RAOUF AHMED, D. N.; RABAH AWAD, S. A proposed electronic model to improve the effectiveness of direct withholding tax. Baghdad College of Economic Sciences University Journal (BCESUJ), [S. l.], v. 67, n. 1, p. 208–220, 2022. Disponível em: https://ojs.baghdadcollege.edu.iq/index.php/BCESUJ/article/view/113. Acesso em: 5 jun. 2026.