oualhi, B. (2025) “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, 9(02), pp. 293–306. Available at: https://journals.univ-msila.dz/index.php/jorfa/article/view/3177 (Accessed: 9 February 2026).