“Measuring the tax gap resulting from the application of the direct deduction method and its reflection on the financial objective of the tax: Applied research in the General Directorate of education in Diyala”, JAFS, vol. 17, no. 61, pp. 136–151, Nov. 2022, Accessed: Dec. 20, 2024. [Online]. Available: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1117