BAKKALI, Samiha; AMMI, Anouar. Digital Maturity of Tax Administrations and Fiscal Performance in Emerging Economies: A Conceptual Framework Based on the Moroccan Case. International Journal of Accounting, Finance, Auditing, Management and Economics, [S. l.], v. 7, n. 11, p. 395–426, 2026. Disponível em: https://ijafame.org/index.php/ijafame/article/view/2643. Acesso em: 18 sept. 2026.