Lagunas Puls, Sergio; Ramírez Pacheco, Julio César - In: Revista de Métodos Cuantitativos para la Economía y … 22 (2016), pp. 78-103
-analysis Cohen's Delta. The main conclusions are that although there have been relevant changes in the tax collection process such as … limits in the tax consolidation regime, complementary taxes e.g., flat rate business tax, substitute tax credit to wages, tax … tax collection system. …