Sok-Gee, Chan, Ramly Zulkufly, and Zulkhairi Mustapha Mohd. “Value-Added Tax and Economic Efficiency: Role of Country Governance”. Panoeconomicus 68, no. 3 (August 4, 2018): 325–358. Accessed April 27, 2024. http://panoeconomicus.org/index.php/jorunal/article/view/597.