THE INFLUENCE OF ELECTRONIC TAX MANAGEMENT SYSTEMS (ETMS) ON BANKING GOVERNANCE. International journal of business and management sciences, [S. l.], v. 5, n. 01, p. 5–14, 2025. DOI: 10.55640/ijbms-05-01-02. Disponível em: https://www.academicpublishers.org/journals/index.php/ijbms/article/view/2477.. Acesso em: 16 oct. 2025.