Resumen En este trabajo reconstruimos los envíos de remesas desde las tesorerías regionales que componían la Real Hacienda del Virreinato del Río de la Plata hacia la caja de Buenos Aires entre 1780 y 1800. Sobre la base de los libros mayores de contabilidad de la caja de Buenos Aires, estimamos los volúmenes de recursos que las cajas del interior rioplatense enviaron a la administración de hacienda de la capital. En una comparación con la evolución de los fondos del situado potosino (principal ingreso de la tesorería principal del Virreinato) buscamos evaluar la relevancia que los recursos aportados por otras jurisdicciones tuvieron en los ingresos de la caja de Buenos Aires. Consideramos la reconstrucción de estos valores como elemento fundamental para poder elaborar indicadores de presión fiscal durante las últimas décadas del siglo XVIII que logren diferenciar/identificar las cargas de las múltiples jurisdicciones fiscales que componían el sistema de la hacienda colonial (municipal, regional, corporativo, virreinal). Las principales fuentes utilizadas se componen de libros de contabilidad (mayores) de la caja de Buenos Aires, de la caja de Santa Fe, Caja de Mendoza y libros manuales de arbitrios de Santa Fe (Archivo General de la Nación).

Abstract In this paper we reconstruct the remittances sent from the regional treasuries of the Viceroyalty of the Río de la Plata to the Buenos Aires treasury between 1780 and 1800. Based on the accounting ledgers of the Buenos Aires treasury, we estimate the amounts of resources that the haciendas of the interior sent to the administration of the capital. In a comparison with the evolution of the funds of the "situado potosino" (main income of the main treasury of the Viceroyalty) we seek to evaluate the relevance that the resources provided by other jurisdictions had in the Buenos Aires treasury. We consider the reconstruction of these values as a fundamental element for stablishing fiscal pressure indicators during the last decades of the 18th century. Also, to identify the burdens of the multiple tax jurisdictions that made up the colonial real hacienda system (municipal, regional, corporate, viceroyalty). The main sources used are made up of accounting books of the treasuries of Buenos Aires, Santa Fe, Mendoza, and manual books of "arbitrios of Santa Fe" (Archivo General de la Nación)

Abstract This article gathers the results of a research conducted from January to May 2023, within the framework of the self-evaluation process of the Public Accounting degree program taught at the Guápiles Campus of the University of Costa Rica (UCR). The general objective was to determine whether the exit profile of the graduates met the needs of employers and to identify opportunities for improvement. The methodology was qualitative, using semi-structured questionnaires for employers and graduates. Focus groups were also used for other stakeholders. The results show a positive perception of the employers about the professional competencies, skills, and values of the graduates, considering them suitable for hiring. They also highlight competencies such as ethics, responsibility, administration, and management, as well as values and attitudes such as reliability, transparency, and leadership. However, areas for improvement are noted, such as English language proficiency, technological skills, practical experience, and knowledge of tax legislation. Despite these areas for improvement, both employers and graduates value the career favorably, especially in terms of professional competencies and values developed during university education. It is concluded that it is pertinent to continue offering the program due to the very favorable evaluations of employers and graduates, especially in terms of professional competencies, values and attitudes developed during university education.

Resumen El presente artículo reúne los resultados de una investigación realizada en el periodo de enero a mayo del 2023, en el marco de los procesos de autoevaluación de la Carrera de Contaduría Pública impartida en el Recinto de Guápiles de la Universidad de Costa Rica (UCR). Se planteó como objetivo general determinar si el perfil de salida de quienes se egresaron satisfacía las necesidades de las personas empleadoras e identificar oportunidades de mejora. La metodología fue de tipo cualitativa, se utilizaron cuestionarios semiestructurados para la población empleadora y la graduada. También se emplearon grupos focales para otros grupos de interés. Los resultados muestran una percepción positiva de las personas empleadoras, acerca de las competencias profesionales, habilidades y valores de las personas egresadas, al considerarlos aptos para ser contratadas. También destacan competencias tales como ética, responsabilidad, administración y gestión, así como valores y actitudes como confiabilidad, transparencia y liderazgo. Sin embargo, se señalan áreas de mejora como el dominio del idioma inglés, habilidades tecnológicas, experiencia práctica y conocimientos en legislación tributaria. A pesar de estas áreas de mejora, tanto las personas empleadoras como las graduadas valoran favorablemente la carrera, especialmente en términos de competencias profesionales y valores desarrollados durante la formación universitaria. Se concluye la pertinencia de seguir con la oferta de la carrera debido a las valoraciones de ambas poblaciones analizadas, que resultaron muy favorables, especialmente en lo relacionado con las competencias profesionales, valores y actitudes, desarrollados durante la formación universitaria.

ABSTRACT At present, it is observed that individuals significantly increase the value of their assets, in many cases, such increases have no justification, so they omit the payment of their taxes, generating a low tax collection in the country. The objective of this research work was to analyze the criteria that allow the detection of the unjustified increase in wealth of Peruvian individuals. The methodology applied was qualitative, phenomenological design, with a non-probabilistic sampling based on the professional experiences of three experts in tax matters. The result was that the tax administration applies certain criteria, classified under the following headings: financial system, social, informality, auditing and digitalization. The most important criteria during the COVID 19 pandemic were e-commerce and social networks, used to generate income and evade taxes. It is concluded that natural persons incur in unjustified asset growth, due to lack of knowledge, because they do not wish to formalize or because they do not have a technical accounting team to guide them in the aforementioned criteria. It is suggested that the tax administration should supervise the new criteria related to digitalization in order to reduce unjustified capital gains in Peru.

RESUMEN En la actualidad, se observa que las personas naturales incrementan significativamente el valor de su patrimonio, en muchos casos, dichos incrementos no tienen justificación alguna, por lo que omiten el pago de sus tributos, generando en el país una baja recaudación. El presente trabajo investigación tuvo como objetivo analizar los criterios que permiten la detección del incremento patrimonial no justificado en las personas naturales del Perú. La metodología aplicada fue de tipo cualitativo, diseño fenomenológico, tiene un muestreo no probabilístico basándose en las experiencias profesionales de tres expertos en materia tributaria. Obteniendo como resultado que la administración tributaria aplica ciertos criterios, clasificados en los siguientes rubros: sistema financiero, social, informalidad, fiscalización y digitalización. Siendo los criterios más resaltantes durante la pandemia COVID 19 el comercio electrónico y redes sociales, utilizados para generar ingresos y evadir impuestos. Se concluye que las personas naturales incurren en incremento patrimonial injustificado, por desconocimiento, porque no desean formalizarse o porque no cuentan con un equipo técnico contable que les oriente en los criterios antes mencionados. Se sugiere que la administración tributaria, deba fiscalizar a los nuevos criterios relacionados con la digitalización, para reducir el incremento patrimonial no justificado en el Perú.

Resumen Los efectos significativos de una contabilidad deficiente en emprendimientos familiares motivan esta investigación. Por ello, el objetivo del estudio fue analizar el nivel de conocimiento financiero en las prácticas contables de los emprendimientos familiares del cantón de La Maná, a través de la respuesta del estadístico multivariante del análisis factorial exploratorio. La metodología utilizada tuvo un enfoque cuantitativo con un diseño no experimental en la evaluación de las prácticas contables y el conocimiento financiero. Para ello, se aplicó un muestreo probabilístico con un nivel de confianza del 95% y un nivel de error del 5%, el cual dio como resultado una muestra de 191 emprendimientos para el desarrollo de las encuestas y la investigación. El resultado relacional de las variables del constructo fue muy aceptable (KMO= 0.782), dicho resultado denotó una adecuación muestral sólida para realizar un análisis factorial exploratorio; por consiguiente, el análisis reveló que los tres primeros componentes explican el 81% de la varianza total de la respuesta de los emprendimientos. Finalmente, se concluyó que el conocimiento tributario, junto con otros elementos, mejora significativamente la comprensión de las prácticas contables y el conocimiento financiero. Por tal razón, se demostró que los emprendimientos familiares en el cantón de La Maná poseen un nivel moderado (Rho= 0.600) de conocimiento financiero en estas áreas.

Abstract The significant effects of poor accounting on family businesses motivated this research. Therefore, the objective of the study was to analyze the level of financial knowledge in the accounting practices of family businesses in La Maná canton, through exploratory factor analysis. The methodology used had a quantitative approach with a non-experimental design in the evaluation of accounting practices and financial knowledge. For this purpose, a probabilistic sampling was applied with a confidence level of 95% and an error level of 5%, which resulted in a sample of 191 undertakings for the development of surveys and research. The relational result of the construct variables was very acceptable (KMO = 0.782); this result denoted a solid sampling adequacy to carry out an exploratory factor analysis. Consequently, the analysis revealed that the first three components explain 81% of the total variance in the response of the ventures. Finally, it was concluded that tax knowledge, together with other elements, significantly improves the understanding of accounting practices and financial knowledge. For this reason, it was demonstrated that family businesses in La Maná canton have a moderate level (Rho = 0.600) of financial knowledge in these areas.

ABSTRACT The popular and solidarity economy plays a significant economic role in contemporary society. This is why many of its actors must learn how to assume their role within taxation. This article focuses on the literature review associated with Accounting, Finance and Economics, in order to, with a solid and specialized perspective, analyze the qualitative relationship between these actors’ financial education and tax exemptions. The review of knowledge gaps, strategies to improve tax and financial education, and strengthening tax compliance, allowed to conclude that early financial education, technological platforms development and public policies promulgation associated with financial and financial aspects tax, conform the way to follow for achieving comprehensive training that covers fiscal aspects and improves the relationship of popular and solidarity economy actors with tax exemptions.

RESUMEN La economía popular y solidaria juega un papel económico significativo en la sociedad contemporánea. Es por esto que muchos de los actores que la conforman deben aprender cómo asumir su rol dentro de la fiscalidad. Este artículo se enfoca en la revisión de la literatura asociada con Contabilidad, Finanzas y Economía, para así, con una perspectiva sólida y especializada, analizar la relación cualitativa entre educación financiera y exoneraciones tributarias de estos actores. La revisión sobre las brechas de conocimiento, las estrategias para mejorar la educación tributaria y financiera, y el fortalecimiento del cumplimiento tributario, permitieron concluir que la educación financiera temprana, el desarrollo de plataformas tecnológicas y la promulgación de políticas públicas asociadas a los aspectos financieros y tributarios, son el camino a seguir para lograr una formación íntegra que abarque aspectos fiscales y mejore la relación de los actores de economía popular y solidaria con las exenciones fiscales.

BACKGROUND: South African tax practitioners fulfil a worthwhile advisory role and have unique insights into and emotional responses to the challenges faced by small business owners (SBOs) regarding value-added tax (VAT). AIM: The study aims to understand the insights of tax practitioners around the challenges encountered by SBOs regarding VAT compliance. SETTING: A combination of face-to-face and online interviews took place with tax practitioners who service SBOs situated in the Gauteng province of South Africa. METHOD: The study employed a qualitative research methodology and an interpretivism paradigm. Twenty-two semi-structured interviews were conducted with tax practitioners to gather their insights regarding challenges encountered by SBOs regarding VAT compliance. RESULTS: Tax practitioners generally argue that SBOs struggle with compliance challenges. There is a lack of understanding regarding the basic principles of the concept of agency for VAT purposes. Operational needs often impel the SBOs to utilise the VAT monies for ongoing business concerns. Accounting for VAT on an invoice basis is difficult for SBOs. Also, at the compulsory VAT registration threshold of R1 million, the SBOs are not ready to handle the VAT compliance burden yet. Lastly, there are negative attitudes towards VAT powered by the view that VAT encompasses constant outflows of cash. CONCLUSION: Tax practitioners have important, yet complicated, interlocutor roles in ensuring VAT compliance. There needs to be a collaborative effort from all relevant role players to improve the day-to-day lived experiences regarding VAT compliance of SBOs CONTRIBUTION: The study's philosophy adds differentiated dimensions around the key challenges facing SBOs regarding VAT .compliance with a view towards alleviating these obstacles.

Abstract The objective of this study was to determine the impact of tax culture on tax collection in a Peruvian company. A quantitative methodology, of a causal explanatory-correlational type, non-experimental design of transactional cut, was used. Documentary analysis was used to establish the dimensions of the variables. Two Likert scale instruments were used for both variables. The population under study consisted of 780 employees in the accounting area of 3 Peruvian commercial companies in the city of Lima; and, by means of a simple probabilistic sampling, 258 members of these companies were taken into consideration under a confidence level of 95% and a margin of error of 5%. As for the Pseudo R-squared test, it was observed that the minimum value is 0.110 (Cox and Nell) and the maximum 0.215 (Nagelkerke), so it can be stated that a good prediction interval is from 11% to 21.5%. Likewise, the Nagelkerke coefficient implies that the variability of tax collection depends on 21.5% of tax culture.

Resumen El propósito de esta investigación fue comprender cómo la cultura empresarial peruana influye en la recaudación de impuestos. Este fue un diseño cuantitativo, causal, explicativo y correlativo utilizando un enfoque no experimental. Las dimensiones de las variables se determinaron mediante el análisis de documentos. Se consideraron las encuestas como técnica de recolección de datos y los cuestionarios como herramienta. Ambos factores se midieron utilizando dos instrumentos separados de escala tipo Likert. La población objeto de estudio estuvo conformada por 780 trabajadores de los departamentos de contabilidad de tres empresas comerciales peruanas con sede en Lima. Se consideraron los resultados de 258 trabajadores de estas empresas utilizando una técnica de muestreo de probabilidad directa, que arrojó un intervalo de confianza del 95 % y un margen de error del 5 %. La teoría se puso a prueba y los resultados mostraron que la recaudación de impuestos de una empresa peruana puede beneficiarse de un enfoque tributario más culturalmente sensible. Según la prueba de Pseudo R2 al cuadrado, el valor máximo es 0,215% (Nagelkerke) y el valor mínimo es 0,110% (Cox y Nell). De esto, podríamos inferir que el intervalo de predicción más confiable está entre el 11 y el 21,5 por ciento. El coeficiente de Nagelkerke también sugiere que los factores culturales influyen en la variabilidad de la recaudación de impuestos (los factores culturales pueden explicar 21,5 puntos porcentuales de la variabilidad total de los impuestos).

PURPOSE: This study explored the nature of business practices of small- and micro-enterprises within the South African context to propose recommendations for financial literacy education strategies DESIGN/METHODOLOGY/APPROACH: The data collection technique used for this qualitative study included semi-structured in-depth interviews with a case study of 10 small- and micro-enterprise owners who collectively trade within five of the nine South African provinces FINDINGS/RESULTS: Small- and micro-enterprises do not need to differ significantly because the respective business practice themes identified are relevant within both contexts. Both category enterprises make use of a cash basis system, generally have inventory management systems in place and do not have sophisticated financial planning practices. The micro-enterprises studied do not have business plans or accurate pricing strategies and cash management is a concern. The small-enterprise participants generally did not show interest in competitors and their enterprises had more sophisticated bookkeeping practices in place than micro-enterprises PRACTICAL IMPLICATIONS: Financial literacy education strategies for the owners should focus on providing guidance on tax matters, significance of business plans and how to prepare them, debtors management strategies, inventory management strategies, and a basic bookkeeping system that evolves from the cash basis of accounting to the accrual basis of accounting. It should also aim to educate owners on the importance of financial planning and risk management ORIGINALITY/VALUE: This research provides an evidence-based description of the characteristics of South African small- and micro-enterprises, which could prove valuable in developing future owner financial literacy education programmes as well as other support strategies targeted at this audience

Resumo Existe no Brasil uma linha de pesquisa consolidada que buscou identificar as proxies determinantes da agressividade fiscal das empresas listadas na B3. Contudo, nenhum desses estudos buscou identificar o instrumento utilizado pelas empresas brasileiras para realizar a agressividade fiscal. Portanto, esta pesquisa busca preencher essa lacuna ao demonstrar que a agressividade fiscal tem como fundamento a complexidade tributária brasileira que proporciona subsídios para evitar ou postergar o pagamento dos tributos. Além disso, este estudo é o primeiro estudo contábil a demonstrar que os parcelamentos especiais reduzem o valor presente dos tributos devidos pelos contribuintes incentivando-os à agressividade fiscal. Através dos fundamentos da Teoria dos Jogos, esta pesquisa demonstra o custo-benefício da agressividade fiscal na maximização do lucro da desobediência tributária. Foram examinadas as melhores decisões estratégicas no jogo da desobediência tributária diante da complexidade tributária e dos parcelamentos especiais vividos no Brasil. Verificou-se nesse jogo que o único equilíbrio de NASH é a desobediência tributária uma vez que é a única opção com alguma chance de remuneração. Portanto, esta pesquisa contribui substancialmente para compreensão do comportamento empresarial diante das características tributárias brasileiras, bem como fornece subsídios para incentivar uma reforma tributária que reduz a complexidade tributária atual. B3 B Contudo Portanto disso incentivandoos incentivando Jogos custobenefício custo benefício Verificouse Verificou se remuneração atual

Abstract A consolidated research line in Brazil identified the proxies for determining the tax aggressiveness of companies listed on the B3 stock exchange. However, none of these studies identified the instrument used by Brazilian companies to carry out tax aggressiveness. Thus, our research seeks to fill this gap by demonstrating that fiscal aggressiveness results from the Brazilian tax complexity, that providing prerogatives to avoid or delay tax payments. Besides, this study is the first accounting study to demonstrate that special installments reduce the actual value of taxes owed by taxpayers, encouraging them to be tax aggressive. Through the foundations of Game Theory, this research demonstrates the cost-benefit of tax aggressiveness in maximizing the profit of tax avoidance. We examined the best strategic decisions in the tax avoidance game concerning the tax complexity and special installments experienced in Brazil. In this game, the only NASH equilibrium is tax avoidance since it is the only option with a chance of remuneration. Therefore, this research contributes to understanding business behavior concerning the Brazilian tax system and provides subsidies to encourage reform of the current tax complexity. B exchange However Thus payments Besides taxpayers aggressive Theory costbenefit cost benefit remuneration Therefore

RESUMO O objetivo deste artigo foi analisar o impacto da International Financial Reporting Standard 16 (IFRS 16) e da pandemia da doença do coronavírus 2019 (covid-19) nos indicadores das empresas arrendatárias brasileiras por setor econômico. Ainda não eram conhecidos os efeitos da IFRS 16 após sua vigência e da covid-19 simultaneamente com a concessão do International Accounting Standard Board (IASB) sobre os indicadores das empresas arrendatárias, segregados por setores econômicos brasileiros. O estudo contribui para a literatura ao fornecer evidências sobre as consequências das decisões dos normatizadores contábeis, bem como da pandemia da covid-19 sobre os indicadores de diferentes setores econômicos. O estudo auxilia na compreensão, tanto por preparadores quanto por reguladores, do efeito da normatização contábil e da covid-19 nos indicadores das empresas arrendatárias, conforme atividade econômica. Para investidores, demonstra que é relevante antecipar o impacto das normas em suas tomadas de decisão. Foi realizada análise comparativa dos indicadores, antes e após a adoção do novo padrão e da pandemia, e análise de relevância estatística para os indicadores das empresas listadas, por setor econômico e por meio do método de diferenças em diferenças e regressão linear múltipla com dados em painel, no período de 2010 a 2020. O estudo evidenciou que o impacto da IFRS 16 nos indicadores foi diferenciado por setores, sendo saúde e petróleo, gás e biocombustíveis e consumo cíclico os mais afetados. A norma não foi relevante para o valor da maioria dos setores, exceto saúde e consumo não cíclico, demonstrando surpresa positiva dos investidores quanto à aplicação da IFRS 16 por esses setores. O efeito da covid-19 combinado com a concessão do IASB às arrendatárias foi positivo para a rentabilidade e earnings before interest, tax, depreciation and amortization (EBITDA) do setor de saúde, mas não reverteu a piora do endividamento e rentabilidade do setor de bens industriais e conjunto das arrendatárias e da rentabilidade do setor de consumo cíclico, revelando efetividade parcial da medida. 1 201 covid19 covid 19 (covid-19 covid-1 (IASB brasileiros contábeis compreensão reguladores econômica decisão listadas painel 2020 petróleo afetados interest tax EBITDA (EBITDA medida 20 covid1 (covid-1 covid- 202 2 (covid- (covid

ABSTRACT The objective of this article was to analyze the impact of International Financial Reporting Standard 16 (IFRS 16) and the coronavirus disease 2019 (COVID-19) pandemic on the indicators of Brazilian lessee companies, segregated by economic sector. The effects of IFRS 16 after its entry into force and of COVID-19 simultaneously with the concession of the International Accounting Standards Board (IASB) on the indicators of lessee companies, segregated by Brazilian economic sectors, were not yet known. The study contributes to the literature by providing evidence on the consequences of the accounting standard setters’ decisions, as well as the COVID-19 pandemic, on the indicators of different economic sectors. The study helps both preparers and regulators to understand the impact of the accounting standardization and COVID-19 on the indicators of lessee companies according to economic activity. For investors, it shows the importance of anticipating the impact of the standards on their decision making. A comparative analysis of the indicators before and after the adoption of the new standard and the pandemic was carried out, as well as a statistical relevance analysis for the indicators of public companies, by economic sector and using the difference in differences method and multiple linear regression with panel data, for the period from 2010 to 2020. The study showed that the impact of IFRS 16 on the indicators was differentiated by sector, with healthcare, oil, gas, and biofuels, and cyclical consumption being the most affected. The standard was not relevant to the value of most sectors, with the exception of healthcare and non-cyclical consumption, showing that investors were positively surprised by the adoption of IFRS 16 by these sectors. The effect of COVID-19, combined with the IASB’s concession to lessees, was positive for profitability and earnings before interest, taxes, depreciation, and amortization (EBITDA) in the healthcare sector, but did not reverse the deterioration in leverage and profitability of the industrial goods sector and the lessees as a whole and the profitability of the cyclical consumption sector, highlighting the partial effectiveness of the measure. 1 201 COVID19 COVID 19 (COVID-19 COVID-1 IASB (IASB sectors known setters decisions activity making out data 2020 oil gas biofuels affected noncyclical non COVID19, 19, IASBs s interest taxes depreciation EBITDA (EBITDA measure 20 COVID1 (COVID-1 COVID- 202 2 (COVID- (COVID

Resumen El objetivo de este estudio es mostrar la eficiencia de una app fiscal como herramienta en el estudio del régimen simplificado de confianza entre los alumnos de la licenciatura en Contaduría de la Universidad Autónoma del Estado de México (UAEM). La app se creó considerando la norma ISO 13047, el contenido y procedimientos específicos de las disposiciones fiscales del impuesto sobre la renta (ISR) y el impuesto al valor agregado (IVA) vigentes al periodo 2022. Para evaluar la eficiencia de la app, se aplicó un cuestionario considerando la normatividad de calidad ISO 25010. Dicho instrumento fue aplicado a 129 alumnos de segundo, cuarto, sexto y octavo semestre de la licenciatura en cuestión. Los resultados muestran que estadísticamente el uso de la app para el aprendizaje de las contribuciones tiene un nivel excelente de eficiencia, debido a su facilidad de uso, seguridad, función, confianza, mantenibilidad y portabilidad. La app refuerza las competencias profesionales de los educandos, incluyendo la de proporcionar asesoría o consultoría a los contribuyentes por medio de tecnología inteligente. Asimismo, este tipo de desarrollos pueden ser considerados por el Gobierno federal para mejorar la gestión en la recaudación fiscal en México.

Abstract The objective of this study is to show the efficiency of a tax app as a tool in the study of the simplified trust regime among students of the Bachelor's Degree in Accounting at the Universidad Autónoma del Estado de México (UAEM). The app was created considering the ISO 13047 standard, the content and specific procedures of the income tax and value added tax provisions in force for the period 2022. To evaluate the app's efficiency, a questionnaire was applied considering ISO 25010 quality standards. This instrument was applied to 129 students in the second, fourth, sixth and eighth semesters of the degree program in question. The results show that statistically the use of the app for learning contributions has an excellent level of efficiency, due to its ease of use, security, function, reliability, maintainability, and portability. The app reinforces the professional competencies of the learners, including the ability to provide advice or consultancy to taxpayers through smart technology. Likewise, this type of development can be considered by the federal government to improve tax collection management in Mexico.

Resumo O objetivo deste estudo é mostrar a eficiência de um aplicativo fiscal como ferramenta no estudo do regime simplificado de confiança entre os alunos do curso de Ciências Contábeis da Universidade Autônoma do Estado do México (UAEM). O aplicativo foi criado considerando a norma ISO 13047, o conteúdo e os procedimentos específicos das disposições fiscais do imposto de renda (ISR) e do imposto sobre valor agregado (IVA) em vigor para o período de 2022. Para avaliar a eficiência do aplicativo, foi aplicado um questionário considerando a norma de qualidade ISO 25010. Esse instrumento foi aplicado a 129 alunos do segundo, quarto, sexto e oitavo semestre do curso em questão. Os resultados mostram que estatisticamente o uso do aplicativo para contribuições de aprendizagem tem um excelente nível de eficiência, devido à sua facilidade de uso, segurança, funcionalidade, confiabilidade, manutenibilidade e portabilidade. O aplicativo reforça as competências profissionais dos alunos, inclusive de assessoria ou consultoria aos contribuintes por meio de tecnologia inteligente. Da mesma forma, este tipo de desenvolvimento pode ser considerado pelo governo federal para melhorar a gestão da arrecadação de impostos no México.

Abstract This article deals with the evolution and structure of the tax revenues of the royal treasury of Santiago de Chile during the last third of the 18th century, based on the distinction between the summaries of cargo from the books of this treasury and the effective tax collection reported by the General Accounting Office in 1792. This exercise shows the impact of the accounting reform of 1784 on said administrative records and the difficulty that it could mean for the timely obtaining of comprehensible syntheses about the state of this treasury. The high correlation between the economic and official fiscal variables, unlike that obtained through the summaries of cargo and, regarding the growth of the Santiago treasury, although it was partly explained by the course of the economy, it was also the result of the reformist process organized from the metropolis.

Resumen Este artículo examina la evolución y estructura de los ingresos fiscales de la caja real de Santiago de Chile durante el último tercio del siglo xviii, a partir de la distinción entre los sumarios de cargo de las cartas cuentas de esta tesorería y la recaudación tributaria efectiva reportada por la Contaduría Mayor en 1792. Este ejercicio muestra el impacto de la reforma contable de 1784 en dichos registros administrativos y la dificultad que pudo significar para la obtención oportuna de síntesis comprensibles sobre el estado de esta Hacienda. La alta correlación entre las variables económicas y fiscales oficiales, a diferencia de la obtenida a través de los sumarios de cargo y, respecto al crecimiento del erario santiaguino, si bien se explicó en parte por el curso de la economía, fue también resultado del proceso reformista agenciado desde la metrópolis.

Resumen América Latina exhibe una considerable desactualización de los valores fiscales de sus inmuebles, lo que impacta negativamente en la distribución de las cargas tributarias, el conocimiento de su riqueza patrimonial y la gestión territorial, en general. Hasta 2018, Córdoba contaba con valores fiscales de más de 30 años de desactualización respecto del mercado, incluso inferior a 5%. El objetivo de este documento es analizar esas diferencias y su comportamiento espacial en la provincia. Metodológicamente, se realizó un análisis de ratios, que permite evaluar el impacto territorial y consecuentemente tributario que implicaría aproximar valuaciones fiscales a niveles de mercado.

Abstract The outdated tax values found in Latin America properties negatively impact on the fiscal burden distribution, the patrimonial wealth accounting and the territorial applied policies, in general. Until 2018, Córdoba fiscal values lean on appraisals dated from over 30 years ago representing, in many cases, less than 5% of their current market prices. This document aims to analyze those differences and its spatial structure in Cordoba province. Regarding the methodology, a ratio analysis was implemented to evaluate the territorial impact and, therefore, the fiscal one, as a result from applying a massive valuation to level up those from the market.

Resumen Una de las preocupaciones de las reformas borbónicas fue implementar un control efectivo de los recursos de las Indias, especialmente aquellos generados por la Real Hacienda. Producto de esto, se generó todo un proceso de transformación en la técnica contable que estuvo acompañado de disputas de carácter jurisdiccional entre los encargados de su implementación. La intendencia de Caracas no fue ajena a dicho contexto, razón por la cual en este artículo se indagó sobre las características técnicas de la implementación de las reformas contables y las disputas que estas generaron entre el Intendente de la Real Hacienda y el Tribunal Mayor de Cuentas durante los años de 1790 y 1796. Metodológicamente se decidió analizar los informes de los contadores del Tribunal de Cuentas de Caracas y del Intendente de la Real Hacienda, documentos que permitieron descubrir no solo una disputa técnica entre ambas oficinas, sino también la presencia de tensiones jurisdiccionales relacionadas con la aplicación del régimen de intendencias y el sistema de partida doble a fines del siglo XVIII.

Abstract One of the concerns of Bourbon reforms was to implement an effective control of resources of Indians, especially those generated by Royal Treasury. As a result of this, a whole process of transformation in accounting technique was generated which also happened with disputes of jurisdictional nature of those in charge of its implementation. The city government of Caracas was not alien to this context, which is why this paper investigates about technical characteristics on implementation of accounting reforms and the disputes they generated between the Mayor of the Royal Treasury and the High Court of Accounts during the years 1790 and 1796. Methodologically, it was decided to analyze the accountants' reports of Caracas Accounts Court and the Royal Treasury Intendant, documents that reveal not only a technical dispute between both offices, but also jurisdictional tensions with the application of the intendancy system and the double entry system at the end of the 18th century.

Resumo Uma das preocupações das reformas Bourbon era implementar um controle efetivo dos recursos das Índias, especialmente aqueles gerados pela fazenda real. Em decorrência disso, gerou-se todo um processo de transformação da técnica contábil que foi acompanhado por disputas de natureza jurisdicional entre os responsáveis por sua implementação. A Intendência de Caracas não ficou alheia a este contexto, razão pela qual este artigo investiga as características técnicas da implementação das reformas contábeis e as disputas que elas geraram entre o Intendente da Fazenda Real e o Tribunal Superior de Contas durante os anos de 1790 e 1796. Metodologicamente, optou-se por analisar os relatórios dos contadores do Tribunal de Contas de Caracas e do Intendente da Fazenda Real, documentos que revelam não só um litígio técnico entre os dois gabinetes, mas também a presença de tensões jurisdicionais conexas com a aplicação do regime de intendência e do sistema de dupla entrada no final do século XVIII.

RESUMEN: Los vertiginosos e inevitables cambios tecnológicos han impulsado el establecimiento de monedas virtuales como mecanismo de intercambio, en respuesta a la necesidad de contar con medios de pago ágiles, descentralizados y abiertos, sin intermediarios, que posibiliten la reducción de gastos por la simple transferencia. El uso de las criptomonedas genera incertidumbre en las economías mundiales porque impactan el manejo macroeconómico de los países, ya sea que legalicen el mecanismo o no. El país no escapa a esa realidad, pero hay pocos estudios científicos oficiales relacionados con el eventual uso de las monedas virtuales, así como de posibles escenarios de la gestión, supervisión y fiscalización de la política monetaria. Por su parte, en la profesión contable se visualizan retos afines a la valoración de los criterios para su registro en los estados financieros y la diversificación de los servicios que brindan los contadores públicos, así como transformaciones en el campo curricular de las universidades.

RÉSUMÉ: Les changements technologiques vertigineux et inévitables ont conduit à l'établissement des monnaies virtuelles comme mécanisme d'échange, en réponse au besoin de moyens de paiement agiles, décentralisés et ouverts, sans intermédiaires, qui permettent de réduire le coût des transferts simples. L'utilisation des cryptomonnaies génère de l'incertitude dans les économies mondiales, car elles ont un impact sur la gestion macroéconomique des pays, qu'ils légalisent ou non ce mécanisme. Le pays n'échappe pas à cette réalité, mais il existe peu d'études scientifiques officielles liées à l'utilisation éventuelle des monnaies virtuelles, ainsi que des scénarios possibles pour la gestion, la supervision et le contrôle de la politique monétaire. Pour sa part, la profession comptable est confrontée à des défis liés à l'évaluation des critères d'enregistrement dans les états financiers et à la diversification des services fournis par les experts-comptables, ainsi qu'à des changements dans les programmes d'études des universités.

ABSTRACT: The vertiginous and inevitable technological changes have driven the establishment of virtual currencies as an exchange mechanism, in response to the need for agile, decentralized and open means of payment, without intermediaries, which make the reduction of expenses possible by simple transfer. The use of cryptocurrencies generates uncertainty in world economies because they impact the macroeconomic management of countries, whether they legalize the mechanism or not. The country does not escape this reality, but there are few official scientific studies related to the possible use of virtual currencies, as well as possible scenarios for the management, supervision and control of monetary policy. Likewise, in the accounting profession, challenges related to the evaluation of the criteria for its registration in the financial statements and the diversification of the services provided by public accountants are visualized, as well as transformations in the curricular field of universities.

RESUMO: As vertiginosas e inevitáveis mudanças tecnológicas impulsionaram o estabelecimento das moedas virtuais como mecanismo de troca, em resposta à necessidade de meios de pagamento ágeis, descentralizados e abertos, sem intermediários, que possibilitem a redução de despesas por simples transferência. O uso de criptomoedas gera incerteza nas economias mundiais porque impactam a gestão macroeconômica dos países, legalizando ou não o mecanismo. O país não foge dessa realidade, mas existem poucos estudos científicos oficiais relacionados ao possível uso de moedas virtuais, bem como possíveis cenários para a gestão, supervisão e fiscalização da política monetária. Por sua vez, na profissão contábil, visualizam-se desafios relacionados à valorização dos critérios para seu registro nas demonstrações financeiras e a diversificação dos serviços prestados pelos contadores públicos, bem como transformações no campo curricular das universidades.