Sotalí­n Sotalí­n, Damián Leonardo, Enrique Rafael Muñoz Moreta, and Mary Yesennya Saltos Chacán. “Analyze the Impact of the Advance Income Tax in the Competitive Development of MSMEs in the Leather and Footwear Sector Zone 3, Period 2010- 2013”. Revista Publicando 3, no. 7 (August 23, 2016): 366–388. Accessed October 25, 2026. https://www.revistapublicando.org/revista/index.php/crv/article/view/95.