HARUTYUNYAN, Aram. Cooperative Tax Compliance Beyond the Largest Corporations: What Foreign Tax Monitoring Regimes Can Teach the United States About Reducing the SME Compliance Gap. The American Journal of Management and Economics Innovations, [S. l.], v. 8, n. 08, p. 27–41, 2026. DOI: 10.37547/tajmei/Volume08Issue08-02. Disponível em: https://theamericanjournals.com/index.php/tajmei/article/view/8330. Acesso em: 24 aug. 2026.