MAHMOUD , B.; AHMED, R. The effect of applying International Accounting Standard 12 (income taxes) in the activation of the tax system : An exploratory and analytical study of the opinions of a sample of professional and academic accountants specialized in the field of accounting and tax accounting. Humanities Journal of University of Zakho, [S. l.], v. 11, n. 4, p. 891–902, 2023. DOI: 10.26436/hjuoz.2023.11.4.1232. Disponível em: https://hjuoz.uoz.edu.krd/index.php/hum/article/view/1232. Acesso em: 22 jan. 2025.