EL-KELETY, Ibrahim Abd El-Mageed; AL-KISHAN, Ismail Mohammed. The Influence of Applying VAT on Revenues of the General Authority of Zakat and Tax  “A Field Study on Makkah Region”. Journal of Economic, Administrative and Legal Sciences, New Mexico, United States, v. 4, n. 5, p. 102–80, 2020. DOI: 10.26389/AJSRP.I281119. Disponível em: https://www.ajsrp.ojsexpert.com/index.php/jeals/article/view/2429. Acesso em: 20 dec. 2025.