Reflections on the application of the monotributo and income and complementary tax on lower income traders in Colombia. FACE: Revista de la Facultad de Ciencias Económicas y Empresariales, [S. l.], v. 18, n. 1, p. 6–21, 2018. DOI: 10.24054/face.v18i1.503. Disponível em: https://ojs.unipamplona.edu.co/index.php/face/article/view/503. Acesso em: 16 oct. 2025.