دورالتخطـيط الضريبي لكبارالمكلفين في زيادةالايرادات الضريبية

[1] Abdul Ghaffar, H. (2002). Foreign direct investment and international trade (1st ed.). Bayt Al-Hikma. Baghdad, Iraq. ISBN: 978-9100-34-315-4

[2] Al-Douri, M. A. (2010). Investment management and investment portfolios (1st ed.). Amman, Jordan. ISBN: 978-9957-49-106-2

[3] Al-Qaisi, A. H. (2011). Public finance and tax legislation (8th ed.). Ithraa for Publishing and Distribution. Amman, Jordan. ISBN: 978-9957-49-103-1

[4] Companies Law No. 21 of 1997. (Amended). Iraq.

[5] Fadhl, et al. (2008). The role of tax incentives in attracting foreign investments [Research paper]. The First Scientific Tax Symposium, Baghdad, Iraq.

[6] Federal Board of Supreme Audit. (n.d.-a). Accounting Rule No. (6): Disclosure of information related to financial statements and accounting policies. Council of Accounting and Auditing Standards. Iraq.

[7] Federal Board of Supreme Audit. (n.d.-b). Auditing Guide No. (2): Auditor's report on financial statements. Council of Accounting and Auditing Standards. Iraq.

[8] Income Tax Law No. 113 of 1982. (And its annexed decisions and amendments). Iraq.

[9] Kammash, K. S. (2010). The future of the tax system in Iraq under the transition to a market economy [Doctoral dissertation]. College of Administration and Economics, Mustansiriya University, Iraq.

[10] KPMG. (2009). Aggressive tax planning [Working paper]. Finances Quebec.

[11] Maher, A. (2014). Strategic planning (2nd ed.). University House. Alexandria, Egypt. ISBN: 978-977-521-423-1

[12] Nasser, A. A. (2019). The role of financial planning in facing the budget deficit under IMF conditions [Higher Diploma Thesis - Master’s Equivalent]. Higher Institute for Accounting and Financial Studies, University of Baghdad, Iraq.

[13] Regulation of Keeping Commercial Books for Income Tax Purposes No. 2 of 1985. Iraq.

[14] Sabri, N. R. (1998). Income tax accounting (1st ed.). Al-Quds Open University Publications. ISBN: 978-9950-30-502-1

[15] William, M. G., Hughes, J. S., & Levine, C. B. (2010). Influence of capital gain tax policy on the credibility of unverified disclosures. The Accounting Review, 85(2), 719–747. DOI: 10.2308/accr.2010.85.2.719 DOI: https://doi.org/10.2308/accr.2010.85.2.719

[16] Zaini, M. A. (2009). The Iraqi economy: Past, present, and future options (3rd ed.). Dar Al-Malak for Arts, Literature, and Publishing. Baghdad, Iraq. ISBN: 978-9933-40-521-2