Panda, Prasanta Ch., and Duryodhan Nayak. “The Role of Effective Governance in Narrowing the Tax Gap: A Theoretical Approach”. Journal of Asiatic Society for Social Science Research 3, no. 2 (April 30, 2022): 01–18. Accessed May 3, 2025. https://www.asssr.in/index.php/home/article/view/60.