Tax effort and its role in tax revenues : Applied research in the general tax authority. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 19, n. 66, p. 324–335, 2024. DOI: 10.34093/4z5avh33. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1420. Acesso em: 27 apr. 2025.