T. Lešnik, J. Jagrič, in V. Jagrič, „VAT Gap Dependence and Fiscal Administration Measures“, OE, let. 64, št. 2, str. 43–51, jul. 2018, Pridobljeno: jul. 21, 2026. Dostopno na: https://journals.um.si/index.php/oe/article/view/2184