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| Conceptos fundamentales (3) |
| Código tributario (3) |
| Finanzas públicas (3) |
| Tributación (3) |
| https://purl.org/pe-repo/ocde/ford#5.02.04 (2) |
| Sistemas tributarios (2) |
| https://purl.org/pe-repo/ocde/ford#5.06.02 (1) |