Hewa Mahmood Hasan et al. 2024. The possibility of adopting a centralized electronic invoice system and its impact in determining the tax base: An analytical study of the opinions of a sample of academics, professionals and employees of income tax departments - Kurdistan Region of Iraq - Erbil city). Tikrit Journal of Administrative and Economic Sciences. 20, 67, part 1 (Sep. 2024), 37–54. DOI:https://doi.org/10.25130/tjaes.20.67.1.3.