Dávila-Castillo, Marcelo Raúl, et al. “Crisis of the Ecuadorian Tax System and the Challenges to the Principle of Sufficiency in Tax Collection”. Revista UGC, vol. 4, no. 1, Dec. 2025, pp. 225-32, https://revistacientifica.ugc.mx/index.php/rugc/article/view/299.