No. 23 (2021): January-June

View No. 23 (2021): January-June

Published: 2021-06-16

Full Issue

RVC - Núm. 23 (Español (España))

Editorial

Impuestos, Progresividad y Justicia Social

Elkin H. Quirós Lizarazo

5-11
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Articles

Analysis of the Administrative Conditions, Gender Equity, Training, and Development of the Company in SMEs in Autlán de Navarro (Jalisco, Mexico)

Cesar Amador Díaz Pelayo, Judith Cavazos Arroyo, Araceli Ramírez Meda, Gracia Patricia Michel Vázquez

12-39
Perception about the adoption of the Simple Taxation Regime in minimarkets in the locality of Suba in Bogotá

Deisy Jacqueline Neuque Rico, Diego Alejandro Peralta Borray

40-64
Governance for the Implementation of the Sistema Integrado de Transportes (SIT) of Arequipa

Julio Cesar Guerra

65-102
The commercialization of new motor vehicles: analysis with accounting and value management indicators

Jorge Alberto Rivera Godoy, Luis Eduardo Caicedo Chasoy, Yimmer Dario Araujo Narváez

103-132
Ruralities in Latin America: a multidimensional view of poverty from the analysis of main components

Catalina Chacón Me´jía, Lauro Francisco Mattei, María Nathalia Ramírez Chaparro

133-155
Tax capacity as an element of tax justice

Julián Andrés Ríos Obando, Lina Marcela Sánchez Vásquez, Carlos Mario Restrepo Pineda

156-175
Definitons, themes, methodologies and the human factor in accounting education: a documentary analysis in the word context in the periods: 2014-2020

Geraldine Stephania Contreras Cano, Sebastián Marín Herrera

176-194

Reviewers

Acknowledgement to Evaluators - No. 23
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