НАЛОГИ И НАЛОГООБЛОЖЕНИЕ. INTERNATIONAL JOURNAL OF RECENTLY SCIENTIFIC RESEARCHER’S THEORY, [S. l.], v. 3, n. 4, p. 69–76, 2025. Disponível em: https://www.uzresearchers.com/index.php/ijrs/article/view/4356. Acesso em: 19 jun. 2026.