“The legal nature of tax governance and its impact on regulating the work of the tax administration. (An analytical study of Libyan tax legislation)” (2026) Al-Farooq Journal of Sciences, 2(1), pp. 1006–1018. Available at: https://afjs.histr.edu.ly/index.php/afjs/article/view/124 (Accessed: 13 June 2026).