CARRILLO NOGUERA, Nasly; OLIVERA PINEDA, Paola Andrea; VILLASMIL MOLERO, Milagros del Carmen. Inteligencia artificial y reforma digital tributaria en América Latina: Hacia una gobernanza fiscal inteligente. Accounting and Management Research, [S. l.], v. 4, p. 17, 2025. DOI: 10.22209/amr.v4a06.2025. Disponível em: https://fer.uniremington.edu.co/index.php/AMR/article/view/837. Acesso em: 10 jul. 2026.