Dimitris Balios and  Stefanos Tantos,  The Characteristics of a Fair and Efficient Tax Auditing Information System as a Tool against Tax Evasion: A Theoretical Framework.   journal   = {International Journal of Economics and Management Engineering}, [online]. World Academy of Science, Engineering and Technology.
    May 2019, vol. 150(6). 789 - 792
    [viewed 26 April 2024]. Available from: https://publications.waset.org/pdf/10010449.