KURNOSSOV, A.V. Improvement of Tax Planning as a Method of State Governance. Public Administration and Civil Service, Нур-Султан, Казахстан, n. 4, p. 60–69, 2015. Disponível em: https://journal.apa.kz/index.php/path/article/view/392. Acesso em: 31 jan. 2026.