Ferry, Evans CC, Tran-Nam B. Presumptive Income Taxes and Tax Compliance Costs: Policy Implications for Small and Medium-Sized Enterprises in Emerging Economies. JOTA [Internet]. 2023 Dec. 5 [cited 2024 Oct. 16];8(1):6-44. Available from: https://journals.docuracy.co.uk/jota/article/view/10