Editorial Team

Editorial Committee

  • Dra. Nora Lucía Ruoti Cosp,  General Director of Instituto Superior de Formación Tributaria, Comercial y Administrativa (FOTRIEM)
  • Mag. Jorge Luis Rodríguez, Executive Director of Instituto Superior de Formación Tributaria, Comercial y Administrativa (FOTRIEM)
  • Mag. Beatriz Elena Serna,  Research Director of Instituto Superior de Formación Tributaria, Comercial y Administrativa (FOTRIEM)

Editorial Board

  • Dr. Andrés Eliodoro Hermosilla,  Pedagogical Director of Instituto Superior de Formación Tributaria, Comercial y Administrativa (FOTRIEM)
  • Dr. Miguel Angel Alegre,  Research Professor with Full Dedication in the Universidad Nacional de Asunción; Research Professor at the Universidad Autónoma de Asunción and Tutor in the Instituto Superior de Formación Tributaria, Comercial y Administrativa (FOTRIEM)
  • Dr. Victor Ariel Ramírez,  Research Professor and Dean of the Faculty of Economic and Business Sciences of the Universidad Nacional de Canindeyú
  • Dra. Crisálida Villegas,  Director of the Magazine Fondo Editorial Universidad Bicentenaria de Aragua (FEUBA)
  • Dr. Sergio Alejandro Arias,  Retired Professor of the Universidad de Los Andes (ULA); Free professor and Coordinator of the Doctorate in Business and Educational Technological Evaluation Management of the Universidad Nacional Experimental del Táchira (UNET)
  • Dr. Oswaldo Ramon Hevia,  Doctor in Educational Sciences and in Administrative Sciences; university professor and researcher in Canada
  • Mag. Derlis Daniel Duarte,  Research Professor of the Faculty of Economic and Business Sciences of the Universidad Nacional de Canindeyú
  • Mag. Juan Carlos Fernández, Research Professor of Instituto Superior de Formación Tributaria, Comercial y Administrativa (FOTRIEM)

Layout and Assembly

  • Michelle Alejandra Hernández,  Analyst of the Thesis Unit of the Instituto Superior de Formación Tributaria, Comercial y Administrativa (FOTRIEM)
  • Gustavo Ravetti,  Graphic Designer of the Instituto Superior de Formación Tributaria, Comercial y Administrativa (FOTRIEM)

Guarani language translation 

  • Mag. Lidia Ovelar Medina, President of the EXA FOTRIEM in the Instituto Superior de Formación Tributaria, Comercial y Administrativa (FOTRIEM)