OUALHI, Boualam. Towards valuing the revenues of the local tax system in Algeria with reference to the municipalities and the state of M’Sila during 2020-2023. Journal of Research in Finance and Accounting, [S. l.], v. 9, n. 02, p. 293–306, 2025. Disponível em: https://journals.univ-msila.dz/index.php/jorfa/article/view/3177. Acesso em: 9 feb. 2026.