Nassyrova G.А., Nurumov А.А., Ponamorenko V.Е., Zhamiyeva А.Е., and Askarov D.А. “Gray Tax Avoidance Schemes”. BUKETOV BUSINESS REVIEW 108, no. 4 (December 30, 2022): 102–111. Accessed December 6, 2025. https://bbr.buketov.edu.kz/economy-vestnik/article/view/800.