BAKKALI, S. et AMMI, A. (2026) « 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, 7(11), p. 395–426. Disponible sur: https://ijafame.org/index.php/ijafame/article/view/2643 (Consulté le: 18 septembre 2026).