NIKANAVA, Nataliya N. Compulsory collection of taxes and fees: some issues of competence. Journal of the Belarusian State University. Law, [S. l.], n. 2, p. 11–20, 2024. Disponível em: https://journals.bsu.by/index.php/law/article/view/6551. Acesso em: 19 jul. 2026.