KELM, Robert. Determinants of the VAT Gap in EU Member States from 2000 to 2016. Central European Journal of Economic Modelling and Econometrics, [S. l.], v. 14, n. 4, p. 351–379, 2022. DOI: 10.24425/cejeme.2022.144201. Disponível em: https://wydawnictwo.pan.pl/index.php/cejeme/article/view/73. Acesso em: 27 feb. 2026.