W. A. de Castro and M. P. Gomes, “ICMS DOUBLE TAXATION: ANALYSIS AND IMPACTS ON THE TAX SYSTEM WITH EMPHASIS ON MICRO COMPANIES IN THE STATE OF TOCANTINS”, REASE, vol. 10, no. 6, pp. 2489–2506, Jun. 2024, doi: 10.51891/rease.v10i6.14565.