EL GHARAD, Souhail; AARAB, Karim. La Sécurité juridique et efficacité des garanties du contribuable en contrôle fiscal au Maroc . International Journal of Accounting, Finance, Auditing, Management and Economics, [S. l.], v. 4, n. 6-1, p. 386–408, 2023. Disponível em: https://ijafame.org/index.php/ijafame/article/view/1197. Acesso em: 21 sept. 2026.