@article{articleeb62ba73,
title   = {VAT: the effectivity of electronic tax compliance in the face of the determinants of the tax gap},
author = {Sousa, Luís Gustavo Chiarelli de and Rezende, Amaury José},
year = {2023},
doi = {10.5007/2175-8069.2023.e84913},
journal   = {Revista Contemporânea de Contabilidade}
}