djaiz, K. (2025) “The Impact of Tax Disputes on Tax Collection in Algeria A Case Study of the Directorate of Taxes of the Wilaya of Bordj Bou Arreridj (2021–2024)”, Journal of Research in Finance and Accounting, 10(02), pp. 350–373. Available at: https://journals.univ-msila.dz/index.php/jorfa/article/view/3299 (Accessed: 9 February 2026).