lamraoui, salim and Benlaharche, sarah (2025) “E-Governance and Digital Transparency in Combating Tax Evasion: A Comparative Analysis between Germany and Algeria”, Journal of Research in Finance and Accounting, 10(02), pp. 132–147. Available at: https://journals.univ-msila.dz/index.php/jorfa/article/view/3272 (Accessed: 9 February 2026).