Khetam Mahdi Ghaedib, and Assistant Professor Dr Wafa Hussein Salman Al-Haidari. “The Role of Internal Control in Rationalizing Tax Spending An Applied Study at the General Tax Authority”. Kurdish Studies, vol. 11, no. 2, Dec. 2023, pp. 5428-40, doi:10.67145/ks.v11i2.1131.