Dr. Doubba Soumaya. “Artificial Intelligence As a Tool for Tax Audit: A Legal–Economic Analysis of Efficiency and Legitimacy”. Pegem Journal of Education and Instruction 16, no. 1 (January 19, 2026): 1080–1093. Accessed February 10, 2026. https://www.pegegog.net/index.php/pegegog/article/view/4788.