The extent to which the Iraqi environment responds to the requirements of IAS 12 in determining income tax: بحث تطبيقي في الهيئة العامة للضرائب/ قسم الشركات. (2022). Journal of Accounting and Financial Studies ( JAFS ), 17(61), 168-183. https://www.jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1121