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This study aims to document the hypogea churches in Lay Gayint Woreda, South Gondar, to provide information for future tourism development practices and serve as insurance against loss of value due to unmanaged deteriorative factors.

The study followed a descriptive research design with qualitative research approach. Data were collected through field observations, interviews and written sources examination.

The study explored the lesser-known hypogea churches, which have significant tourist attraction values, including environmental, historical and architectural significance. However, the use of these potential cultural resources for tourism development is not yet attempted, and their conservation status is found to be critical. This documentation work is significant both for the sake of future tourism development plans and as insurance against looming cultural losses.

This study did not record the ancient treasures of the churches because of the current political instabilities that hindered the access of data. However, it has implication for the need of an extensive documentation activity to trace the cultural resources in the remote areas of the country for future tourism development and conservation practices.

This paper documented the remote hypogea churches not only for the purpose of future tourism development plan but also as an insurance of their values against unmanaged destructive factors.

This research purpose was to explore the meaning of historicism, architectural historicism, the architectural attributes, design principles, elements and ornamentations of churches in medieval Western architecture, and how they were reflected in contemporary churches' design in Jordan.

This research used the historical descriptive–interpretive qualitative research method. Around 24 Western medieval churches were selected, studied and analyzed to explore the common design attributes of each historical era. The design attributes of each era were segmented under three categories: Design principles (plans' typology, facades, shapes, details, composition and building form), design elements (openings, towers and entrances) and ornamentation (sculptures, paintings and interior decoration). Additionally, three modern Jordanian churches were analyzed using the same method to compare with the historical churches through personal observations, field trips, researchers' memories, site visits, archival records, plans, images, books, slides, details and note-making. Different types of evidence were used, such as determinate, contextual and inferential. In addition, different tactics for analysis were used in analyzing the historical churches: site familiarity, use of existing documents, virtual and visual inspection and comparison with conditions elsewhere. Credibility was achieved when the results were reviewed and compared with the original and similar information.

Early Christian design principles, elements and ornamentations were reflected in Jordanian churches more than in Byzantine, Renaissance, Romanesque and Gothic. The design principles of Western medieval architecture were reflected in the selected Jordanian churches more than in ornamentation and design elements. Moreover, this research found that the highest reflection of Western medieval architecture on Jordanian churches was in designing the plans, which is a basilica with a central nave and aisles followed by opening styles, façade, shapes, entrances design, composition, painting and the minimum reflection was in sculptures. Additionally, there was no reflection on tower design and interior decoration.

This research encourages architects to enhance architectural historicism by focusing on historical styles in contemporary designs and using design elements, principles and decorations of historical styles in medieval architecture to enrich the variety and originality of architectural design and create new modern stylistic architecture. Architectural historicism increases historical self-awareness and helps a generation of architects to answer the question: In what style should be built.

Learning the design principles, not copying the past, is becoming a trend for most architects. Architectural historicism introduces new temporal elements, gives a new meaning and primary function to architecture to become socio-temporal and contextual contrast and reflects the essential points of references of the past through design methodology to express the present. The advantage of this research is to put an end to architects' role in syncretism and subjectivism. Instead, historicism architects equipped with the necessary knowledge and supported by the published research and inventors of historical architecture, can choose, imitate, adapt, borrow and use the correct historical forms that originated in a given period.

This study aims to understand the determinants of the relationship between tax authorities and taxpayers in the digital era and how this relationship impacts tax compliance behavior, especially in the context of emerging countries like Morocco.

A qualitative methodology was adopted, involving interviews with tax inspectors and auditors, certified accountants’ experts and tax consultants. Data analysis was conducted using IRAMUTEQ software.

The research highlights that the relationship's quality and the level of mutual trust between tax authorities and taxpayers are critical in determining tax compliance in the digital era. Central factors affecting this relationship encompass effective communication, simplification of tax procedures, clarity of tax laws and the digitization of tax services. Furthermore, the study emphasizes that these dynamics and determinants significantly influence the tax compliance behavior of taxpayers in Morocco, revealing intricate connections between relational aspects and compliance attitudes.

The findings suggest that fostering a mutually trusting relationship, through improved communication, simplification and digitization, can enhance taxpayer compliance. This is valuable for policymakers and tax authorities developing strategies to improve tax systems in emerging countries.

This study contributes to the sparse literature on the relationship between tax authorities and taxpayers in the and digital era, offering new insights into factors that influence tax compliance in the post COVID-19 crisis context. Its practical recommendations provide a foundation for developing strategies aimed at improving this relationship and, consequently, taxpayer compliance behavior in emerging countries.