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. HJUOZ [Internet]. 2023 Dec. 11 [cited 2024 Jul. 22];11(4):891–902. Available from: https://hjuoz.uoz.edu.krd/index.php/hum/article/view/1232