BUDIMAN, J. Single Tariff of Income Tax, The Principle of Fairness And Business Competitiveness Advantage. Formosa Journal of Multidisciplinary Research, [S. l.], v. 1, n. 3, p. 615–626, 2022. DOI: 10.55927/fjmr.v1i3.765. Disponível em: https://journal.formosapublisher.org/index.php/fjmr/article/view/765. Acesso em: 30 apr. 2026.