Ayad A .Beawee Al Esawy. “Means and Privileges of the Financial Authority in Determining and Collecting the Tax Debt”. Journal of Madenat Alelem University College 13, no. 1 (June 30, 2021): 254-265. Accessed April 26, 2024. https://journal.mauc.edu.iq/index.php/JMAUC/article/view/397.