أ. خالد محمد نصر دله. ضريبة القيمة المضافة( ماهية ومعوقات). Bani Waleed University Journal of Humanities and Applied Sciences, Libya, v. 8, n. 1, p. 328–344, 2023. DOI: 10.58916/jhas.v8i1.495. Disponível em: https://jhas-bwu.com/index.php/bwjhas/article/view/495.. Acesso em: 22 2025.