djaiz, Karim. “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, no. 02 (December 19, 2025): 350–373. Accessed February 9, 2026. https://journals.univ-msila.dz/index.php/jorfa/article/view/3299.