Cangui Navas, L. ., Casa Taco, A. . and Avellán Herrera, N. . (2023) “Tax reforms on fiscal incentives in Ecuador and their relationship with the accounting results of small businesses in the commercial sector in Cotopaxi”, Bolentín de Coyuntura, (36), pp. 26–32. doi: 10.31243/bcoyu.36.2023.1960.