PIWOWARSKI, Radosław. Factors Determining the Existence of Tax Gaps. Acta Universitatis Lodziensis. Folia Oeconomica, [S. l.], 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: 14 mar. 2025.