Demoner, Érika Jamile, and Rodrigo Müller de Sias. 2026. “THE INDEPENDENCE AND IMPARTIALITY OF THE DECISION-MAKER IN TAX ADMINISTRATIVE PROCEEDINGS”. Revista Ibero-Americana de Humanidades, Ciências E Educação 12 (5): 1-18. https://doi.org/10.51891/rease.v12i5.26271.