ouis, aridj, and boulenoir mokhtari. “The Contribution of Incentive Tax Measures to Increase the Collection of Tax Debts –Case Study of the Tax Directorate of Wilaya of M’sila for the Period 2017-2021 ”. Journal of Research in Finance and Accounting 8, no. 01 (June 30, 2023): 372–388. Accessed April 2, 2026. https://journals.univ-msila.dz/index.php/jorfa/article/view/3352.