The impact of the reconciliation settlement and its impact on the tax proceeds: applied research at the General Tax Authority. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 19, n. 69, p. 437–453, 2024. DOI: 10.34093/zv0zy432. Disponível em: https://www.jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1951. Acesso em: 25 jun. 2025.