Calva Merino, Diego Alexander, and Gema Viviana Paula Alarcón. “Measurement of Tax Transaction Cost in Medium-Sized Companies in the City of Riobamba, Period 2019”. Visionario Digital 6, no. 1 (January 5, 2022): 6-24. Accessed April 30, 2025. https://www.cienciadigital.org/revistacienciadigital2/index.php/VisionarioDigital/article/view/1957.