Evaluation of direct withholding tax procedures as a tool to increase tax proceeds : applied research in the General Tax Authority / Direct Deduction Department. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 17, n. 60, p. 259–272, 2022. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1091. Acesso em: 11 mar. 2025.