Matijevic López, I.R. and Bonilla Manotoa, A.E. 2023. Towards fair taxation: the harmonization of tax equity and contributive capacity principles, along with their compliance in the implementation of the income tax rebate scheme for natural persons. USFQ Law Review. 10, 2 (Oct. 2023). DOI:https://doi.org/10.18272/ulr.v10i2.3022.