Phoenix Company and Tax Crimes: An Analysis of Administrative Penal Law as a Model of Law Enforcement. Journal of Law Perspectives Review, [S. l.], v. 2, n. 2, p. 157–166, 2026. DOI: 10.64670/jlpr.v2i2.93. Disponível em: https://journal.catalystindo.org/index.php/jlpr/article/view/93. Acesso em: 21 may. 2026.