Taxpayer Compliance: Average Effective Rate Of Income Tax Article 21 And Taxation Socialization. Accounting Studies and Tax Journal (COUNT), [S. l.], v. 1, n. 6, p. 387–399, 2024. DOI: 10.62207/trxdwn23. Disponível em: https://ppipbr.com/index.php/count/article/view/410.. Acesso em: 28 oct. 2025.