1.
Hewa Mahmood Hasan, Mohammed Abdulaziz Mohsen, Nakhshin Jamal Mohammed. 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 J. Admin. Econ. Sci. [Internet]. 2024 Sep. 30 [cited 2026 Mar. 6];20(67, part 1):37-54. Available from: https://www.tjaes.org/ojs/index.php/tjaes/article/view/1931