MIMOUNE, Imad rachid; OUALHI, Boualam. The role of Tax Planning to benefit from tax incentives linked to corporate income tax –Case study on Algerian economic institutions over the period 2012-2018. Journal of Research in Finance and Accounting, [S. l.], v. 6, n. 02, p. 61–82, 2026. Disponível em: https://journals.univ-msila.dz/index.php/jorfa/article/view/3554. Acesso em: 9 feb. 2026.