“Evaluation of Direct Withholding Tax Procedures As a Tool to Increase Tax Proceeds : Applied Research in the General Tax Authority Direct Deduction Department”.
Journal of Accounting and Financial Studies ( JAFS ) 17, no. 60 (September 30, 2022): 259–272. Accessed May 8, 2025.
https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1091.