Revista de Estudio de Derecho Tributario, Contabilidad y Auditoría │Universidad Blas Pascal

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Revista de Estudio de Derecho Tributario, Contabilidad y Auditoría │Universidad Blas Pascal

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Vol. 3 No. 3 (2025): Revista de Estudio de Derecho Tributario, Contabilidad y Auditoría

View Vol. 3 No. 3 (2025): Revista de Estudio de Derecho Tributario, Contabilidad y Auditoría

DOI: https://doi.org/10.37767/3008-8216(2025)3

Published: 2026-01-29

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Número completo (Spanish)

Contables

Artificial intelligence applied to external auditing a systematic literature

Juan Ignacio Ruiz

13-32
- PDF (Spanish)
DOI: https://doi.org/10.37767/3008-8216(2025)001
Readability of international financial reporting standards an their translation into spanish

Gabriel Ignacio Currarino, Eliana Werbin

33-46
- PDF (Spanish)
DOI: https://doi.org/10.37767/3008-8216(2025)002
Accounting treatment of cryptocurrencies analysis of investment, mining and payment methods cases

Ana María Robles, Vladimir Bronstein, Guadalupe Castañeda, Victoria Sánchez

47-68
- PDF (Spanish)
DOI: https://doi.org/10.37767/3008-8216(2025)003

Tributarios

Tax and consumer law two branches of law that oppose or help each other?

Nicolás Eduardo Cersofios, Luciana Foco

71-86
- PDF (Spanish)
DOI: https://doi.org/10.37767/3008-8216(2025)004
The impact of consumer protection law no. 24.240 on argentine tax law analysis of the impact of Resolution no. 267/2024 of the Ministry of Industry and Commerce on the collection of municipal taxes

Nicolás Nogueira Castellini

87-103
- PDF (Spanish)
DOI: https://doi.org/10.37767/3008-8216(2025)005
The role of the external auditor in the face of simulated transactions and money laundering Analysis from the mexican regulatory framework an International Auditing Standards (ISAs)

Franklin Martín Ruiz Gordillo

104-112
- PDF (Spanish)
DOI: https://doi.org/10.37767/3008-8216(2025)006
Is it legally possile for tax evasion to acts as a preceding crime to money laudering in art. 303 of the C.P.?

Mariano Longobardi, Germán Gianotti

113-131
- PDF (Spanish)
DOI: https://doi.org/10.37767/3008-8216(2025)007
Adjustment of income tax breaches not permitted by the tax administration and tax criminal liability

Juan Manuel Álvarez Echagüe, Gabriel E. Ludueña

132-147
- PDF (Spanish)
DOI: https://doi.org/10.37767/3008-8216(2025)008
Updating tax losses in income tax

Gustavo A. Farina, Pablo A. Michelini

148-170
- PDF (Spanish)
DOI: https://doi.org/10.37767/3008-8216(2025)009
The impact of artificial intelligence (AI) on tax verification and auditing processes

Sebastián F. Perlati, Luciano Vernetti

171-190
- PDF (Spanish)
DOI: https://doi.org/10.37767/3008-8216(2025)010
Anatomy and transformation of evidence in the face of the emergence of artificial intelligence Its impact on tax matters

Sandra Patricia Maruccio, Berdardina Torres Bilbao

191-205
- PDF (Spanish)
DOI: https://doi.org/10.37767/3008-8216(2025)011

Actualidad

The tax compliance revolution in Latin America The role of artificial intelligence

Daniela Lavin

209-221
- PDF (Spanish)
DOI: https://doi.org/10.37767/3008-8216(2025)012

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