Value Added Tax and Economic Development: Focus on Human Capital Development. Studia Universitatis Vasile Goldiș Arad, Seria Științe Economice, [S. l.], v. 35, n. 1, p. 49–82, 2025. Disponível em: https://publicatii.uvvg.ro/index.php/studiaeconomia/article/view/826. Acesso em: 15 apr. 2026.