Guarantees for the Collection of Tax Debt in Iraqi Law: A Comparative Analytical Study. Journal of Madenat Alelem, [S. l.], v. 18, n. 1, p. 43–58, 2026. Disponível em: https://journal.mauc.edu.iq/index.php/JMAUC/article/view/633. Acesso em: 20 jun. 2026.