Zemmit, Zeyneb. “The Role of Tax System Complexities in Shaping Decision-Making Processes of Small and Medium Enterprises: Evidence from Laghouat, Algeria”. The International tax journal 52, no. 3 (May 31, 2025): 987–998. Accessed August 6, 2025. https://internationaltaxjournal.online/index.php/itj/article/view/118.