Alexander Joao Peñaloza Mamani, Shirley Fiorella Pastor Salazar, Jorge Luis Monje Téllez, Christian David Corrales Otazú. The principle of tax capacity in Peru A systematic review. ijmtlm [Internet]. 2024 Nov. 20 [cited 2025 Dec. 5];27(4s):312-8. Available from: http://ijmtlm.org/index.php/journal/article/view/864