C. Alarcon, M. Mamani, E. Cahuapaza, and Y. Lupaca, “Culture and tax evasion in mining producers in the process of formalizing a peasant community in the Peruvian highlands”, Gestionar, vol. 3, no. 2, pp. 108–119, Mar. 2023, doi: 10.35622/j.rg.2023.02.009.