No. 26 (2022): Julio-Diciembre

View No. 26 (2022): Julio-Diciembre

Published: 2022-12-20

Full Issue

RVC - Núm. 26 (Español (España))

Editorial

Apología a la investigación contable mixta y sus implicaciones epistemológicas

Julieth Sorany Alzate Giraldo

5-9
DOI: https://doi.org/10.24142/rvc.n26a1

Articles

The legal system as a guarantee of security and trust in the Colombian tax system

Ruby Stella Cabrera Jaramillo, Luz Mery Ortiz Sánchez, Eliana Andrea Pérez Arias, Yuranny Paola Orozco Cataño

10-31
DOI: https://doi.org/10.24142/rvc.n26a2
Income tax on digital services provided by platforms of non-domiciled companies

María Elita Vega Llanos, Jorge Luis López Ramos, Daniel Job Delgado Pérez, Arturo Jaime Zuñiga Castillo

32-50
DOI: https://doi.org/10.24142/rvc.n26a3
Reflections on the absence of investigative skills in accounting and auditing students

Sergio Fernandez Araya

51-71
DOI: https://doi.org/10.24142/rvc.n26a4
Measurement of the impact on satisfaction of students regarding the hybrid learning model. The case of the Centro Universitario de la Costa Sur (CUCSUR)

César Amador Diaz Pelayo, María del Rosario De la Torre Cruz

72-95
DOI: https://doi.org/10.24142/rvc.n26a5
Active Methodologies for teaching of public Budget in Public Accountancy Programs in Colombia

Martha Patricia Pinilla Sánchez, Elizabeth Oviedo

96-126
DOI: https://doi.org/10.24142/rvc.n26a6
Ethics and economic reality: dilemmas between what is fair and what is legal for public accountants. Discussion of some cases in the city of Medellín

María Alejandra Agudelo Vélez, Ana María Londoño Cossío

127-171
DOI: https://doi.org/10.24142/rvc.n26a7
Tax Audits in Real Estate Leasing Transactions Between Related Parties in Mexico

Luis Enrique Landa Fournais

172-198
DOI: https://doi.org/10.24142/rvc.n26a8