Rajae ZINE EL ABIDINE. The theory of tax appearance : From procedural mask to praetorian tool Crossed perspectives France-Morocco. IJSRIS [Internet]. 2025 Aug. 30 [cited 2026 Sep. 20];4(4):164-70. Available from: http://mail.ijsrisjournal.com/index.php/ojsfiles/article/view/439