Measuring the tax gap resulting from the application of the direct deduction method and its reflection on the financial objective of the tax: Applied research in the General Directorate of education in Diyala. JAFS. 2022;17(61):136-151. Accessed December 20, 2024. https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1117