VAT Design and Equity in ASEAN: A Comparative Assessment of Indonesia, Thailand, and the Philippines. Indonesian Tax Justice Review, [S. l.], v. 2, n. 3, 2025. DOI: 10.65815/rpwx1b23. Disponível em: https://journal.perhaki.org/index.php/tax/article/view/563. Acesso em: 5 mar. 2026.