Evaluation of direct withholding tax procedures as a tool to increase tax proceeds : applied research in the General Tax Authority / Direct Deduction Department. JAFS [Internet]. 2022 Sep. 30 [cited 2024 Dec. 24];17(60):259-72. Available from: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1091