“Economic Evaluation of Tax Penalties and Interest Charges in Santa Elena Province (Zone 5), 2021-2024”. Identidad Bolivariana 10, no. 1 (March 21, 2026): 94–101. Accessed November 8, 2026. https://identidadbolivariana.itb.edu.ec/index.php/identidadbolivariana/article/view/537.