ناجحة عباس علي. The comprehensive electronic tax system: reality and challenges: Doi:https://doi.org/10.37940/JRLS.2020.1.1.10. Researcher Journal for Legal Sciences, [S. l.], v. 1, n. 1, 2022. Disponível em: https://uofjls.net/index.php/new/article/view/45. Acesso em: 20 aug. 2025.