About the Journal

Revista de ciencias empresariales, tributarias, comerciales y administrativas-ISSN 2958-2539 online versión.

Focus and scope

The Instituto Superior de Formación Tributaria, Comercial y Administrativa (FOTRIEM) community builds the country with quality and excellence in education, innovation in academic processes, according to the constructivist pedagogical method, where your goal is our goal, contributing to the scientific community with this important contribution. Therefore, the publication of the Revista de ciencias empresariales, tributarias, comerciales y administrativas is consistent with scientific research, which is one of the fundamental pillars of university activities.

The magazine It is a free and open access publication, specializes in topics on Economic Sciences, Administrative Sciences and Accounting Sciences, with an emphasis on Auditing, Taxation, Labor Law and Compliance. Its periodicity will be every six months, from January to June, and from July to December.

The journal accepts pre-published or pre-printed articles on servers using this methodology.

Target audiences

The magazine is aimed at researchers and professionals in specialties of: Taxes, Auditing, Taxation, Tax Consulting, International Commercial Law, Strategic Accounting, Fiscal Management, Law and Government in the era of Transparency, Latin American International Taxation, Compliance and Higher University Didactics .

Original and unpublished articles that are research products will be received, original contributions that are significant for a specific area of ​​the journal may also be received, they can be review articles, book reviews or analysis.

In this sense, the generation of new knowledge through research and innovation make up the social and scientific-technological productive infrastructure for FOTRIEM, with contributions for the human, social and economic development of its inhabitants and the social environment, providing society with arguments on novel topics that generate and support changes in the Paraguayan tax system, technological proposals for TA and legal analysis for the various fields of social sciences.

FOTRIEM Resolution No. 282/2022

The Academic Council approves the creation and publication according to the "BY WHICH THE CREATION OF THE SCIENTIFIC JOURNAL OF FOTRIEM CALLED: JOURNAL OF BUSINESS, TAX, COMMERCIAL AND ADMINISTRATIVE SCIENCES IS APPROVED" in compliance with the Institutional Strategic Plan (2020-2024) and the strategic axis 6 Research, the policy of strengthening the Research Directorate has been taken into account for the improvement in the process of fulfilling the Master's Final Project, the incentive for research and continuous production, through the stimulation and lines of action, which was discussed and socialized with the participation of directors, teachers, advisors, graduates, graduates and other actors of the FOTRIEM Educational community, which correspond to be analyzed and, where appropriate, incorporate the recommendations.

Peer review process

The evaluation will be by double-blind peers, which allows the journal to contain transparency within its content, with a minimum resolution of 4 weeks.

Gratuity

It is free to access, within its content a greater exchange of global knowledge will be promoted.

Open access

It allows any user to read, download, copy, distribute, or print the published scholarly work, without financial, legal, or technical barriers, in order to use the information for any responsible purpose with proper acknowledgment of authorship. It has the Creative Commons License CC BY

Copyright

Copyright will be reserved by the magazine, The information contained in the articles is the sole responsibility of the authors and in no case will it be attributable to the Publishing House, the Editor or the Editorial Committee of the journal.

Idiom

Manuscripts are published in Spanish or English, while abstracts will be in Spanish, English and Guaraní.

Post Frequency

Its periodicity will be every six months, from January to June and from July to December.

On the other hand, the magazine opens the call to receive manuscripts throughout the year, it also has the possibility of calling special numbers, so that the publication deals with extraordinary topics concerning the field of Economic Sciences, Administrative Sciences and Sciences. Accountants.

Funding

The scientific journal in social sciences is funded by the Higher Institute of Tax, Commercial and Administrative Training (FOTRIEM)

Ethical aspects

It is an essential point that people who are related to the magazine must follow the general duties on: Responsibility, Honesty, Thoroughness, Impartiality, Transparency, Respect and Confidentiality. Up to 30% similarity will be accepted in accordance with the regulations of the institution.