Y. A. AL-Rawi, Y. Yusup, M. S. Abbood, M. H. Imlus, and S. B. Yahya, “The Role of Environmental Taxes into Alter Negative Motivations of Taxpayers under Pigouvian Theory”, IAJAFM, vol. 2, no. 2, pp. 59–71, Dec. 2015, Accessed: Oct. 28, 2026. [Online]. Available: https://iaiest.com/iaj/index.php/IAJAFM/article/view/168