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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. J Univ Hum Dev [Internet]. 2025 Apr. 27 [cited 2026 Oct. 1];11(2):68-77. Available from: https://journals.uhd.edu.iq/index.php/juhd/article/view/1396