PIWOWARSKI, Radosław. Factors Determining the Existence of Tax Gaps. Acta Universitatis Lodziensis. Folia Oeconomica, Poland, v. 2, n. 359, p. 34–62, 2022. DOI: 10.18778/0208-6018.359.03. Disponível em: https://czasopisma.uni.lodz.pl/foe/article/view/13377. Acesso em: 8 aug. 2026.