648\u062b \u0648\u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u0647\u062a\u0645 \u0628\u062a\u062d\u0648\u0644 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0641\u064a \u0644\u064a\u0628\u064a\u0627 \u0643\u0645\u0627 \u0644\u0647\u0627 \u062f\u0648\u0631\u0629 \u0645\u0647\u0645 \u0641\u064a \u0633\u062f \u0641\u062c\u0648\u0629 \u0627\u0644\u0642\u0635\u0648\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0644\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0641\u062a\u062e\u062f\u0647 \u0647\u062f\u0647 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0645\u0646\u0647\u062c\u0647 \u0627\u0644\u0627\u0633\u062a\u0642\u0631\u0627\u0626\u064a \u0648\u0627\u0639\u062a\u0645\u0627\u062f \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0633\u0627\u0628\u0642\u0629 \u0643\u0623\u062f\u0627\u0629 \u0644\u062c\u0645\u0639 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0644\u0644\u0648\u0635\u0648\u0644 \u0627\u0644\u0649 \u0644\u0646\u062a\u0627\u0626\u062c\u0647\u0627.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0627\u0644\u0643\u0644\u0645\u0627\u062a \u0627\u0644\u0645\u0641\u062a\u0627\u062d\u064a\u0629: \u0627\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u064a- \u0627\u0644\u0639\u0642\u0648\u062f \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629- \u0627\u0644\u062a\u062d\u0648\u0644 \u0627\u0644\u0631\u0642\u0645\u064a- \u0644\u064a\u0628\u064a\u0627<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\" dir=\"ltr\"><strong>Abstract:<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" dir=\"ltr\">This study aimed to explore how taxes are deducted from electronic contracts by examining the fundamental relationship between tax deductions and electronic contracts. It seeks to identify the most appropriate methods and tools to enhance tax performance. The study holds scientific significance due to its rarity among research focusing on digital transformation in Libya. Furthermore, it plays an important role in addressing the tax gap associated with electronic businesses. The study adopts an inductive approach and relies on previous studies as a tool for data collection to achieve its results.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" dir=\"ltr\"><strong>Keywords: Tax deduction, electronic contracts, digital transformation, Libya<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0639\u062f\u0627\u062f : <\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u0645\u062d\u0645\u062f \u0639\u0628\u062f \u0627\u0644\u0633\u0644\u0627\u0645 \u0645\u062d\u0645\u062f \u0628\u0646 \u0646\u0635\u0631&nbsp;<\/strong><\/td><td><strong>\u0645\u062d\u0645\u062f \u0635\u0627\u0644\u062d \u0639\u0628\u062f \u0627\u0644\u062f\u0627\u0626\u0645 \u0627\u0644\u062e\u0648\u062c\u0629&nbsp;<\/strong><\/td><\/tr><tr><td><strong>Mohamed Abdulsalam Ben Nasser<\/strong><\/td><td><strong>Mohamed Saleh Abd Al-Khuja<\/strong><\/td><\/tr><tr><td>\u0625\u062f\u0627\u0631\u0629 \u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u062a\u0637\u0628\u064a\u0642\u064a\u0629\u060c \u0643\u0644\u064a\u0629 \u0627\u0644\u0633\u064a\u0627\u062d\u0629 \u0648\u0627\u0644\u0636\u064a\u0627\u0641\u0629\u0645\u0635\u0631\u0627\u062a\u0629\u060c \u0644\u064a\u0628\u064a\u0627<\/td><td>\u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629\u060c \u0643\u0644\u064a\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0648\u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0633\u064a\u0627\u0633\u064a\u0629\u060c&nbsp;\u062c\u0627\u0645\u0639\u0629 \u0637\u0631\u0627\u0628\u0644\u0633\u060c \u0644\u064a\u0628\u064a\u0627&nbsp;<\/td><\/tr><\/tbody><\/table><\/figure>\n\r\n\t\t<div class=\"review_wrap\">\r\n\t\t\t<div id=\"review-box\" class=\"review-box review-bottom review-stars\">\r\n\t\t\t\t<div class=\"review-summary\">\r\n\t\t\t\t\t<div class=\"review-final-score\">\r\n\t\t\t\t\t\t<span title=\"\" class=\"post-large-rate stars-large\"><span style=\"width:0%\"><\/span><\/span>\r\n\t\t\t\t\t\t<h4><\/h4>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t\r\n\t\t\t\t<div class=\"review-short-summary\"><a href=\"https:\/\/drive.google.com\/file\/d\/1vHsYc3Bw7UjX-cYg5LzdiDAe7spiiHoE\/view?usp=drive_link\" class=\"taq-button taq-medium taq-square taq-flat\" style=\"background-color:#a0ce4e\" target=\"_blank\"><i class=\"fa fa-download\"><\/i><span class=\"button-text\">\u062a\u062d\u0645\u064a\u0644 <\/span><\/a>\r\n\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n\t\t\t\r\n\t\t\t<div class=\"user-rate-wrap\">\r\n\t\t\t\t<span class=\"user-rating-text\">\r\n\t\t\t\t\t<strong>\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u0648\u0646: <\/strong>\r\n\t\t\t\t\t<span class=\"taq-score\"><\/span>\r\n\t\t\t\t\t<small>\u0643\u0646 \u0623\u0648\u0644 \u0627\u0644\u0645\u0635\u0648\u062a\u0648\u0646 !<\/small>\r\n\t\t\t\t<\/span>\r\n\r\n\t\t\t\t<div data-rate=\"0\" data-id=\"4204\" class=\"user-rate taq-user-rate-active\">\r\n\t\t\t\t\t<span class=\"user-rate-image post-large-rate stars-large\">\r\n\t\t\t\t\t\t<span style=\"width:0%\"><\/span>\r\n\t\t\t\t\t<\/span>\r\n\t\t\t\t<\/div>\r\n\r\n\t\t\t\t<div class=\"taq-clear\"><\/div>\r\n\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t<\/div>","protected":false},"excerpt":{"rendered":"<p>\u0627\u0644\u0645\u0644\u062e\u0635: \u0647\u062f\u0641\u062a \u0647\u0630\u0647 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0625\u0644\u0649 \u0645\u0639\u0631\u0641\u0629 \u0643\u064a\u0641\u064a\u0629 \u0627\u0633\u062a\u0642\u0637\u0627\u0639 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0645\u0646 \u0627\u0644\u0639\u0642\u0648\u062f \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0648\u0630\u0644\u0643 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u062a\u0623\u0643\u062f \u0645\u0646 \u0647\u0646\u0627\u0643 \u0639\u0644\u0627\u0642\u0629 \u062c\u0648\u0647\u0631\u064a\u0629 \u0628\u064a\u0646 \u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0648\u0627\u0644\u0639\u0642\u0648\u062f \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0644\u0644\u0648\u0635\u0648\u0644 \u0625\u0644\u0649 \u0623\u0641\u0636\u0644 \u0627\u0644\u0637\u0631\u0642 \u0648\u0627\u0644\u0623\u062f\u0648\u0627\u062a \u0627\u0644\u0645\u0646\u0627\u0633\u0628 \u0644\u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0648\u0644\u0647\u0630\u0647 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0623\u0647\u0645\u064a\u0629 \u0639\u0644\u0645\u064a\u0629 \u0644\u0646\u062f\u0631\u062a\u0647\u0627 \u0628\u064a\u0646 \u0627\u0644\u0628\u062d\u0648\u062b \u0648\u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u0647\u062a\u0645 \u0628\u062a\u062d\u0648\u0644 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0641\u064a \u0644\u064a\u0628\u064a\u0627 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