JACHO CASTILLO, B.; SOLÍS CEDEÑO, V. Incidencia del impuesto a la renta de herencias, legados y donaciones en la recaudación tributaria: Incidence of inheritance, legacy and donations income tax on tax collection. Journal Business Science - ISSN: 2737-615X, [S. l.], v. 2, n. 2, p. 22–36, 2021. Disponível em: https://revistas.uleam.edu.ec/index.php/business_science/article/view/122. Acesso em: 3 jul. 2024.