BRENNAN, P.; ROSACKER, K. The TCJA’s Reductions of Tax Accounting Compliance Burdens for Small Business Taxpayers. Journal of Accounting and Finance, [S. l.], v. 20, n. 2, 2020. Disponível em: https://articlearchives.co/index.php/JAF/article/view/80. Acesso em: 3 nov. 2025.