“Analysis of the discretion in the sanctioning power of tax offenses in relation to the constitutional principles of pro- portionality and equality, using surveys and Neutrosophy for qualitative data analysis” (2025) Neutrosophic Computing and Machine Learning. ISSN 2574-1101, 39, pp. 157–165. Available at: https://fs.unm.edu/NCML2/index.php/112/article/view/843 (Accessed: 20 January 2026).