Means and privileges of the Financial Authority in Determining and Collecting the Tax Debt. Journal of Madenat Alelem, [S. l.], v. 13, n. 1, p. 254–265, 2021. Disponível em: https://journal.mauc.edu.iq/index.php/JMAUC/article/view/397. Acesso em: 23 feb. 2026.