Regímenes tributarios en Ecuador ¿Simplicidad o mayor recaudación?. UTC Prospectivas: Journal of Administrative and Economic Sciences, [S. l.], v. 6, n. 2, p. 64–76, 2023. Disponível em: https://investigacion.utc.edu.ec/index.php/prospectivasutc/article/view/498. Acesso em: 3 jun. 2026.