Alexander Joao Peñaloza Mamani, Shirley Fiorella Pastor Salazar, Jorge Luis Monje Téllez, and Christian David Corrales Otazú. “The Principle of Tax Capacity in Peru A Systematic Review”. International Journal of Medical Toxicology and Legal Medicine 27, no. 4s (November 20, 2024): 312–318. Accessed December 5, 2025. http://ijmtlm.org/index.php/journal/article/view/864.