الطبيــعة القانونيــة للغرامــة الضريبيــة. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 6, n. 14, 2011. DOI: 10.34093/jafs.v6i14.673. Disponível em: https://www.jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/673. Acesso em: 1 may. 2025.