Villegas Mayorga, Javier Celestino. 2021. “Jurisprudential and Doctrinal Criteria on the Conceptualizations of Normality and Necessity in the Deductions Established in the Current Income Tax Law”. Enfoque Disciplinario 6 (1), 42-58. https://doi.org/10.70165/enfdis.v6i1.279.