G. bouthaina and samir Chibane, “Tax Policies as a Mechanism to Combat Tax Evasion through Tax Digitalization as a Mediating Variable – A Case Study of the Tax Directorate in Tébessa Province, Using Structural Equation Modeling (SEM-PLS)”, J.Rea.fin.acc, vol. 9, no. 02, pp. 262–292, Dec. 2025.