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 [Internet]. 2022Nov.25 [cited 2025Jun.6];1(1). Available from: https://uofjls.net/index.php/new/article/view/45