Vol. 1 No. 2 (2022)

View Vol. 1 No. 2 (2022)

Published: 2022-12-30

Editorial

Presentation

Nora Lucía Ruoti Cosp

6
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Original articles

Application of Economic Psychology to encourage Voluntary Compliance with Tax Obligations in Paraguay by 2022

Carmen Virginia De Los Santos de Nakamura

7-25
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VAT in Latin America and its Implication on the Tax Burden and Fiscal Pressure. Paraguay, Argentina, Colombia and Uruguay

Brenda Nathalia Rojas Martínez

26-52
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Analysis of the determination of the source and the implication of the permanent establishment of digital services

Rut Eunice Lugo Pérez

53-78
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Comparative study of the transfer price regime in Paraguay

Vivian Giselle González Rios

79-93
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Estimate of the Profitability that is generated with the Mining of Cryptocurrencies and its tax Implication in Paraguay for the year 2022

Verónica Rubí González Brítez

94-114
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Gamification as a Tax Education strategy for children in the portal of the Tax Undersecre- tary of State (set) by 2022

Eliana Cristina Riveros Castiñeira

115-140
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Corporate social responsibility as a key element in the training of public accountants in the era of globalization: a comparative approach between developed and developing countries

Miguel Ángel Alegre Brítez

141-150
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Analysis of the Tax Treatment of income obtained by players of Esports teams in Paraguay

Ema Lylian Monges de Rodríguez

151-172
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Chat as a taxpayer assistance mechanism in the Tax Administration in Paraguay by 2022

Jazmín Soledad Vergara Arzamendia

173-197
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Virtual conversational assistant (chatbots) to be included in the portal of the Undersecre- tariat of State of Taxation as a taxpayer assistance mechanism

Nathalia Karina Gisselle Merlo Santacruz

198-224
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Analysis of risks to mitigate through audit in electronic operations in Paraguay by 2022

Nélida Elena Zárate Arce

225-245
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The experiences of tax administrations with emphasis on the use of social networks and artificial intelligence

Pedro Javier Ramírez Alonso

246-269
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