BAYZ, H. A.; TAHA, O. H.; MUHAMMED, P. R.; DLER, G. M. Economic and Social Impacts of Sales Tax Imposition: A Field Study of the Opinions of a Sample of Academics, Specialists, and Workers in Hotels and Restaurants in the City of Sulaymaniyah. Journal of University of Human Development, [S. l.], v. 11, n. 2, p. 68–77, 2025. DOI: 10.21928/juhd.v11n2y2025.pp68-77. Disponível em: https://journals.uhd.edu.iq/index.php/juhd/article/view/1396. Acesso em: 9 may. 2025.