SRISOMWONG, T.; CHIRINANG , P. Welfare : Tax Planning Tool. Journal of Modern Learning Development, [S. l.], v. 8, n. 10, p. 599–613, 2023. Disponível em: https://so06.tci-thaijo.org/index.php/jomld/article/view/262443. Acesso em: 10 oct. 2026.