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 1, no. 1 (November 25, 2022). Accessed June 6, 2025. https://uofjls.net/index.php/new/article/view/45.