Split payment mechanism and STIR : Selected tools for improving the efficiency of tax collection on goods and services in the Republic of Poland. Institutiones Administrationis - Journal of Administrative Sciences, [S. l.], v. 2, n. 2, p. 35–45, 2022. DOI: 10.54201/iajas.v2i2.33. Disponível em: https://mail.administrativescience.com/index.php/instadm/article/view/33.. Acesso em: 21 may. 2026.