Vargas Huapaya, Ana Camila, Lida Nicole Sante Samar, Jesus Martin Trigoso Mejía, Emely Noemí Mamanchura Sanchez, and Hugo Adán Falconi Tupiño. “Digital Transformation in Taxation: The Role of Artificial Intelligence and Big Data in the Modernization of Fiscal Administration, 2024”. LACCEI 1, no. 12 (July 27, 2025). Accessed July 4, 2026. https://proceedings.laccei.org/index.php/laccei/article/view/4018.