Mahdi Sahi, Ahmed, and Tariq Jassim Mohammad. “Analysis of the Effect of Voluntary Disclosure on Tax Evasion: An Applied Study on the Private Shareholding Companies Listed in the Iraq Stock Exchange”. Journal of Economics, Finance and Accounting Studies , vol. 5, no. 4, Aug. 2023, pp. 64-79, https://doi.org/10.32996/jefas.2023.5.4.7.