Matijevic López, Ivana Raquel, and Alberto Eduardo Bonilla Manotoa. “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, no. 2 (October 5, 2023). Accessed September 7, 2026. https://revistas.usfq.edu.ec/index.php/lawreview/article/view/3022.