"The Efficiency and Effectiveness of Tax Audit From the Perspective of Self Assessment Requirements Conditions and Advantages". مجلة المنصور 24, no. 1 (أكتوبر 11, 2022): 23–42. تاريخ الوصول سبتمبر 8, 2025. https://journal.muc.edu.iq/journal/article/view/148.