Measuring the tax gap resulting from the application of the direct deduction method and its reflection on the financial objective of the tax: Applied research in the General Directorate of education in Diyala. JAFS [Internet]. 2022 Nov. 26 [cited 2025 May 1];17(61):136-51. Available from: https://www.jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1117