FUTKARADZE, S.; FUTKARADZE, M. . Punitive manifestations of tax legislation. Business and Legislation, [S. l.], v. 14, n. 1, p. 21–26, 2021. Disponível em: https://ojs.b-k.ge/index.php/bk/article/view/716. Acesso em: 20 apr. 2026.