عبد الجبار ورقاء خالد, and عبيد فداء عدنان. “The Reality of Taxation in Iraq and Aspect of it’s Development”. Journal of Economics and Administrative Sciences 19, no. 72 (September 1, 2013): 394. Accessed April 12, 2025. https://jeasiq.uobaghdad.edu.iq/index.php/JEASIQ/article/view/957.