General and specific models of value added tax budgetary fraud and their possible application in the context of investigative action. Belügyi Szemle, [S. l.], v. 73, n. 7, p. 1501–1527, 2025. DOI: 10.38146/bsz-ajia.2025.v73.i7.pp1501-1527. Disponível em: https://belugyiszemlejournal.org/index.php/belugyiszemle/article/view/2200.. Acesso em: 29 jul. 2025.