“The role of the tax examiner’s procedures in increasing or decreasing tax revenue : Applied research in the General Authority for Taxes”, JAFS, vol. 18, no. 64, pp. 117–135, Sep. 2023, Accessed: Mar. 08, 2025. [Online]. Available: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1265