ZA’IM, M. Delayering the reference coal price to maximize coal non-tax state revenue. Educoretax, [S. l.], v. 6, n. 1, p. 20–36, 2026. DOI: 10.54957/educoretax.v6i1.2023. Disponível em: https://jurnalku.org/index.php/educoretax/article/view/2023. Acesso em: 9 mei. 2026.