A. Al-Arkoub, Hashem M., and Sanaa Shamil M. Saleh. 2021. “The Phenomenon of Tax Evasion in Both Iraq and Jordan for the Period 2000-2018 An Analytical Study”. Tikrit Journal of Administrative and Economic Sciences 17 (53, 2):344-58. https://doi.org/10.25130/tjaes.17.53.2.20.