[1]
R. J. Vaca-Pincay and W. A. Carriel-Núñez, “Socioeconomic Impact of VAT Refunds for Elderly Retirees in Pichincha, 2023–2024”, JESSR, vol. 6, no. 2, pp. 15–29, Apr. 2026, doi: 10.55813/gaea/jessr/v6/n2/237.