I. Gruevski and S. L. Gaber, “ACE Tax vs ASE Tax: The Croatian and Nordic Experience for Higher Neutrality”, IJSBAR, vol. 24, no. 3, pp. 265–282, Oct. 2015, Accessed: Feb. 04, 2026. [Online]. Available: https://gssrr.org/JournalOfBasicAndApplied/article/view/4663