T. Lešnik, D. . Kračun, in T. Jagrič, „The Meaning and Factors of Efficient Tax Debt Collection“, OE, let. 59, št. 5-6, str. 3–12, avg. 2013, Pridobljeno: 24. november 2025. [Na spletu]. Dostopno na: https://old.journals.um.si/index.php/oe/article/view/2295