LIZAK, Robert; RADVAN, Michal. The Critical Role of Effective Tax Rates in Using AI to Reduce the CIT Gap – A Comparative Analysis of Poland and the Czech Republic. PRAWO i WIĘŹ, Słupsk, v. 63, n. 4, 2026. DOI: 10.36128/ybpe8948. Disponível em: https://www.prawoiwiez.edu.pl/index.php/piw/article/view/1698. Acesso em: 25 sep. 2026.