Soria-Moreta, J. J., Toapanta-Caiza, A. M., Tenelanda-Avila, C. N., & Fiallos-Bonilla, S. F. (2025). The effect of VAT regressivity on the popular and solidarity economy and social equity. Revista UGC, 3(S1), 75-82. https://revistacientifica.ugc.mx/index.php/rugc/article/view/101