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Littérature scientifique sur le sujet « Tax avoidance Size »

Auteur : Grafiati

Publié le 3 juin 2025

Mis à jour le 31 juillet 2025

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Articles de revues sur le sujet "Tax avoidance Size"

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I Gede Ari Wiguna Prastya and Ni Ketut Lely Aryani Merkusiwati. "The Effect of Profitability, Leverage, and Company Size on Tax Avoidance." International Journal of Management Research and Economics 3, no. 1 (2024): 159–73. https://doi.org/10.54066/ijmre-itb.v3i1.2650.

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Tax avoidanceis an effort made to reduce the amount of tax paid by exploiting the weaknesses of tax regulations. The purpose of this study is to obtain empirical evidence regarding the influence of profitability, leverage, and company size on tax avoidance. The sampling method used is nonprobability sampling with purposive sampling technique. The number of samples obtained is 88 observation data. The data analysis technique used is multiple linear regression analysis. Based on the results of the study, it shows that the profitability variable has a negative effect on tax avoidance, while lever

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Sri, Ernawat. "Analysis of the Effect of Profitability, Company Size and Leverage on Tax Avoidance (Study on Go Public Companies in Indonesia)." International Journal of Advances in Scientific Research and Engineering (ijasre) 5, no. 10 (2019): 74–80. https://doi.org/10.31695/IJASRE.2019.33547.

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<em>This study aims to obtain evidence of the effect of profitability, company size, and leverage on tax avoidance. Research using quantitative data includes profitability proxied by Return On Assets, company size, leverage and tax avoidance which is proxied through the Cash Effective Tax Rate (CETR). Public companies in Indonesia for the period 2013-2017 as the study population while the sample in this study were public companies included in the manufacturing industry sector. Sampling using a purposive sampling method. Statistical analysis shows that there is a correlation between profitabili

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Putri, Vallerie Redyna, Mira Falatifah, and Lady Karlinah. "Pengaruh Profitabilitas, Firm Size dan Sales Growth terhadap Tax Avoidance." Owner 9, no. 2 (2025): 1334–56. https://doi.org/10.33395/owner.v9i2.2679.

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Taxation plays a crucial role as one of the main sources of Indonesia’s revenue. However, taxpayers often attempt to avoid it through tax avoidance practices that exploit gaps or loopholes in tax regulations. This study aims to analyze the effect of profitability, firm size, and sales growth on tax avoidance. The sampling method used is purposive sampling, with a sample of 31 manufacturing companies in the food and beverage sub-sector from 2020 to 2022, obtained from secondary data on the Indonesia Stock Exchange website. The results of this study indicate that, partially, profitability has a

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Ardhya, Yudistira Adi Nanggala, Sri Kustono Alwan, and Effendi Rochman. "ANTECEDENTS OF TAX AVOIDANCE PRACTICES Cases in Indonesian Manufacturing Companies." ISIR Journal of Business and Management Studies (ISIRJBMS) 1, no. 3 (2024): 01–07. https://doi.org/10.5281/zenodo.14179385.

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<em>Tax avoidance is a phenomenon of efforts made by taxpayers to minimize the tax burden. This research was conducted on manufacturing companies listed on the IDX in 2017-2023. Sampling was carried out using a purposive sampling method, and 105 data were produced. The variables studied are firm size, family ownership, profitability, and tax avoidance. Five hypotheses were tested with partial least squares using SmartPLS to determine direct and indirect relationships. Path coefficient show successfully supported three hypotheses. Firm size and profitability are proven to influence tax avoidanc

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Ainniyya, Salma Mustika, Ati Sumiati, and Santi Susanti. "Pengaruh Leverage, Pertumbuhan Penjualan, dan Ukuran Perusahaan Terhadap Tax Avoidance." Owner 5, no. 2 (2021): 525–35. http://dx.doi.org/10.33395/owner.v5i2.453.

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Tax Avoidance is an act to avoid taxes by companies that can reduce tax revenue for the state. This study aims to examine the effect of Leverage, Sales Growth, and Company Size on Tax Avoidance. Population in this study were all companies listed in Indonesia Stock Exchange for 2018 – 2019 period. Purposive sampling used as sampling technique and obtained 219 companies as samples. This study used quantitative method and the analysis was multiple linear regression analysis. Tax Avoidance proxied by Effective Tax Rate which have a negative interpretation of Tax Avoidance. The result of t test sho

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Sitinjak, Marnala. "Pengaruh Tax Avoidance Jangka Panjang Terhadap Nilai Perusahaan dengan Size Sebagai Moderasi." Jurnal Wira Ekonomi Mikroskil 9, no. 1 (2019): 63–70. http://dx.doi.org/10.55601/jwem.v9i1.604.

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Penelitian ini bertujuan, untuk menguji dan menganalisis pengaruh tax avoidance jangka pendek terhadap tax avoidance jangka panjang, persistensi short run tax avoidance jangka pendek dari waktu ke waktu dan pengaruh tax avoidance jangka panjang terhadap nilai perusahaan. Populasi dari penelitian ini adalah seluruh Perusahaan Modal Asing (PMA) di Indonesia yang terdaftar di Bursa Efek Indonesia (BEI), dengan jumlah sampel sebanyak 21 PMA dipilih berdasarkan pertimbangan. Penelitian ini terdiri dari 3 (tiga) model penelitian dengan menggunakan metode analisis regresi linier sederhana dan bergand

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Indira Yuni, Ni Putu Ayu, and Putu Ery Setiawan. "Pengaruh Corporate Governance dan Profitabilitas terhadap Penghindaran Pajak dengan Ukuran Perusahaan Sebagai Variabel Pemoderasi." E-Jurnal Akuntansi 29, no. 1 (2019): 128. http://dx.doi.org/10.24843/eja.2019.v29.i01.p09.

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This study aims to determine the effect of corporate governance and profitability on tax avoidance with company size as a moderator. The number of samples analyzed were 55 samples of food and beverage companies listed on the Indonesia Stock Exchange (IDX) in 2013-2017. Determination of samples using purposive sampling technique. Analysis of research data using multiple linear regression and moderation regression analysis. The results of the analysis show that institutional ownership and independent commissioners have a negative influence on tax avoidance. Profitability has a positive effect on

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Garten Huang, Lina, and Estralita Trisnawati. "The Effect of Environmental Uncertainty and Executive Characteristics on Tax Avoidance." Dinasti International Journal of Economics, Finance & Accounting 5, no. 6 (2025): 6250–58. https://doi.org/10.38035/dijefa.v5i6.4034.

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The objectives of this study include: (1) To empirically test the effect of environmental uncertainty on tax avoidance; (2) To empirically test the effect of executive characteristics on tax avoidance; (3) To empirically test the role of company size moderating the effect of environmental uncertainty on tax avoidance; and (4) To empirically test the role of company size moderating the effect of executive characteristics on tax avoidance. The research uses an explanatory research design. The population of this study is public manufacturing in the food and beverage industry sector publishing its

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Azka Raga, Ridha, Wuwuh Andayani, Husna Putri Pertiwi, Julaeha, and Dwikora Harjo. "The Influence of Profitability and Company Size on Tax Avoidance (A Case Study of Mining Companies Listed on the Indonesia Stock Exchange in 2018-2022)." Ilomata International Journal of Tax and Accounting 4, no. 4 (2023): 878–94. http://dx.doi.org/10.52728/ijtc.v4i4.921.

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Tax avoidance is a deliberate strategic approach that companies employ to reduce their tax liabilities while remaining compliant with relevant tax regulations. The complexity of tax avoidance arises from its dual nature, where, on one side, it remains within the bounds of legality, and yet, on the other side, it is deemed undesirable by the government due to its adverse impact on national revenue. The objective of this research is to investigate how both the size and profitability of a company influence its engagement in tax avoidance between mining companies listed on the Indonesia Stock Exch

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Afifah Ayu Cahyaningrum and Sartika Wulandari. "Determinasi Tax Avoidance." Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah 6, no. 5 (2024): 3883–99. http://dx.doi.org/10.47467/alkharaj.v6i5.1370.

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Tax avoidance is an effort by taxpayer to reduce tax expense by not violating the tax laws or other rules in force. However, in fact tax avoidance is something that is not wanted by the government so the government created the rules to prevent it. This study aimed to examine the effect of Good Corporate Governance (Board of Commissioners, Audit Committee, Independent Board of Commissioners, Institutional Ownership), Profitability, Capital Intensity, Firm Size To the Tax Avoidance of the Technology, Healthcare, Consumer Non-Cyclical and Industrials sector companies listed on the Indonesia Stock

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Thèses sur le sujet "Tax avoidance Size"

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Armelius, Hanna. "Distributional side effects of tax policies: an analysis of tax avoidance and congestion tolls /." Uppsala : Dept. of Economics [Nationalekonomiska institutionen], Uppsala universitet, 2004. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-4636.

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Tusubira, Festo Nyende. "Tax compliance by the small and medium-sized corporations : a case of Uganda." Thesis, University of Exeter, 2018. http://hdl.handle.net/10871/33136.

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The aim of this thesis is to understand tax compliance decisions made by corporate SMEs in Uganda. The study draws on compliance models developed in other settings and explores their applicability in the Ugandan context using mixed methods. Firstly, the study investigates the roles played by tax fairness, trust in government and the URA, and the effects of audits and sanctions in influencing compliance . Secondly, the study explores the direct and indirect roles played by social norms in terms of influencing tax compliance among SMEs . Lastly, the study assesses the effects of corruption on co

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Zhuo, Li-Xue, and 卓麗雪. "Comparative Study on Two-Side Anti-Avoidance System: The Case of Cross-strait Tax Agreement." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/cgr7t9.

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碩士<br>國立彰化師範大學<br>企業管理學系國際企業經營管理(IMBA)<br>104<br>Transfer pricing and avoidance of double taxation has become very important method to the management of Multinational Enterprises (MNEs). Recently, the establishment of a sound anti-taxation-avoidance system is a very critical issue to all of the tax-authorities in the modern society. With increasing cross-strait trade and economic activities, tax agreement between two side of strait influence the benefits of not only the MNE firms but also the general public. To purse a deep understanding of the issue, we adopt a qualitative research method to

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Doussy, Elizabeth. "The taxation of electronic commerce and the implications for current taxation practices in South Africa." Diss., 2001. http://hdl.handle.net/10500/842.

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This study analyses the nature and implementation of electronic commerce in order to identify possible problems for taxation and pinpoint those problems which may be relevant to South Africa. Solutions suggested by certain countries and institutions are evaluated for possible implementation in South Africa. The study suggests that although current taxation legislation in South Africa is apP'icable to electronic commerce transactions it is not sufficient to cater effectively for this type of business. The conclusion reached Is that international co-operation is essential in finding solut

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Chapitres de livres sur le sujet "Tax avoidance Size"

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Vet, Cassandra, Danny Cassimon, and Anne Van de Vijver. "Getting the Short End of the Stick: Power Relations and Their Distributive Outcomes for Lower-Income Countries in Transfer Pricing Governance." In Taxation, International Cooperation and the 2030 Sustainable Development Agenda. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-64857-2_1.

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AbstractIt is widely recognized that international corporate taxation holds a distributional bias toward advanced economies and that developing countries only play a marginal role in tax governance-making. Yet, it is the ambition of both the G20 and the Organisation for Economic Co-operation and Development (OECD) to integrate developing countries in the BEPS Inclusive Framework. The Base Erosion and Profit Shifting (BEPS) action is the latest global initiative to update the international framework of corporate taxation and curb corporate tax avoidance. On one hand, the integration for develop

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Fadhilah, Siti Hasna, Sinta Agustin, Dania Meida Rosyidah, et al. "Effect of Firm Size and Capital Intensity on Tax Avoidance with Corporate Social Responsibility as Moderating Variables." In Proceedings of the International Conference on Economics, Management, and Accounting (ICEMAC 2022). Atlantis Press International BV, 2023. http://dx.doi.org/10.2991/978-94-6463-226-2_7.

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Fang, Jianwu, and Yange Zhu. "The Influence of Site Investigation by Institutional Investors on Family Business Tax Avoidance." In Proceedings of the 2023 9th International Conference on Humanities and Social Science Research (ICHSSR 2023). Atlantis Press SARL, 2023. http://dx.doi.org/10.2991/978-2-38476-092-3_161.

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Hakelberg, Lukas. "Power in International Tax Politics." In The Hypocritical Hegemon. Cornell University Press, 2020. http://dx.doi.org/10.7591/cornell/9781501748011.003.0002.

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This chapter develops a theory of power in international tax politics. This theory identifies market size and regulatory capacity as the decisive resources enabling governments to issue credible threats and inducements with a view toward making other governments do what they would not otherwise do. A lack of regulatory capacity explains why the European Union has not wielded the same power in negotiations over global tax policy as the United States despite the EU's similarly sized internal market. In fact, taxation remains an exclusive member state competence. Therefore, the European Commissio

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Ferwerda, Joras, and Brigitte Unger. "How Big Are Illicit Financial Flows?" In Combating Fiscal Fraud and Empowering Regulators. Oxford University Press, 2021. http://dx.doi.org/10.1093/oso/9780198854722.003.0005.

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In recent years several leaks have given us insight into how the wealthy and criminals hide their money. The boom of leaks has resulted in a ‘hot phase’ in tax regulation. As a result, the number of studies that want to measure illicit financial flows has also increased. This chapter tries to provide an overview of this booming new field. What do all these studies teach us about the seriousness and size of tax avoidance, tax evasion, and money laundering? What is precisely measured, and how? This chapter concludes that the term ‘Illicit Financial Flows’ has become a bit of a floating identifie

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Dogan, Alper. "Fiscal Paradises and G-20 as a Global Decision Maker." In Regional Economic Integration and the Global Financial System. IGI Global, 2015. http://dx.doi.org/10.4018/978-1-4666-7308-3.ch013.

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Fiscal Paradises are described as the “dark side of globalization” because of the negative role they have been playing in the global economy. Today, they are an extremely important reason of tax evasion and tax avoidance, financial instability, money laundering, terrorist finance, and other issues. Recent actions by G-20 have focused on fiscal paradise countries, targeting tax evasion and avoidance issues, because of the fact that the economic crisis in 2008 has showed the destructive influence of fiscal paradises in the economy not only on national but also on international level. The followi

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Mukherjee, Sovik. "How to Tax a Monopoly Platform in a Product Differentiation Set-Up?" In Handbook of Research on Strategic Fit and Design in Business Ecosystems. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-7998-1125-1.ch027.

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The chapter models a monopoly platform with buyers on one side and sellers on the other. The platform charges some combination of a fixed membership fee and a variable usage fee from both the sides and the buyers are heterogeneous in terms of the per unit benefit they derive on the transaction of the product. In this digital era of IT-based business ecosystems, the big names in the digital business market have been accused of serious tax avoidance in countries where they operate. In this backdrop, the author introduces a baseline monopoly platform model for policy making purposes, incorporatin

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Actes de conférences sur le sujet "Tax avoidance Size"

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Luty, Piotr. "Tax Avoidance in V4 Countries and Serbia – Influence of Company Size on Effective Tax Rate." In FINIZ 2020. Singidunum University, 2020. http://dx.doi.org/10.15308/finiz-2020-5-11.

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Oktaviani, Deti Astrit, Mohamad Zulman Hakim, and Dirvi Surya Abbas. "Pengaruh Leverage, Profitabilitas, Ukuran Perusahaan, Dan Likuiditas Terhadap Tax Avoidance." In SEMINAR NASIONAL DAN CALL FOR PAPER 2020 FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MUHAMMADIYAH JEMBER. UM Jember Press, 2021. http://dx.doi.org/10.32528/psneb.v0i0.5195.

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Tujuan dari penelitian ini untuk mengetahui pengaruh leverage (DER), Profitabilitas (ROA), Ukuran perusahaan (SIZE), dan Likuiditas (CR) terhadap Tax Avoidance. Dengan variable dependen tax avoidance yang di proksikann kepada CETR (Cash Effective Tax Rate). Populasi dalam penelitian ini meliputi seluruh perusahaan Food and Beverage yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2017 – 2019 yang berjumlah 24 perusahaan dengan menggunakan purposive sampling diperoleh 17 perusahaan yang memenuhi kriteria, dengan jumlah data observasi sebanyak 51 data. Penelitian ini menggunakan analisis

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Kartikaningdyah, Ely. "The Effect of Firm Size, ROA and Executive Character on Tax Avoidance." In Proceedings of the 1st International Conference on Applied Economics and Social Science (ICAESS 2019). Atlantis Press, 2019. http://dx.doi.org/10.2991/icaess-19.2019.23.

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Damayanty, Prisila, and Tania Putri. "The Effect of Corporate Governance on Tax Avoidance by Company Size as The Moderating Variable." In 1st International Conference on Sustainable Management and Innovation, ICoSMI 2020, 14-16 September 2020, Bogor, West Java, Indonesia. EAI, 2021. http://dx.doi.org/10.4108/eai.14-9-2020.2304404.

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Wagiu, Silviana, Armanto Witjaksono, and Meiryani. "Company Size, Institutional Ownership on Tax Avoidance with Audit Quality as Moderate and Independent Variables." In International Conference on Recent Innovations. SCITEPRESS - Science and Technology Publications, 2021. http://dx.doi.org/10.5220/0011242000003376.

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Wulandari, Putu, and Made Sudarma. "The Influence of Ownership Structure, Leverage, Profitability, Company Size, and Audit Quality on Tax Avoidance in Indonesia." In Brawijaya International Conference on Economics, Business and Finance 2021 (BICEBF 2021). Atlantis Press, 2022. http://dx.doi.org/10.2991/aebmr.k.220128.030.

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Bahçe, Abdullah Burhan, and Hatice Dayar. "Dimensions of Informality in Transition Economies and Solutions." In International Conference on Eurasian Economies. Eurasian Economists Association, 2014. http://dx.doi.org/10.36880/c05.00945.

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In most of the former Soviet economies with the start of transformation, revenue loss and lax payments discipline led to low revenue sharing, as well as inefficient tax collection and tax avoidance is common as a major problem has affected economies in transition. In this study, central and Eastern Europe and the former Soviet Union transition countries experienced in tax payments discipline and collection issues are dealt with and a socialist state transformation to a capitalist state in the transition to a market economy from a centrally planned economy with the sustainability of budgetary c

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Kusbandiyah, Ani, and Norlia Mat Norwani. "The Influence of Size Firm and Ownership Structure Toward Aggressive Tax Avoidance of Manufacture Companies Listed in Indonesia Stock Exchange." In 2018 3rd International Conference on Education, Sports, Arts and Management Engineering (ICESAME 2018). Atlantis Press, 2018. http://dx.doi.org/10.2991/amca-18.2018.37.

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Syahwier, Coki Ahmad, and Sri Amanda Fitriani. "Effect Of Tax Avoidance, Size Of The Company, Leverage, Age Of The Company On Cost Of Debt In Manufacturing Companies Listed." In 1st Economics and Business International Conference 2017 (EBIC 2017). Atlantis Press, 2018. http://dx.doi.org/10.2991/ebic-17.2018.12.

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Liu, Mingyue. "Research on Reasonable Tax Avoidance of Small and Medium-sized Enterprises." In International Conference on Judicial, Administrative and Humanitarian Problems of State Structures and Economical Subjects (JAHP 2016). Atlantis Press, 2016. http://dx.doi.org/10.2991/jahp-16.2016.21.

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