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Mohamed Abdel Aziz Mohsen and Tarza Muhammad Hussain 2024. The role of using blockchain technology in enhancing the efficiency of the tax system according to the indicators of V.Tanzi: An exploratory study of the opinions of a sample of certified accountants and employees in the General Directorate of Taxation in the Kurdistan Region of Iraq. QALAAI ZANIST JOURNAL. 8, 5 (Jan. 2024), 906–930. DOI:https://doi.org/10.25212/lfu.qzj.8.5.32.