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Una revisión bibliográfica sobre la facturación electrónica y el cumplimiento tributario

Abstract The article systematically reviews the scientific production on the relationship between elec- tronic invoicing and tax compliance. Through the PRISMA approach, 12 studies selected in the Scopus database during March 2025 were analyzed, considering their thematic relevance, methodological ro- bustness, and contextual diversity.
Dueñas Caillahua, Hernán   +3 more
openaire   +1 more source

La auditoría de cumplimiento tributario como herramienta de detección y prevención de riesgos fiscales

Revista Metropolitana de Ciencias Aplicadas
Mireya Magdalena Torres-Palacios
exaly  

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