“The Impacts of the COVID-19 Pandemic on the Opening and Closing of Companies and on ICMS Tax Collection in the State of Maranhão from 2019 to 2021”. International Seven Journal of Health Research 3, no. 1 (January 29, 2024): 121–136. Accessed August 13, 2025. https://sevenpublicacoes.com.br/ISJHR/article/view/3546.