NEGASH, Tekalign; TAMIRU, Minase; SOLOMON, Esay. Assessment of the practices and challenges of value added tax administration: Case of Hawassa city revenue authority. Journal of Commerce, Management, and Tourism Studies, Indonesia, v. 4, n. 2, p. 328–348, 2025. DOI: 10.58881/jcmts.v4i2.369. Disponível em: https://ympn.co.id/index.php/JCMTS/article/view/369. Acesso em: 17 aug. 2025.