Reyes Armas, R.A., Hurtado García, K. del R., Medina Armas, A.T. and Arévalo Aveiga, E.V. 2024. Tax compliance of SMEs in the El Carmen parish–La Maná canton: an analysis of the tax obligation process. Religación. 9, 40 (Feb. 2024), e2401169. DOI:https://doi.org/10.46652/rgn.v9i40.1169.