Ziad Salem Nassar Za`arir و Etedal Robeen "Mohamad Hosen" Siaj (2025) "The Impact of Tax Audits on Tax Avoidance Levels: (The Moderating Role of Audit Quality – Evidence from Palestine)", Journal of Arts, Literature, Humanities and Social Sciences, (125), ص 470-482. doi: 10.33193/JALHSS.125.2025.1549.