Introduction: This article analyzes the most appropriate computer tools to improve business skills in students at technical high school in accounting services. Objectives: The objective is to select those aligned with the curriculum and the digital skills required in the workplace. The area of study focuses on the accounting and tax packages module, highlighting the importance of technological use in student training. Methodology: A mixed methodology was applied, surveying 70 students before and after the implementation of accounting software, to measure their perception of the use of these tools. In addition, interviews were applied to accounting teachers and companies in the sector where students do internships, to identify the fundamental characteristics of these programs. Secondary sources were also reviewed, identifying ten accounting software for commercial use, of which four were selected based on their characteristics for a practical workshop in a laboratory. Results: The results showed that the use of accounting software fosters skills such as critical thinking, creativity, decision making, responsibility, collaborative work, and conflict resolution. In addition, teachers considered that these tools should be easy to use, accessible and aligned with the demands of the labor market. Conclusions: It is concluded that the implementation of accounting software in the educational process improves the preparation of students for their insertion in the professional field. General study area: Accounting. Specific study area: Accounting and tax packages. Type of article: original.

Introduction: the development of Artificial Intelligence (AI) has transformed various sectors, altering the way personal data is processed and used. In the Ecuadorian legal context, this transformation poses significant challenges related to data protection, user rights, transparency in the algorithms used, ethics in automated information processing, and the applicable regulatory framework to ensure a balance between innovation and fundamental rights. Objectives: in Ecuador, the 2021 Organic Law on Personal Data Protection (LOPDP) establishes an initial legal framework, although it still faces significant challenges in addressing the specific implications posed by AI. This article examines the relationship between AI and personal data protection, identifying risks such as automated profiling, mass surveillance, and algorithmic bias. Methodology: we use the analytical method because it allows us to break down the problem into its fundamental components, making it easier to identify the key information needed to fully understand it. Results: to address these challenges, Ecuador needs to take a more targeted approach to regulating AI in relation to personal data, so we make key proposals to strengthen legislation in this area. Conclusions: international cases and advanced regulatory frameworks, such as the European Union's General Data Protection Regulation (GDPR), are also analyzed to propose legislative recommendations tailored to Ecuadorian reality. Finally, measures are suggested to strengthen national legislation, seeking an appropriate balance between technological innovation and the safeguarding of fundamental rights established in the Constitution of the Republic of Ecuador and relevant regulations. General area of study: Law. Specific area of study: Information technology law. Type of article: Original.

Introduction.  Digitalization in tax administration represents a key strategy to improve tax efficiency and transparency in public administration. However, in the city of Jipijapa, Ecuador, traders face significant difficulties in adopting digital tools due to technological limitations, lack of training and low perception of benefits by taxpayers. This has contributed to the high rate of commercial informality, tax miscalculation and tax evasion, affecting both public revenues and local development. Objective.  To analyses the use and perception of digital tools in the tax administration of commerce in Jipijapa, in order to identify barriers and evaluate the level of technological adoption so that strategies can be proposed in the future to strengthen tax compliance through digitalization. Methodology.  A mixed approach was used, with quantitative (structured surveys of 316 traders) and qualitative (documentary analysis of IRS regulations) instruments. Analytical, inductive and deductive methods were applied to decompose the problem, generalize trends and establish relationships between digital implementation and tax culture. The data was processed with Excel and represented in graphs. Results.  Of the merchants surveyed, 50% recognize that digital tools strengthen compliance with their tax obligations. The most used technologies are artificial intelligence, payment platforms and e-filing and e-invoicing. However, all surveyed still do not manage their data digitally, and present difficulties or external dependency in adapting to tax changes. The findings show a partial adoption of digitalization, combined with a significant gap in knowledge and access to technologies. Conclusion. Tax administration in Jipijapa has considerable potential to be strengthened through digital tools, which are already partially accepted by traders. General Area of Study: Tax Administration. Specific area of study: Technologies in Tax Administration. Type of study: Original articles