“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, vol. 11, no. 2, Apr. 2025, pp. 68-77, https://doi.org/10.21928/juhd.v11n2y2025.pp68-77.