Azab , S. A. ., and A. S. . Yassin Al-Saffar. “The Impact of Implementing The Tax Automation System on Income And Profits : An Analytical Study of Selected Emerging Countries With Special Reference To Iraq For The Period (1997-2021)”. Koya University Journal of Humanities and Social Sciences, vol. 7, no. 1, June 2024, pp. 70-88, doi:10.14500/kujhss.v7n1y2024.pp70-88.