Olivares Olivares, Bernardo, and José Olivares Rodríguez. “El (in)cumplimiento tributario.: Tecnos, 2023”. Revista Técnica Tributaria 2, no. 141 (June 30, 2023): 294. Accessed March 16, 2026. https://revistatecnicatributaria.com/index.php/rtt/article/view/2384.