Tax penalties and their effectiveness in reducing the creative accounting practices: An Empirical Study of the General Commission for Taxes. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 10, n. 33, 2019. DOI: 10.34093/jafs.v10i33.342. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/342.. Acesso em: 2 may. 2024.