Tualombo Tituaña , José Jorge, and Martha Lorena Figueroa Soledispa. “Analysis of the Refund of Value Added Tax for Seniors, Portoviejo Canton”. Revista Científica Arbitrada Multidisciplinaria PENTACIENCIAS - ISSN 2806-5794. 5, no. 6 (October 17, 2023): 696–710. Accessed November 6, 2026. https://editorialalema.org/index.php/pentaciencias/article/view/882.