1. Hajdúchová, I., sedltačiková, M., Viszlat, I.: Value-added tax impact on the state budget expenditures and incomes. Procedia Econ. Finance, 34, 676–681 (2015)
2. Duda, R.O., Hart, P.E., Stork, D.G.: Pattern Classification, 2nd edn., pp. 1–19. Wiley, Hoboken (2000)
3. Krever, R.: VAT in Africa, pp. 71–80. Pretoria University Law Press, Pretoria (2008)
4. La Feria, R., Schoeman, A.: Addressing VAT fraud in developing countries: the tax policy-administration symbiosis. Intertax 47(11), 950–967 (2019)
5. IMF: Digital Revolutions in Public Finance (2017). https://doi.org/10.5089/9781484315224.071. Accessed 25 May 2021