Charli Manuel Bustamante Montaño, Johana Guadalupe García León, Paola Estefania Albán-Trujillo, Emiliano López Obrador. Effectiveness of Tax Collection, Tax Equity, and Business Competitiveness: A Comparative Analysis of Tax Systems in Latin America. IJCISIM [Internet]. 2026 Aug. 12 [cited 2026 Aug. 15];18(16s):1671-85. Available from: https://cspub-ijcisim.org/index.php/ijcisim/article/view/4665