One forgotten direction of business analysis : the case of EstoniaAlver, Jaan; Alver, LehteJournal of international scientific publications : economy & business2021 / p. 323-335 https://ideas.repec.org/a/isp/journl/v15y2021i1p323-335.html Tax avoidance vs tax evasion : is it only an ethical issue?Alver, Lehte; Alver, JaanJournal of international scientific publications : economy & business2022 / p. 221-231 https://www.scientific-publications.net/en/article/1002432/