CHAMBA CARRIÓN, Y. E. .; MALDONADO RUIZ, L. M. . Comparative digital taxation: effectiveness of vat models applicable to sports betting platforms in Spain and Ecuador (2018–2024). Espirales Revista Multidisciplinaria de investigación, [S. l.], v. 9, n. 54, p. 16–37, 2025. Disponível em: https://revistaespirales.com/index.php/es/article/view/889. Acesso em: 16 apr. 2026.