The importance of the application of the Value Added Tax system within the tax reform strategy in Iraq: model proposal. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 9, n. 26, 2014. Disponível em: https://www.jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/543. Acesso em: 1 may. 2025.