KETNERS, Karlis. Application of Indirect Assessment Methods for Personal Income Tax: Regulation and Opportunities for Enhancing Tax Audits. Journal of Vasyl Stefanyk Precarpathian National University, [S. l.], v. 12, n. 4, p. 66–83, 2025. DOI: 10.15330/jpnu.12.4.66-83. Disponível em: https://journals.pnu.edu.ua/index.php/jpnu/article/view/10060. Acesso em: 15 mar. 2026.