1.
Rajae ZINE EL ABIDINE. The theory of tax appearance : From procedural mask to praetorian tool Crossed perspectives France-Morocco. IJSRIS [Internet]. 2025 Aug. 30 [cited 2026 Apr. 18];4(4):164-70. Available from: https://ijsrisjournal.com/index.php/ojsfiles/article/view/439