GAO, Xiayu. Discussion on VAT and "VAT Reform". International Journal of Global Economics and Management, London, U.K., v. 3, n. 2, p. 185–190, 2024. DOI: 10.62051/ijgem.v3n2.20. Disponível em: https://wepub.org/index.php/IJGEM/article/view/2038. Acesso em: 19 jun. 2026.