Analysis of the discretion in the sanctioning power of tax offenses in relation to the constitutional principles of pro- portionality and equality, using surveys and Neutrosophy for qualitative data analysis. NCML [Internet]. 2025 Aug. 21 [cited 2026 Jan. 20];39:157-65. Available from: https://fs.unm.edu/NCML2/index.php/112/article/view/843