2594-0082 2594-0082 S2594-00822022000200107 10.22201/iij.25940082e.2022.14.16895 Spain Ecuador Ecuador 00 12 2022 00 12 2022 14 107 121

2019 2012 168-89 2014 99-123 2017 1-8 2017 327-34 2019 2020 2014 145-58 2016 739-58 2017 454-82 2020 527-44 OMS 2020 OMS 2015 2017 2021 2017 7-33 Servicio de Impuestos Internos, S. 2021 2020 1-10 SRI 2021 2014 91-111 2016