Ali زاإي. The impact of applying electronic collection systems in improving the performance of public revenues and enhancing the effectiveness of financial control in government units. J. of Financial Accounting and Managerial Studies [Internet]. 2024 Dec. 26 [cited 2025 Dec. 19];11(1):81-101. Available from: https://review.univ-oeb.dz/ojs.jfams/index.php/jfams/article/view/12