Dr. Doubba Soumaya (2026) “Artificial Intelligence as a Tool for Tax Audit: A Legal–Economic Analysis of Efficiency and Legitimacy ”, Pegem Journal of Education and Instruction, 16(1), pp. 1080–1093. Available at: https://pegegog.net/index.php/pegegog/article/view/4788 (Accessed: 22 March 2026).