@misc{misc, title  = {{Making tax work : a framework for enhancing tax transparency}},

 publisher = {{Global Initiative for Fiscal Transparency}},

 url = {{https://eprints.whiterose.ac.uk/id/eprint/176691 https://www.fiscaltransparency.net/making-tax-work/ }},

 year = {{2021}},

 month = {{7}},

 author = {{Murphy R and Baker A}},

 note = {{Accessed on 2025/12/05}}}