The methodological route implemented by the Higher Center for Tax Studies of the General Directorate of Revenues (DGI) of Nicaragua for the development of human talent. 2013-2023. Revista Científica Estelí, [S. l.], v. 13, n. 2, p. 239–256, 2024. DOI: 10.5377/esteli.v13i2.19818. Disponível em: https://revistas.unan.edu.ni/index.php/Cientifica/article/view/4747. Acesso em: 9 aug. 2025.