Rivera-Pizarro CF, Romero-Álvarez KB, Pezo-Carzola FA, Orejuela-Suárez NJ. Tax optimization strategies and technological innovation in microenterprises: Analysis under the IFRS framework for SMEs. RUGC. 2025;3(S3):184-196. Accessed October 31, 2026. https://revistacientifica.ugc.mx/index.php/rugc/article/view/240