SALSABIL, H. H. Fiscal Discretion and Citizens’ Burden: Tax Proportionality under Non-Emergency Economic Pressure. Lambung Mangkurat Law Journal, [S. l.], v. 11, n. 2, p. 309–337, 2026. DOI: 10.20527/.v11i2.325. Disponível em: https://lamlaj.ulm.ac.id/index.php/abc/article/view/325. Acesso em: 30 sep. 2026.