Research on the Impact of Digital Economy on Horizontal Tax Allocation between Regions: A Value Added Tax Perspective. Economics & Business Management, [S. l.], v. 1, n. 1, p. 322–327, 2025. DOI: 10.63313/EBM.9029. Disponível em: https://elibrary.erytis.com/index.php/Ebm/article/view/357. Acesso em: 18 sep. 2025.