Perspectives of Legal Policy on Balancing the Discretionary Provisions of the Tax Code of Ukraine. Bulletin of Kharkiv National University of Internal Affairs, [S. l.], v. 93, n. 2, p. 133–145, 2021. DOI: 10.32631/v.2021.2.11. Disponível em: https://visnyk.univd.edu.ua/index.php/VNUAF/article/view/375. Acesso em: 8 oct. 2025.