oualhi, Boualam. “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, vol. 9, no. 02, Dec. 2025, pp. 293-06, https://journals.univ-msila.dz/index.php/jorfa/article/view/3177.