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Pilco-Cuji, Jessica Lissette, Urrutia-Guevara, Jeannette Amparito and Lach-Tenecota, Wladimir Auditoría tributaria en las pymes ecuatorianas: prácticas actuales y recomendaciones para el cumplimiento fiscal. Noesis, Dic 2025, vol.7, no.esp1, p.267-287. ISSN 2739-0365

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