MUHAMMOD, N. A. M. The importance of establishing the competent tax judiciary in Iraq between necessity and reality: Analytical study. The Scientific Journal of Cihan University– Sulaimaniya, [S. l.], v. 5, n. 1, p. 107-121, 2021. DOI: 10.25098/5.1.14. Disponível em: https://journal.sulicihan.edu.krd/index.php/sjcus/article/view/59. Acesso em: 12 feb. 2026.