PILIPENKA, Aleksandr A. Controversial issues of application of the presumption of rightness of the audited entity (taxpayer). Journal of the Belarusian State University. Law, [S. l.], n. 2, p. 40–45, 2025. Disponível em: https://journals.bsu.by/index.php/law/article/view/7408. Acesso em: 18 jul. 2026.