RAJAE ZINE EL ABIDINE. The theory of tax appearance : From procedural mask to praetorian tool Crossed perspectives France-Morocco. International Journal of Scientific Research and Innovative Studies, [S. l.], v. 4, n. 4, p. 164–170, 2025. DOI: 10.63883/ijsrisjournal.v4i4.439. Disponível em: https://www.ijsrisjournal.com/index.php/ojsfiles/article/view/439. Acesso em: 19 oct. 2025.