Professor Dr. Ghazi Othman Mahmood and Hawar Ghafur Hamad Amin, “THE IMPACT OF CLOUD ACCOUNTING APPLICATIONS ON UPGRADING THE TAX SYSTEM AN EXPLORATORY STUDY OF THE OPINIONS OF A SAMPLE OF CHARTERED ACCOUNTANTS”, J Arch.Egyptol, vol. 19, no. 3, pp. 370-390, Jul. 2022.