V. Bobek, M. Zver, in T. Horvat, „Legislative Shifts and Tax Compliance: The Impact of Receipt Issuance Requirements on Fiscal Verification in Slovenia“, OE, let. 72, št. 1, str. 10–23, mar. 2026, Pridobljeno: 3. april 2026. [Na spletu]. Dostopno na: https://journals.um.si/index.php/oe/article/view/5954