ALWAN AL SHAFEI, Alaa Hussein. The reserve estimate of income in the tax accounting process between the law and its applications An applied study at the General Tax Authority. Tikrit Journal of Administrative and Economic Sciences, [S. l.], v. 16, n. 52, 1, p. 41–55, 2020. DOI: 10.25130/tjaes.16.52.1.3. Disponível em: https://www.tjaes.org/ojs/index.php/tjaes/article/view/1754. Acesso em: 6 mar. 2026.