Novoa Mero, J. E., C. V. Ponce Alvarez, and E. R. Baque Sánchez. “ IoT Model to Analyze Taxation and Income Tax Collection in the Jipijapa Canton”. Visionario Digital, Vol. 9, no. 1, Mar. 2025, pp. 129-41, doi:10.33262/visionariodigital.v9i1.3357.