Aqeelah, Amaal Mohammed, Mustafa Ahmed Ben Hkoma, and Amal Hassan Zughaid. “Digital Transformation Challenges in Tax Administration in Libya: A Perspective from Benghazi Tax Authority Employees”. Journal of Sustainable Research in Applied Sciences 3, no. خاص (September 14, 2026): 322–337. Accessed November 8, 2026. https://jsras.rcc.edu.ly/index.php/ojs/article/view/116.