Шуневич АС. FISCAL EFFICIENCY OF VALUE ADDED TAX IN THE CONTEXT OF OPTIMIZATION OF INDIRECT TAXATION. vzuk [Internet]. 2020 Mar. 4 [cited 2026 Nov. 10];(1 (57):66-72. Available from: https://snku.krok.edu.ua/index.php/vcheni-zapiski-universitetu-krok/article/view/274