RESUMEN El comercio electrónico se ha convertido en una actividad global practicada por un número cada vez más creciente de personas que interactúan en el mercado de bienes y servicios. El objetivo de este estudio fue identificar y analizar las costumbres y hábitos de compras de los consumidores de Asunción y del Departamento Central de Paraguay en relación a las compras en línea. Se utilizó un enfoque cuali-cuantitativo y se aplicó una encuesta en formato electrónico a un total de 400 participantes residentes en las zonas de influencia del estudio. Se observo que gran parte de la población analizada utiliza este método de compras y qué lo hacen de manera frecuente, aunque con una clara preferencia por ciertos tipos de productos como es el caso de los alimentos, que mayormente son adquiridos vía servicios de delivery desde tiendas locales; y también los pedidos de ropas, que generalmente son adquiridos desde tiendas internacionales, aunque también provienen en un número importante de tiendas locales que ofrecen sus productos principalmente a través de redes sociales. Los resultados más relevantes señalan que la mayoría de los participantes ya realizan compras en línea y que estarían dispuestos a repetir las compras en esa modalidad, debido a que las experiencias en general han sido positivas. Como recomendación, se expresa que las empresas locales deberían invertir mayores recursos para dotar a sus negocios de un sistema de comercio electrónico que les permita concretar transacciones en línea incluyendo el proceso de cobros con distintos medios de pago.

ABSTRACT E-commerce has become a global activity practiced by an increasing number of people who interact in the market for goods and services. The objective of this study was to identify and analyze the customs and shopping habits of consumers in Asunción and the Central Department of Paraguay in relation to online shopping. A quantitative approach was used and a survey in electronic format was applied to a total of 400 participants residing in the areas of influence of the study. It was observed that a large part of the population analyzed uses this shopping method and that they do so frequently, although with a clear preference for certain types of products such as food, which are mostly purchased via delivery services from local stores; and also clothing orders, which are generally purchased from international stores, although they also come in a significant number from local stores that offer their products mainly through social networks. The most relevant results indicate that most of the participants already make purchases online and that they would be willing to repeat purchases in this modality, since the experiences have generally been positive. As a recommendation, it is expressed that local companies should invest more resources to provide their businesses with an e-commerce system that allows them to carry out online transactions, including the collection process with different means of payment.

Abstract: The use of e-commerce to enhance consumer relationships is becoming increasingly important in the information society. The constant development of technologies allows existing platforms to benefit from their characteristics; however, these advancements also bring various legal issues that must be addressed to protect users' interests and rights. Blockchain technology is revolutionizing B2C electronic relations due to its transnational nature, decentralization, guarantee of trust, immutability, and one of its most distinctive functionalities: smart contracts. These agreements are characterized by their automation and self-execution, features that can conflict with existing consumer and user legislation. Additionally, the opportunities provided by Blockchain, such as allowing users to act anonymously, may contradict regulations concerning the determination of international judicial jurisdiction and the applicable law for B2C consumer legal relationships. This work aims to analyze the applicability of smart contracts in e-commerce, particularly for B2C companies, and to study the potential issues they pose for current regulations, in order to determine whether these regulations need to be adapted for these technologies

Resumen: El uso del comercio electrónico para celebrar relaciones de consumo cada vez toma más protagonismo en la sociedad de la información. El constante desarrollo de las tecnologías hace que las plataformas existentes puedan beneficiarse de sus características; sin embargo, también traen consigo diferentes cuestiones jurídicas que deben mitigarse a fin de proteger los intereses y derechos de los usuarios. La tecnología blockchain es una de las tecnologías que viene a revolucionar el ámbito de las relaciones electrónicas B2C gracias a su carácter transnacional, descentralización, garantía de confianza, inmutabilidad y a una de sus funcionalidades más características: los smart contracts. Este tipo de acuerdos se distinguen por su automatización y autoejecución, caracteres que a priori pueden poner en riesgo la legislación existente sobre consumidores y usuarios. Asimismo, las oportunidades que brinda blockchain de cara a que los usuarios puedan actuar de forma irreconocible puede poner en jaque la normativa encargada de determinar la competencia judicial internacional y la ley aplicable a las relaciones jurídicas de consumo B2C. Este trabajo analiza la aplicabilidad de los smart contracts en el ámbito del comercio electrónico, en especial en el de empresas con consumidores (B2C) y estudiar los posibles inconvenientes que generan sobre la normativa existente a fin de analizar si es necesario adaptar la legislación a estas tecnologías

Resumo: A utilização do comércio eletrônico para efetivar relações de consumo assume cada vez mais um papel central na sociedade da informação. O constante desenvolvimento das tecnologias faz com que as plataformas existentes possam beneficiar-se das suas características, no entanto, também trazem consigo diversas questões jurídicas que devem ser mitigadas de forma a proteger os interesses e direitos dos usuários. A tecnologia blockchain é uma das tecnologias que veio revolucionar o campo das relações eletrônicas B2C graças ao seu carácter transnacional, descentralização, garantia de confiança, imutabilidade e uma das suas funcionalidades mais características, os smart contracts. Estes tipos de acordos distinguem-se pela sua automatização e auto-execução, características que, a priori, podem colocar em risco a legislação existente sobre consumidores e usuários. Da mesma forma, as oportunidades que o Blockchain oferece para que os usuários possam agir de forma irreconhecível podem colocar em xeque os regulamentos encarregados de determinar a competência judicial internacional e a lei aplicável às relações jurídicas de consumo B2C. O objetivo deste trabalho é analisar a aplicabilidade dos smart contracts no campo do comércio eletrônico, especialmente o de empresas com consumidores (B2C) e estudar os possíveis inconvenientes que eles geram sobre a regulamentação existente, a fim de analisar se é necessário adaptar a legislação a estas tecnologias

RESUMEN El objetivo del presente artículo es analizar cuáles son los factores que inciden en la adopción del comercio electrónico por parte de las pymes en Guayaquil. La importancia e impacto que tiene el E-Commerce en las organizaciones es de gran magnitud en diferentes aspectos, es por ello que se han estudiado varios modelos de adopción de E-Commerce. Algunos de estos modelos estudiados son los de Kabanda & Brown modelo integrado de adopción de E-Commerce donde se mencionan tres factores relevantes como el organizacional, de innovación y ambiental, por otra parte, también se tiene el modelo de adopción de E-Commerce para pymes de Wang & Hou, donde definen el contexto tecnológico, organizacional y ambiental como factores determinantes en la adopción del E-Commerce. El factor organizacional hace referencia a las características propias de la organización y de los propietarios en el momento de adoptar las tecnologías de E-Commerce, mientras que el factor de innovación analiza los aspectos del por qué un usuario acepta o rechaza las nuevas innovaciones por medio del modelo de aceptación de tecnología. Para el desarrollo de este trabajo se emplea metodología de tipo descriptivo y método cuantitativo; se realiza una encuesta, a la muestra de 67 pymes comerciales de Guayaquil. En conclusión, se identifican los factores que influyen en la adopción del comercio electrónico por parte de las pequeñas y medianas empresas (pymes) en Guayaquil, revelando aspectos tecnológicos, organizativos, de innovación y transaccionales. Estos factores ejercen tanto impactos positivos como negativos durante el proceso de adopción del comercio electrónico.

ABSTRACT The objective of this project is to analyze the factors influencing the adoption of electronic commerce by small and medium-sized enterprises (SMEs) in Guayaquil. The importance and impact of E-Commerce on organizations are significant in various aspects, leading to the study of several E-Commerce adoption models. Some of these models, such as Kabanda & Brown's integrated E-Commerce adoption model, highlight three relevant factors: organizational, innovation, and environmental. Additionally, Wang & Hou's E-Commerce adoption model for SMEs defines technological, organizational, and environmental contexts as determining factors in E-Commerce adoption. The organizational factor refers to the characteristics of the organization and owners when adopting E-Commerce technologies, while the innovation factor analyzes aspects of why a user accepts or rejects new innovations through the technology acceptance model. This work employs a descriptive methodology and quantitative method, conducting a survey with a sample of 67 commercial SMEs in Guayaquil. In conclusion, factors influencing the adoption of electronic commerce by SMEs in Guayaquil are identified, revealing technological, organizational, innovation, and transactional aspects. These factors exert both positive and negative impacts during the E-Commerce adoption process.

ABSTRACT The COVID-19 pandemic imposed many market changes, driven partially by new consumer needs. In the electronic commerce field, changes occurred in parallel to an upsurge in demand, directly impacting logistics service quality. Within that context, this paper seeks a way of assessing the quality of e-commerce logistics, based on end-customer perceptions at the close of the purchasing cycle. The objective is thus to develop a mathematical model based on the artificial intelligence precepts that can interpret qualitative expressions captured through a questionnaire. Such values form partial indexes and the E-Commerce Logistics Quality Index (IQLE). After processing 180 records, it was noted that three of the seven analyzed attributes scored below 5.0, denoting some concern, but also opening up opportunities for improvement and the development of marketing solutions. COVID19 COVID 19 COVID-1 needs field demand context ecommerce e endcustomer end customer cycle questionnaire ECommerce E Commerce IQLE. IQLE . (IQLE) 18 records 50 5 0 5.0 concern solutions COVID1 1 COVID- (IQLE 5.

RESUMO É fato que com a pandemia da COVID-19 ocorreram muitas mudanças de mercado, em parte, impulsionadas pelas novas necessidades dos consumidores. No âmbito do comércio eletrônico, as mudanças aconteceram em paralelo com o aumento rápido de demanda, impactando diretamente na qualidade do serviço logístico prestado. É nesse contexto que este artigo busca desenvolver uma forma de avaliar a qualidade da logística do e-commerce, baseando-se na percepção do cliente final ao final do ciclo do pedido. Para tanto, objetiva-se desenvolver um modelo matemático, baseando-se nos preceitos da inteligência artificial, que possa interpretar expressões qualitativas, capturadas por intermédio de questionário, transformando-as em valores quantitativos, passíveis de análise no mundo real. Tais valores formam índices parciais e o IQLE (Índice da Qualidade da Logística do E-commerce). Após o processamento de 180 registros, observou-se que dos sete atributos analisados, três deles redundaram em nota abaixo de 5,0, denotando certa preocupação, mas oportunidade de melhora e desenvolvimento de soluções mercadológicas. COVID19 COVID 19 COVID-1 mercado parte consumidores eletrônico demanda prestado ecommerce, ecommerce commerce, commerce e-commerce baseandose baseando se pedido tanto objetivase objetiva matemático artificial qualitativas questionário transformandoas transformando quantitativos real Índice Ecommerce. Ecommerce E . E-commerce) 18 registros observouse observou analisados 50 5 0 5,0 preocupação mercadológicas COVID1 1 COVID- E-commerce 5,

The evolution of technology has changed business practices all over the world. Owing to technological and e-commerce developments, businesses can now transact with each other instantaneously across borders. The digitalisation of commerce and other traditional working methods has created a new "digital age" in human history. Digitalisation has taken over many economic activities and industries and is slowly finding its way into the legal system. Several businesses are now concluding commercial transactions and contracts electronically. Electronic signatures have consequently become essential tools for concluding legal agreements and conducting other daily business and legal practices. These new innovations have brought into question the legal validly of these transactions, and in particular the legitimacy and security of electronically signed documents.

Resumen: Este estudio pretende profundizar en las potencialidades y las dificultades de la digitalización en la experiencia real de comercialización de los actores fundamentales de la cadena hortofrutícola uruguaya (productores, comerciantes, intermediarios, consumidores y trabajadores del sector público y privado). Para ello, se describieron y consultaron a estos actores y sus proyectos en busca de apreciaciones o puntos de vista sobre innovaciones técnicas, barreras a la comercialización, trabajo familiar, políticas públicas, presión por el uso de la tierra y otros problemas complejos. A través de un “muestreo en bola de nieve”, realizando cuestionarios semiestructurados durante más de 4 meses desde INIA Las Brujas, obtuvimos información principalmente de actores del sur y algunos puntos del noroeste y centro-este de Uruguay. Las opiniones surgen de la complejidad de las personas en sus diferentes roles, con la esperada aparición de tensiones y contradicciones en diferentes momentos de la investigación-acción participativa. Pudimos apreciar que la cuarta y quinta Revolución Industrial están teniendo un impacto significativo en la cadena hortifrutícola uruguaya. La tecnología digital está brindando nuevas herramientas para la comercialización de productos, como plataformas de comercio electrónico, aplicaciones móviles, tecnologías de trazabilidad y monitoreo para el análisis de datos, etcétera. El apoyo a esta transformación provino tanto de iniciativas privadas como de proyectos públicos, algunos de los cuales se reseñan. Discutimos algunas causas de las disparidades en la digitalización y algunas soluciones, debatiendo el papel de cada uno de los actores representados y sus posibilidades de cambio.

Resumo: Esta pesquisa visa estudar com profundidade as potencialidades e dificuldades da digitalização na experiência real de comercialização dos atores fundamentais da cadeia de frutas e hortaliças uruguaia (produtores, comerciantes, intermediários, consumidores, trabalhadores dos setores público e privado). Para tanto, esses atores e seus projetos foram descritos e consultados em busca de apreciações ou pontos de vista sobre inovações técnicas, barreiras à comercialização, trabalho familiar, políticas públicas, pressão pelo uso da terra e outros problemas complexos. Através de uma “amostragem em bola de neve”, realizando questionários semiestruturados durante mais de 4 meses no INIA Las Brujas, obtivemos informações principalmente de atores do sul e de alguns pontos do noroeste e centro-leste do Uruguai. As opiniões surgem da complexidade das pessoas nos seus diferentes papéis, com o aparecimento esperado de tensões e contradições em diferentes momentos da investigação-ação participativa. Constatamos que a Quarta e a Quinta Revolução Industrial estão tendo um impacto significativo na cadeia de frutas e hortaliças uruguaia. A tecnologia digital está proporcionando novas ferramentas para a comercialização de produtos como plataformas de comércio eletrônico; aplicações móveis, tecnologias de rastreabilidade e monitoramento para análise de dados, etc. O apoio para esta transformação veio tanto de iniciativas privadas como de projetos públicos, alguns dos quais são descritos. Discutimos algumas causas das disparidades na digitalização e algumas soluções, debatendo o papel de cada um dos atores representados e suas possibilidades de mudança.

Abstract: This study aims to delve into the potentials and difficulties of digitalization on the real commercial experience of some of the fundamental actors in the Uruguayan fruit and vegetable chain (producers, merchants, intermediaries, consumers, and private and public technicians). For that, these social actors and their projects were described and consulted in search of appreciations or points of view regarding technical innovations, barriers to commercialization, family labor, public policies, pressure for land use, and other complex problems. Through a “snowball sampling”, carrying out semi-structured questionnaires for more than 4 months from INIA Las Brujas, we obtained information mainly from actors in the south and some points in the northwest and east-central Uruguay. Opinions come from the complexity of people in their different roles, with the expected emergence of tensions and contradictions at different moments of the participatory-action research. We could appreciate that the Fourth and Fifth Industrial Revolution are having a significant impact in the Uruguayan fruit and vegetable chain. Digital technology is providing new tools for marketing such as: electronic commerce platforms, mobile applications, traceability and monitoring technologies for data analysis, etc. Support in this transformation comes both from private initiatives and public projects, some of which are outlined. We discuss some causes of digitalization disparities and some solutions, debating the role of each one of the represented actors and their possibilities of change.

With the growth of e-commerce transactions and people living their lives online, it is important for consumer disputes to be tailored in a manner that is suitable for consumers and their types of disputes. Currently South Africa is facing major delays in resolving consumer disputes, and consumers end up not pursuing their low-value claims as the current processes take a long time. Further, consumers do not have the funds to pay attorneys. The Consumer Protection Act 68 of 2008 (CPA) encourages the use of alternative dispute resolution (ADR) before a consumer dispute can be referred to a court of law. However, such ADR processes are lengthy and do not provide consumers with affordable and efficient relief. The current ADR processes do not meet the expectations of the consumers; thus, this paper proposes an integration of artificial intelligence (AI) and Blockchain Technologies in resolving consumer disputes via online dispute resolution (ODR). Various forms of AI and blockchain technologies are explored. The concept of ODR is introduced and current examples of ODR systems like eBay, and countries that have already moved to ODR with the integration of AI, are used as exemplary models for a South African ODR powered by AI and blockchain technologies.

The purpose of the Competition Act 89 of 1998 as amended (the Competition Act) is, among others, to promote the efficiency, adaptability and development of the economy as well as to provide consumers with competitive prices and product choices. In line with this purpose, the Competition Act provides that a dominant firm is prohibited from engaging in price discrimination if such conduct will likely substantially prevent or lessen competition, which would be to the detriment of consumers. Notably, the Competition Act has established various bodies to regulate competition and act against any conduct prohibited by this Act in South Africa. These bodies include the Competition Commission, the Competition Tribunal, and the Competition Appeal Court. Notwithstanding the prohibition of price discrimination, the Competition Act does not expressly provide adequate enforcement tools for competition authorities to combat uncompetitive practices in the digital era. Moreover, the Competition Act does not expressly grant these statutory bodies clear roles and mandates on providing consumers with adequate and suitable redress when they have been victims of algorithmic price discrimination. With recent technological developments, electronic commerce (e-commerce), and digital transformation, consumers have become vulnerable to various challenges such as excessive pricing, data breaches and algorithmic pricing. The online and digital markets are characterised by complex transactions, innovative technologies and business practices which expose all consumers, including vulnerable consumers, to different risks. As such, the role of the competition authorities needs to be recalibrated to enhance consumer protection on the pricing of goods and services. To this end this paper seeks to investigate the role and ambit of the powers of these competition authorities in the regulation of price discrimination in the context of digital transformation and the digital economy. This is done to assess whether the competition authorities have the necessary tools of enforcement to ensure that markets are competitive and to combat uncompetitive conduct in the digital economy and online markets.

Abstract Social commerce is the natural evolution of electronic commerce, in which some scientific studies have focused on analyzing the factors that impact consumers to make their purchases through the Internet. As such, the objective of this research is to determine the influence of the information posted on social media and the ease of use of social commerce technology, with the purpose of generating trust in the consumer's commercial operations as a precedent in their intention to purchase through the Internet. The proposed method is the administration of a questionnaire to 182 users of social commerce in the northeastern region of Mexico. The SmartPLS v4 software was used for inferential analysis. The main findings show that trust is essential in purchase intention. Likewise, the information quality is the main prerequisite for consumers to shop trusty social commerce.

Resumen El comercio social es la evolución natural del comercio electrónico, en el cual algunos estudios científicos se han enfocado en analizar los factores que impactan en los consumidores cuando realizan sus compras a través de internet. Para ello, el objetivo de esta investigación es determinar la influencia de la información vertida en las redes sociales y la facilidad de uso de la tecnología del comercio social, con el propósito de generar confianza en las operaciones comerciales del consumidor como un antecedente en su intención de comprar en línea. Para alcanzar la meta, el método propuesto consiste en la aplicación de un cuestionario a 182 consumidores del comercio social en el noreste de México y para el análisis inferencial se cuenta con la herramienta estadística de segunda generación SmartPLS v4. Los resultados principales muestran que la confianza es determinante para la intención de compra y, a su vez, la calidad de la información es el principal antecesor para que los consumidores cuenten con la confianza al efectuar sus compras.

ABSTRACT This study aims to describe the electronic commerce of indigenous alternative tourist destinations through the analysis of their websites in Chiapas, Mexico. A quantitative, transversal, exploratory and descriptive approach was adopted. The sample population was made up of 13 websites of tourist destinations in Chiapas, selected under the inclusion criteria that required that they be sites with the Indigenous Paradise distinction and located in the state of Chiapas. The instrument consisted of a check list composed of 4 categories of analysis (Main social networks associated with their website, Main communication mechanisms used to make a sale, Online price strategy information and Online payment options). The analysis was carried out during the months of October to December 2022. The most relevant results were: 13.68% of the Indigenous Paradises in Mexico are located in Chiapas and of these 38.48% are located in the municipality of Ocosingo, 30% lack a website; 100% with a presence on Facebook and 50% provide the option to make online reservations. It is concluded that there is a need for Indigenous Paradises to diversify their technological tools for promotion and reservation.

RESUMEN Este estudio tiene como objetivo describir el comercio electrónico de destinos turísticos alternativos indígenas a través del análisis de sus sitios web en Chiapas, México. Se adoptó un enfoque cuantitativo, transversal, exploratorio y descriptivo. La población como muestra estuvo conformada por 13 sitios web de destinos turísticos en Chiapas, seleccionados bajo los criterios de inclusión que requerían que fueran sitios con distintivo de Paraíso Indígena y ubicados en el estado de Chiapas. El instrumento consistió en un check list compuesto por 4 categorías de análisis (Principales redes sociales asociadas a su página web, Principales mecanismos de comunicación empleados para concretar una venta, Información de estrategia de precio en línea y Opciones de pago en línea). El análisis se llevó a cabo durante los meses de octubre a diciembre de 2022. Los resultados más relevantes fueron: 13,68% de los Paraísos Indígenas en México se localizan en Chiapas y de estos 38,48% se encuentran en el municipio de Ocosingo, 30% carecen de un sitio web; 100% con presencia en Facebook y 50% brindan la opción de realizar reservas en línea. Se concluye que existe una necesidad de que los Paraísos Indígenas diversifiquen sus herramientas tecnológicas para promoción y reservación.

Abstract COVID-19 has affected the development of economic activities and increased unemployment around the world. The most viable alternative is to promote entrepreneurship. Digital entrepreneurship took on greater importance in the face of the confinement imposed to curb the spread of COVID-19. The objective of this research is to analyze some work areas for the development of digital entrepreneurship with the aim of promoting self-employment of young people. A qualitative methodology with cross-sectional and descriptive scope was used using secondary sources. The results of this study show that technological tools are the new source for business development as Content Marketing and Social Networks, Artificial Intelligence, 3D Printing, Virtual Reality, Big Data, Devices through the Voice, Robotization, automation and digital transformation of companies, Electronic Commerce and Digital Leisure just to mention these. Although Mexico is prepared for the implementation of businesses via the Internet, it should be noted that there are still barriers such as bureaucracy, training, greater investment, ignorance and resistance to change. Then, it is urgent to develop collaborative public-private-academy strategies to strengthen institutions, infrastructure and human skills focused on new technologies to guarantee decent employment for generation Z, also known as the Centennials generation, those born between 1995 and 2010.

Resumen El COVID-19 ha afectado el desarrollo de las actividades económicas y ha aumentado el desempleo. La alternativa más viable es promover el emprendimiento. El emprendimiento digital tomó mayor importancia ante el confinamiento impuesto para frenar la propagación del COVID-19. El objetivo de esta investigación es analizar algunas áreas de trabajo para el desarrollo del emprendimiento digital con el objetivo de promover el autoempleo de los jóvenes. Se utilizó una metodología cualitativa con alcance transversal y descriptivo utilizando fuentes secundarias. Los resultados muestran que las herramientas tecnológicas como el Marketing de Contenidos y Redes Sociales, Inteligencia Artificial, Impresión 3D, Realidad Virtual, Big Data, Dispositivos a través de la Voz, Robotización, automatización y transformación digital de empresas, Comercio Electrónico y Ocio Digital son la nueva fuente para el desarrollo empresarial. Si bien México está preparado para la implementación de negocios vía Internet, cabe señalar que aún existen barreras como la burocracia, capacitación, mayor inversión, desconocimiento y resistencia al cambio. Entonces, es urgente desarrollar estrategias colaborativas público-privadas-académicas para fortalecer las instituciones, la infraestructura y las capacidades humanas enfocadas en las nuevas tecnologías para garantizar el empleo digno para la generación Z, también conocida como la generación Centennials, los nacidos entre 1995 y 2010.

Abstract. ICTs offer various capabilities such as electronic commerce, which allows a company to position itself internationally without the need for a physical establishment, in other words, borders are crossed through electronic means without the need to do so physically [1]. Research on the use and adoption of ICTs in Mexican SMEs show that its use is incipient [2]. The SME sector plays a crucial role in economic development, poverty reduction and job creation in developing economies [3], on the other hand, large companies are the ones that adopt these technologies the most, which generates an alert by increasing the competitiveness gap compared to SMEs, which is why it is vitally important that this sector adopt ICT [4]. In this sense, the objective of this research is to analyze the obstacles to the adoption of electronic commerce by SMEs in Ciudad Juárez. With information from a sample of 72 companies to which a questionnaire containing questions on eleven obstacles to ICT adoption is applied, the frequency of these obstacles is shown, as well as a factor analysis that shows the relationship between said obstacles. The results show that electronic commerce continues to be an ICT little adopted, although there is evidence of greater use than in the past. Variables associated with management support, capital, and infrastructure are those that are perceived as the greatest obstacles to the adoption of electronic commerce, which reinforces findings from other studies.

Resumen.- Las TIC ofrecen diversas capacidades como el comercio electrónico, que permite a una empresa un posicionamiento internacional sin la necesidad de un establecimiento físico, dicho de otra manera, a través de medios electrónicos se cruzan fronteras sin la necesidad de hacerlo de manera física [1]. Las investigaciones sobre el uso y adopción de TIC en las PYME mexicanas muestran que el uso es incipiente [2]. El sector PYME juega un papel crucial en el desarrollo económico, la reducción de pobreza y la creación de empleo en las economías en desarrollo [3], por otro lado, las empresas grandes son las que más adoptan dichas tecnologías lo cual generan una alerta al incrementar la brecha de competitividad en comparación con las PYME, por lo cual es de vital importancia que este sector adopte las TIC [4]. En este sentido, el objetivo de esta investigación es analizar los obstáculos a la adopción del comercio electrónico por parte de las PYME de Ciudad Juárez. Con información de una muestra de 72 empresas a las que se aplica un cuestionario que contiene preguntas sobre once obstáculos a la adopción de TIC, se muestran la frecuencia de dichos obstáculos, así como también se presenta un análisis factorial que muestra la relación entre dichos obstáculos. Los resultados muestran que el comercio electrónico sigue siendo una TIC poco adoptada, aunque hay evidencia sobre un mayor uso que en el pasado. Variables asociadas al apoyo de la gerencia, capital, e infraestructura son las que se perciben como los mayores obstáculos a la adopción del comercio electrónico, lo cual refuerza hallazgos de otros estudios.

Resumen Se analiza el grado de adopción del Comercio Electrónico (ACE) de un conjunto de PyMEs de Bahía Blanca, Argentina, vinculadas con organizaciones empresariales o instituciones públicas. El objetivo del trabajo es determinar los niveles de ACE de este grupo de empresas y definir la existencia de cierto perfil organizacional según la institución de referencia. A partir de una muestra de PyMEs se realizó una exploración de sus sitios web y un análisis exploratorio descriptivo mediante tablas de frecuencias y de contingencia entre ACE y la pertenencia a las respectivas instituciones.

Abstract The degree of Electronic Commerce Adoption (ECA) is analyzed in a group of SMEs from Bahía Blanca, Argentina linked to business organizations or public institutions. The objective of this study is to determine the levels of ECA in this group of companies and define the existence of some organizational profile regarding the type of institution of reference. Based on a sample of SMEs, an exploration of their websites and a explorative-descriptive analysis was carried out by means of frequencies and contingency tables between ECA and the relationship with the corresponding institution

ABSTRACT The use of information technologies in business activities has led to significant changes, some of them of a legal nature. Among them, those related to taxation have gained relevance, since electronic commerce generates many financial transactions that may result in taxation. Therefore, these new manifestations of online economic activities bring about the problem of the concept of “functional” sovereignty and various issues related to fiscal responsibility for e-commerce. This forced us to analyze the new solutions adapted to the delocalized nature of electronic commerce, as the European Union did with the now called “Amazon Tax.” In this article, we will try to make a comparative study, between Mexico and the European Union, seeking to clarify the historical evolution, as well as the pragmatic solutions and regulatory problems posed by the taxation of e-commerce.

RESUMEN El uso de las tecnologías de la información en la actividad empresarial ha supuesto importantes cambios, algunos de ellos de carácter legal. Y entre ellos cobran importancia los relacionados con la tributación, ya que el comercio electrónico genera muchas transacciones financieras que pueden dar lugar a tributación. Por lo tanto, estas nuevas manifestaciones de actividades económicas en línea introducen el problema del concepto de soberanía “funcional” y varias cuestiones relacionadas con la responsabilidad fiscal para el comercio electrónico. Eso nos obligó a analizar las nuevas soluciones adaptadas al carácter deslocalizado del comercio electrónico, como hizo la Unión Europea con la ahora denominada “Tarifa Amazon”. En este artículo intentaremos hacer un estudio comparativo, entre México y la Unión Europea, buscando esclarecer la evolución histórica y las soluciones pragmáticas y los problemas regulatorios que plantea la tributación del Comercio Electrónico.

Abstract: The present investigation analyzes the impact of the pandemic on consumers' preferences, within the framework of electronic commerce to recommend market strategies that focus on consumers with more digital attention. For this reason, Wilcoxon’s statistical comparison of related samples has been used for non-parametric data in order to perform a comparison of frequencies between groups of different times that measured the behavior of users in this same range. The survey was used as a research tool and an increase in online purchases could be evidenced, highlighting the use of credit or debit cards and a reduction in purchases in physical establishments. In the case of the perception of electronic commerce, there was an increase in the sensation of ease, need and greater degree of usefulness about it. The results obtained demonstrate that the pandemic had a significant impact on consumer behavior and perceptions of electronic commerce in the study group.

Resumen: La presente investigación analiza el impacto de la pandemia en las preferencias de los consumidores dentro del marco del comercio electrónico, busca recomendar estrategias de mercado que acerquen al consumidor hacia una atención más digital. Se hizo uso del estadístico de comparación de muestras relacionadas de Wilcoxon para datos no paramétricos, con el fin de realizar una confrontación de frecuencias entre grupos de distintos tiempos que midieron el comportamiento de los usuarios en este mismo intervalo. Se utilizó la encuesta como instrumento de investigación y se pudo evidenciar un incremento en las compras en línea, destacando el uso de las tarjetas de crédito o débito y una reducción de las compras en establecimientos físicos. En el caso de la percepción sobre el comercio electrónico existió un incremento en la sensación de facilidad, necesidad y mayor grado de utilidad sobre el mismo. Los resultados obtenidos demuestran que la pandemia generó un impacto significativo sobre el comportamiento del consumidor y las percepciones del comercio electrónico en el grupo de estudio.