Failure to identify the judiciary competent to hear tax disputes is one of the symptoms of achieving judicial security. Journal of Imam Al-Kadhim College, [S. l.], v. 7, n. 1, p. 371–387, 2023. DOI: 10.61710/. Disponível em: https://journal.iku.edu.iq/index.php/JICK/article/view/36. Acesso em: 17 jun. 2026.