Tualombo Tituaña , J. J. ., & Figueroa Soledispa, M. L. (2023). Analysis of the refund of value added tax for seniors, Portoviejo canton . Revista Científica Arbitrada Multidisciplinaria PENTACIENCIAS - ISSN 2806-5794., 5(6), 696–710. https://doi.org/10.59169/pentaciencias.v5i6.882