Metodología para el cálculo de escudos fiscales (VTS). UTC Prospectivas: Journal of Administrative and Economic Sciences, [S. l.], v. 2, n. 2, p. 198–211, 2019. Disponível em: https://investigacion.utc.edu.ec/index.php/prospectivasutc/article/view/223. Acesso em: 3 jun. 2026.