LAZAR, R.-E. Direct and Indirect Taxation. Comparision. Anuarul Universitatii "Petre Andrei" din Iasi - Fascicula: Drept, Stiinte Economice, Stiinte Politice, [S. l.], v. 20, p. 53-64, 2017. Disponível em: https://lumenpublishing.com/journals/index.php/upa-sw/article/view/670. Acesso em: 12 jul. 2026.