POUDEL, S. P. Measurement of Value Added Tax (VAT) Efficiency of Nepal. NUTA Journal, [S. l.], v. 10, n. 1-2, p. 105–113, 2023. DOI: 10.3126/nutaj.v10i1-2.63049. Disponível em: https://nepjol.info/index.php/nutaj/article/view/63049. Acesso em: 30 jun. 2024.