FERRY; EVANS, Christopher Charles; TRAN-NAM, Binh. Presumptive Income Taxes and Tax Compliance Costs: Policy Implications for Small and Medium-Sized Enterprises in Emerging Economies. Journal of Tax Administration, [S. l.], v. 8, n. 1, p. 6–44, 2023. Disponível em: https://jota.website/jota/article/view/10. Acesso em: 10 oct. 2024.