"Improving Tax Compliance via Self-Assessment systems in Iraq compare with Developing Countries" (2011) Al Kut Journal of Economics and Administrative Sciences, 3(4), ص 138–169. موجود في: https://kjeas.uowasit.edu.iq/index.php/kjeas/article/view/72 (تاريخ الوصول: 1 سبتمبر 2026).