T. Lešnik, D. Kračun, in T. Jagrič, „The Meaning and Factors of Efficient Tax Debt Collection“, OE, let. 59, št. 5-6, str. 3–12, avg. 2013, Pridobljeno: jul. 21, 2026. Dostopno na: https://journals.um.si/index.php/oe/article/view/2295