Eficiencia Recaudatoria en América Latina. Transdisciplinary Human Education, [S. l.], v. 2, n. 3, p. 156–183, 2021. DOI: 10.55364/bykehk88. Disponível em: http://the.redcicue.com/index.php/transdisciplinaryhumaneducation/article/view/36. Acesso em: 8 dec. 2025.