JARCZOK-GUZY, Magdalena. Changes in Value Added Tax and Implementation of the Function of Fiscal. Journal of Finance and Financial Law, [S. l.], v. 1, n. 4, p. 83–94, 2014. DOI: 10.18778/2391-6478.1.4.07. Disponível em: https://www.czasopisma.uni.lodz.pl/fipf/article/view/9721. Acesso em: 7 dec. 2025.