“The Impact of Availabilit of Tax Assessor Skils in the Development the Tax Investigation: An Applied Research in the General Authority for Taxes”. Journal of Accounting and Financial Studies ( JAFS ), vol. 17, no. 58, Apr. 2022, pp. 111-26, https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1051.