Expenditure-Based Income Taxation and Integration of Direct and Indirect Taxation in India. MSW Management Journal, [S. l.], v. 35, n. 2, p. 911–915, 2025. DOI: 10.7492/jbezss57. Disponível em: https://mswmanagementj.com/index.php/home/article/view/533.. Acesso em: 29 dec. 2025.