HOLOVAI, N. M. Value Added Tax in the Tax Revenue System of Ukraine: A Statistical Analysis of Fiscal Efficiency and Refunds. Statistics of Ukraine, [S. l.], v. 113, n. 2, p. 18–28, 2026. DOI: 10.31767/su.2(113)2026.02.02. Disponível em: https://su-journal.com.ua/index.php/journal/article/view/518. Acesso em: 14 jul. 2026.