The role of the tax examiner’s procedures in increasing or decreasing tax revenue : Applied research in the General Authority for Taxes. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 18, n. 64, p. 117–135, 2023. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1265. Acesso em: 24 apr. 2025.