Laggoune, rachid, and mohamed bousmaha. “An Analytical Study of the Role of Indicators of Tax Disputes in Evaluating the Performance of Tax Control in Accounting- Case Study of Algeria (2016-2020 ”. Journal of Research in Finance and Accounting, vol. 7, no. 01, Dec. 2025, pp. 300-16, https://journals.univ-msila.dz/index.php/jorfa/article/view/3417.