BOUTHAINA, Ghrieb; CHIBANE, Samir. Tax Policies as a Mechanism to Combat Tax Evasion through Tax Digitalization as a Mediating Variable – A Case Study of the Tax Directorate in Tébessa Province, Using Structural Equation Modeling (SEM-PLS). Journal of Research in Finance and Accounting, [S. l.], v. 9, n. 02, p. 262–292, 2025. Disponível em: https://journals.univ-msila.dz/index.php/jorfa/article/view/3170. Acesso em: 9 feb. 2026.