Those who produce income must pay income tax. Revista Universidad de Guayaquil, [S. l.], v. 53, n. 2, p. 51–62, 1983. DOI: 10.53591/rug.v53i2.763. Disponível em: https://revistas.ug.edu.ec/index.php/rug/article/view/977. Acesso em: 5 dec. 2025.