HEWA MAHMOOD HASAN; MOHAMMED ABDULAZIZ MOHSEN; NAKHSHIN JAMAL MOHAMMED. The possibility of adopting a centralized electronic invoice system and its impact in determining the tax base: An analytical study of the opinions of a sample of academics, professionals and employees of income tax departments - Kurdistan Region of Iraq - Erbil city). Tikrit Journal of Administrative and Economic Sciences, [S. l.], v. 20, n. 67, part 1, p. 37–54, 2024. DOI: 10.25130/tjaes.20.67.1.3. Disponível em: https://tjaes.org/ojs/index.php/tjaes/article/view/1931. Acesso em: 31 mar. 2026.