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

About the Journal

La Revista de Estudio de Derecho Tributario, Contabilidad y Auditoría es una publicación con referato realizada por el Instituto de investigación en Desarrollo Sostenible (IDI-DS).

Current Issue

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

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

About the Journal

Current Issue

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Contables

Artificial intelligence applied to external auditing a systematic literature

Readability of international financial reporting standards an their translation into spanish

Accounting treatment of cryptocurrencies analysis of investment, mining and payment methods cases

Tributarios

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

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

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)

Is it legally possile for tax evasion to acts as a preceding crime to money laudering in art. 303 of the C.P.?

Adjustment of income tax breaches not permitted by the tax administration and tax criminal liability

Updating tax losses in income tax

The impact of artificial intelligence (AI) on tax verification and auditing processes

Anatomy and transformation of evidence in the face of the emergence of artificial intelligence Its impact on tax matters

Actualidad

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

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