Tax evasion and enforcement: How efficient tax authorities can be the key to combating tax avoidance. Research, Society and Development, [S. l.], v. 12, n. 8, p. e2012842756, 2023. DOI: 10.33448/rsd-v12i8.42756. Disponível em: https://rsdjournal.org/rsd/article/view/42756. Acesso em: 5 dec. 2025.