https://cienciadigital.org/revistacienciadigital2/index.php/VisionarioDigital/issue/feed 2025-01-17T14:37:40+00:00 Doctora Tatiana Carrasco R. tatianacarrasco@cienciadigital.org Open Journal Systems <div id="inicio"> <p><strong>Visionario Digital </strong>is a peer-reviewed scientific magazine that allows the dissemination of research in the areas of <strong>Social Sciences and Behavior, Commercial Education and Administration, Derecho, Periodism and Information </strong>, it is published in digital format quarterly.</p> </div> <div class="additional_content"> <div class="container" style="width: 100%;"> <div class="row2"> <div class="aimcolumn aimleft"><img style="width: 140%;" src="/revistacienciadigital2/public/site/images/diego94/CONTA2-1.jpg"></div> <div class="aimcolumn aimright"> <div class="journal-description"> <p><strong>Visionario Digital </strong>is a peer-reviewed scientific magazine that allows the dissemination of research in the areas of <strong>Social Sciences and Behavior, Commercial Education and Administration, Derecho, Periodism and Information </strong>, it is published in digital format quarterly.</p> </div> <ul> <li class="show"><strong>Editor in Chief: </strong>Mrs. Tatiana Carrasco Ruano.</li> <li class="show"><strong>ISSN (online) </strong>: 2602-8506</li> <li class="show"><strong>Frequency: </strong>Quarterly</li> <li class="show"><strong>SJIF Journal impact value: </strong>[ <a href="http://sjifactor.com/passport.php?id=22199">SJIF 2022 = 5,792 </a>]</li> <li class="show">&nbsp;</li> </ul> <div>&nbsp;</div> <div><a href="https://scholar.google.es/scholar?hl=es&amp;as_sdt=0%2C5&amp;q=2602-8506&amp;btnG=" target="_blank" rel="noopener"><img class="zoom2" src="/revistacienciadigital2/public/site/images/diego94/google-scholar-png1.png" width="119" height="34"></a> &nbsp; <a href="https://www.base-search.net/Search/Results?type=all&amp;lookfor=Visionario+Digital&amp;ling=1&amp;oaboost=1&amp;name=&amp;thes=&amp;refid=dcreses&amp;newsearch=1" target="_blank" rel="noopener"><img class="zoom2" src="/revistacienciadigital2/public/site/images/diego94/base_logo_kl1.png" width="99" height="38"></a> &nbsp; <a href="https://search.crossref.org/?q=visionario+Digital&amp;from_ui=yes" target="_blank" rel="noopener"><img class="zoom2" src="/revistacienciadigital2/public/site/images/diego94/crossref2.png" width="95" height="43"></a></div> </div> </div> </div> <section id="what-we-do"> <div class="container-fluid2"> <h1 class="section-title mb-2 h1">Why publish with us?</h1> <div class="row2 mt-5"> <div class="col"> <div class="card"> <div class="card-block block-1"> <h3 class="card-title">Open Access</h3> <p>Visionario Digital is a firm in favor of open access (OA). All research articles published in Visionario Digital are fully open access.</p> <a class="read-more" title="Read more" href="https://cienciadigital.org/revistacienciadigital2/index.php/VisionarioDigital/infolegal">Read more<em class="fa fa-angle-double-right ml-2"><!-- icon --></em></a></div> </div> </div> <div class="col"> <div class="card"> <div class="card-block block-2"> <h3 class="card-title">Arbitration</h3> <p>Peer review process: committed to the service of the scientific community. Visionario Digital uses a blind peer review process</p> <a class="read-more" title="Read more" href="https://cienciadigital.org/revistacienciadigital2/index.php/VisionarioDigital/about/submissions">Read more<em class="fa fa-angle-double-right ml-2"><!-- icon --></em></a></div> </div> </div> <div class="w-100">&nbsp;</div> <div class="col"> <div class="card"> <div class="card-block block-3"> <h3 class="card-title">Indexed</h3> <p>The magazine is indexed and summarized in Latindex Catálogo 2.0, Latinrev, Google Scholar. Periodic publications.</p> <a class="read-more" title="Read more" href="https://cienciadigital.org/revistacienciadigital2/index.php/VisionarioDigital/Indices">Read more<em class="fa fa-angle-double-right ml-2"><!-- icon --></em></a></div> </div> </div> <div class="col"> <div class="card"> <div class="card-block block-4"> <h3 class="card-title">Without payment</h3> <p>Visionario Digital accepts original research articles and does not charge a publication fee.</p> <a class="read-more" title="Read more" href="https://cienciadigital.org/revistacienciadigital2/index.php/VisionarioDigital/about/submissions">Read more<em class="fa fa-angle-double-right ml-2"><!-- icon --></em></a></div> </div> </div> </div> </div> </section> </div> https://cienciadigital.org/revistacienciadigital2/index.php/VisionarioDigital/article/view/3290 2025-01-17T14:37:40+00:00 Efrain Velastegui López luisefrainvelastegui@hotmail.com

<p>The research analyzes the tax reforms implemented during this period and their impact on the national economy. These reforms included modifications in direct and indirect taxes, such as the Value Added Tax (VAT) and the Income Tax, aimed at increasing tax collection and stabilizing public finances after the economic crisis of the late 1990s. The study evaluates how these measures affected the productive and commercial sectors, highlighting both their benefits and limitations. On the one hand, greater tax revenues were achieved, but, on the other, significant challenges were identified for small and medium-sized businesses, such as the growing tax burden and economic informality. The analysis concludes that, while the reforms contributed to fiscal sustainability, a more balanced approach is necessary to promote economic growth and business competitiveness.</p>

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