EFFECTIVE TAX MODEL (ETR): AN APPROACH TO ACCOUNTING, LEGAL, FINANCIAL, AND ADMINISTRATIVE EFFECTIVENESS IN ECUADORIAN ORGANIZATIONS. Lex localis - Journal of Local Self-Government, [S. l.], v. 23, n. S5, p. 1472–1489, 2025. DOI: 10.52152/801395. Disponível em: https://lex-localis.org/index.php/LexLocalis/article/view/801395. Acesso em: 20 mar. 2026.