Duve, Munyaradzi, and Daniel P. Schutte. “A Critical Review of the Characteristics of Presumptive Tax Systems in Developing Countries”. Theory, Methodology, Practice - Review of Business and Management 17, no. 02 (December 15, 2021): 27–43. Accessed May 17, 2024. https://ojs.uni-miskolc.hu/index.php/tmp/article/view/1897.