@article{article0a216896,
title   = {State value-added tax collection efficiency in brazil},
author = {Cabello, Otávio Gomes and Gaio, Luiz Eduardo and Rezende, Amaury José},
year = {2019},
doi = {10.14392/asaa.2019120302},
journal   = {Advances in Scientific and Applied Accounting}
}