Rivera-Cardozo, Pedro Lito, Gabriel Agustin Laurel-Silva, Alfredo Pezo-Rios, Robert Enrique Horna-Rengifo, and Angello Collantes-Lozano. “Compliance, Formality and Tax Culture: A Systematic Review”. InveCom Journal 6, no. Especial 2 (August 28, 2026): 1–12. Accessed November 13, 2026. https://www.revistainvecom.org/index.php/invecom/article/view/4450.