PUTKARADZE, S. . Artificial barriers and unjustly punished taxpayers. Business and Legislation, [S. l.], v. 1, n. 2, p. 30–34, 2008. Disponível em: https://www.ojs.b-k.ge/index.php/bk/article/view/679. Acesso em: 16 may. 2026.