Adopting opportunity cost as a tool to increase tax revenue: Applied research in the General Tax Authority - Companies Division. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 17, n. 59, p. 125–147, 2022. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1068.. Acesso em: 8 may. 2024.