Sousa, Luís Gustavo Chiarelli de, and Amaury José Rezende. “VAT: The Effectivity of Electronic Tax Compliance in the Face of the Determinants of the Tax Gap”. Revista Contemporânea de Contabilidade 20, no. 54 (June 2, 2023). Accessed July 17, 2024. https://periodicos.ufsc.br/index.php/contabilidade/article/view/84913.