Lee, J. R. ., M. . Ochirtulga, and Y. . Cui. “The Effect of Adoption of an Electronic Filing System in Corporate Tax on Tax Avoidance: A Case of Mongolian Firms”. International Journal of Applied Economics, Finance and Accounting, vol. 18, no. 1, Jan. 2024, pp. 120-9, doi:10.33094/ijaefa.v18i1.1334.