Hasni, Merouane, et al. “Tax Expenditures in Morocco: A Fiscal Policy Lever to Be Streamlined for Greater Efficiency of Efficiency and Social Justice”. Dialogues in Humanities and Social Sciences, vol. 4, no. 1, Jan. 2026, pp. 27-38, https://dialogueshss.com/index.php/DHSS/article/view/47.