“نحو سياسة ضريبية داعمة للاستثمار في المؤسسات الصغيرة والمتوسطة: Towards a tax policy supportive of investment in small and medium enterprises”. (2025) Journal of North African Economies, 18(28), pp. 289–316. Available at: https://journals.univ-chlef.dz/index.php/renaf/article/view/422 (Accessed: 23 October 2026).