Source: https://ds.univ-oran2.dz:8443/bitstream/123456789/1131/1/Les%20caract%C3%A9ristiques%20de%20la%20fiscalit%C3%A9%20p%C3%A9troli%C3%A8re%20en%20droit%20Alg%C3%A9rien.pdf