Pinto, Mauricio Andres Cruzco, and Cesar Yobany Arciniegas Hernández. “Tax Avoidance and Evasion: The Effect It Generates on Tax Rates in Colombia”. Journal of Cultural Analysis and Social Change, vol. 10, no. 4, Dec. 2025, pp. 4913-9, doi:10.64753/jcasc.v11i1.4052.