DR. DOUBBA SOUMAYA. Artificial Intelligence as a Tool for Tax Audit: A Legal–Economic Analysis of Efficiency and Legitimacy . Pegem Journal of Education and Instruction, [S. l.], v. 16, n. 1, p. 1080–1093, 2026. Disponível em: https://www.pegegog.net/index.php/pegegog/article/view/4788. Acesso em: 10 feb. 2026.