{"id":"https://openalex.org/W4413877792","doi":"https://doi.org/10.70833/rseisa19item665","title":"Percepci\u00f3n del Impuesto a la Renta Personal en la poblaci\u00f3n asuncena","display_name":"Percepci\u00f3n del Impuesto a la Renta Personal en la poblaci\u00f3n asuncena","publication_year":2025,"publication_date":"2025-08-08","ids":{"openalex":"https://openalex.org/W4413877792","doi":"https://doi.org/10.70833/rseisa19item665"},"language":"es","primary_location":{"id":"doi:10.70833/rseisa19item665","doi":"https://doi.org/10.70833/rseisa19item665","is_oa":true,"landing_page_url":"https://doi.org/10.70833/rseisa19item665","pdf_url":"https://revistas.uni.edu.py/index.php/rseisa/article/download/665/778","source":{"id":"https://openalex.org/S4404663877","display_name":"Revista sobre estudios e investigaciones del saber acad\u00e9mico.","issn_l":"2078-5577","issn":["2078-5577","2078-7928"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["latindex"],"host_organization":"https://openalex.org/I338154190","host_organization_name":"Universidad Nacional de Itap\u00faa","host_organization_lineage":["https://openalex.org/I338154190"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Revista sobre estudios e investigaciones del saber acad\u00e9mico","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://revistas.uni.edu.py/index.php/rseisa/article/download/665/778","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5119497287","display_name":"Enzo Iv\u00e1n Acosta Funes","orcid":"https://orcid.org/0009-0008-7696-9834","observed_orcids":["https://orcid.org/0009-0008-7696-9834"]},"institutions":[{"id":"https://openalex.org/I4210136572","display_name":"Universidad del Pac\u00edfico","ror":"https://ror.org/03z0f3m78","country_code":"PY","type":"education","lineage":["https://openalex.org/I4210136572"]}],"countries":["PY"],"is_corresponding":false,"raw_author_name":"Enzo Iv\u00e1n Acosta Funes","raw_affiliation_strings":["Universidad del Pac\u00edfico. Asunci\u00f3n, Paraguay"],"raw_orcid":"https://orcid.org/0009-0008-7696-9834","affiliations":[{"raw_affiliation_string":"Universidad del Pac\u00edfico. Asunci\u00f3n, Paraguay","institution_ids":["https://openalex.org/I4210136572"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5072484067","display_name":"Chap Kau Kwan Chung","orcid":"https://orcid.org/0000-0002-5478-3659","observed_orcids":["https://orcid.org/0000-0002-5478-3659"]},"institutions":[{"id":"https://openalex.org/I4210136572","display_name":"Universidad del Pac\u00edfico","ror":"https://ror.org/03z0f3m78","country_code":"PY","type":"education","lineage":["https://openalex.org/I4210136572"]}],"countries":["PY"],"is_corresponding":false,"raw_author_name":"Chap Kau Kwan Chung","raw_affiliation_strings":["Universidad del Pac\u00edfico. Asunci\u00f3n, Paraguay"],"raw_orcid":"https://orcid.org/0000-0002-5478-3659","affiliations":[{"raw_affiliation_string":"Universidad del Pac\u00edfico. Asunci\u00f3n, Paraguay","institution_ids":["https://openalex.org/I4210136572"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5079374482","display_name":"Carlos Rafael Riquelme Ben\u00edtez","orcid":"https://orcid.org/0000-0001-9414-3333","observed_orcids":["https://orcid.org/0000-0001-9414-3333"]},"institutions":[{"id":"https://openalex.org/I340238431","display_name":"Universidad Americana","ror":"https://ror.org/02f6q5s54","country_code":"PY","type":"education","lineage":["https://openalex.org/I340238431"]}],"countries":["PY"],"is_corresponding":false,"raw_author_name":"Carlos Rafael Riquelme Ben\u00edtez","raw_affiliation_strings":["Universidad Americana. Asunci\u00f3n, Paraguay"],"raw_orcid":"https://orcid.org/0000-0001-9414-3333","affiliations":[{"raw_affiliation_string":"Universidad Americana. Asunci\u00f3n, Paraguay","institution_ids":["https://openalex.org/I340238431"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5028304029","display_name":"Miguel \u00c1ngel Alegre Br\u00edtez","orcid":"https://orcid.org/0000-0003-4265-9391","observed_orcids":["https://orcid.org/0000-0003-4265-9391"]},"institutions":[{"id":"https://openalex.org/I8379220","display_name":"Universidad Nacional de Asunci\u00f3n","ror":"https://ror.org/03f27y887","country_code":"PY","type":"education","lineage":["https://openalex.org/I8379220"]}],"countries":["PY"],"is_corresponding":false,"raw_author_name":"Miguel \u00c1ngel Alegre Br\u00edtez","raw_affiliation_strings":["Universidad Nacional de Asunci\u00f3n. San Lorenzo, Paraguay"],"raw_orcid":"https://orcid.org/0000-0003-4265-9391","affiliations":[{"raw_affiliation_string":"Universidad Nacional de Asunci\u00f3n. San Lorenzo, Paraguay","institution_ids":["https://openalex.org/I8379220"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":3,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":"19","first_page":"e2025010","last_page":"e2025010"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.7827000021934509,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.7827000021934509,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.21610000729560852,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11770","display_name":"Fiscal Policy and Economic Growth","score":0.00019999999494757503,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/personal-income-tax","display_name":"personal income tax","score":0.9599999785423279},{"id":"https://openalex.org/keywords/public-perception-of-taxation","display_name":"public perception of taxation","score":0.8069999814033508},{"id":"https://openalex.org/keywords/tax-compliance","display_name":"tax compliance","score":0.9309999942779541},{"id":"https://openalex.org/keywords/tax-revenue-use","display_name":"tax revenue use","score":0.8109999895095825},{"id":"https://openalex.org/keywords/tax-equity","display_name":"tax equity","score":0.6389999985694885},{"id":"https://openalex.org/keywords/tax-justice","display_name":"tax justice","score":0.7680000066757202},{"id":"https://openalex.org/keywords/tax-collection-efficiency","display_name":"tax collection efficiency","score":0.746999979019165},{"id":"https://openalex.org/keywords/fiscal-transparency","display_name":"fiscal transparency","score":0.7900000214576721},{"id":"https://openalex.org/keywords/tax-culture","display_name":"tax culture","score":0.6439999938011169},{"id":"https://openalex.org/keywords/progressive-taxation","display_name":"progressive taxation","score":0.8149999976158142},{"id":"https://openalex.org/keywords/asuncion","display_name":"Asunci\u00f3n","score":0.9300000071525574}],"concepts":[{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.3616381883621216}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.70833/rseisa19item665","doi":"https://doi.org/10.70833/rseisa19item665","is_oa":true,"landing_page_url":"https://doi.org/10.70833/rseisa19item665","pdf_url":"https://revistas.uni.edu.py/index.php/rseisa/article/download/665/778","source":{"id":"https://openalex.org/S4404663877","display_name":"Revista sobre estudios e investigaciones del saber acad\u00e9mico.","issn_l":"2078-5577","issn":["2078-5577","2078-7928"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["latindex"],"host_organization":"https://openalex.org/I338154190","host_organization_name":"Universidad Nacional de Itap\u00faa","host_organization_lineage":["https://openalex.org/I338154190"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Revista sobre estudios e investigaciones del saber acad\u00e9mico","raw_type":"journal-article"},{"id":"pmh:oai:dialnet.unirioja.es:ART0001792935","doi":null,"is_oa":true,"landing_page_url":"https://dialnet.unirioja.es/servlet/oaiart?codigo=10327599","pdf_url":"https://dialnet.unirioja.es/descarga/articulo/10327599.pdf","source":{"id":"https://openalex.org/S4306401293","display_name":"Dialnet (Universidad de la Rioja)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I168974976","host_organization_name":"Universidad de La Rioja","host_organization_lineage":["https://openalex.org/I168974976"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Revista sobre Estudios e Investigaciones del Saber Acad\u00e9mico, ISSN 2078-5577, N\u00ba. 19 (Enero - Diciembre), 2025","raw_type":"text (article)"}],"best_oa_location":{"id":"doi:10.70833/rseisa19item665","doi":"https://doi.org/10.70833/rseisa19item665","is_oa":true,"landing_page_url":"https://doi.org/10.70833/rseisa19item665","pdf_url":"https://revistas.uni.edu.py/index.php/rseisa/article/download/665/778","source":{"id":"https://openalex.org/S4404663877","display_name":"Revista sobre estudios e investigaciones del saber acad\u00e9mico.","issn_l":"2078-5577","issn":["2078-5577","2078-7928"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["latindex"],"host_organization":"https://openalex.org/I338154190","host_organization_name":"Universidad Nacional de Itap\u00faa","host_organization_lineage":["https://openalex.org/I338154190"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Revista sobre estudios e investigaciones del saber acad\u00e9mico","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/10","score":0.4074000120162964,"display_name":"Reduced inequalities"}],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4413877792.pdf","grobid_xml":"https://content.openalex.org/works/W4413877792.grobid-xml"},"referenced_works_count":6,"referenced_works":["https://openalex.org/W2907309865","https://openalex.org/W3210529661","https://openalex.org/W4200174234","https://openalex.org/W4285091658","https://openalex.org/W4286484575","https://openalex.org/W4391823574"],"related_works":["https://openalex.org/W4409287129","https://openalex.org/W4286484575","https://openalex.org/W7222773509","https://openalex.org/W7155271017","https://openalex.org/W2919321808","https://openalex.org/W7064517372","https://openalex.org/W7204324417","https://openalex.org/W7027593921","https://openalex.org/W7143464075","https://openalex.org/W2999293783"],"abstract_inverted_index":{"El":[0],"estudio":[1],"tiene":[2],"como":[3],"objetivo":[4],"determinar":[5],"la":[6,11,15,35,90,100,181,206,215,222,243],"percepci\u00f3n":[7],"del":[8,63,69,76,83,197,227],"Impuesto":[9],"a":[10,42,178],"Renta":[12],"Personal":[13],"en":[14,20,99,120,146,210,221,229],"poblaci\u00f3n":[16,36],"asuncena.":[17],"Se":[18],"bas\u00f3":[19],"un":[21,59,65,72,113],"enfoque":[22],"cuantitativo":[23],"de":[24,34,45,55,61,67,74,80,95,102,133,156,164,195,208],"dise\u00f1o":[25],"no":[26],"experimental,":[27],"corte":[28],"transversal":[29],"y":[30,71,104,123,131,162,213,224,234,245],"descriptivo.":[31],"La":[32,78],"proyecci\u00f3n":[33],"para":[37,89,186,241],"el":[38,138,147,169,187,193,246],"a\u00f1o":[39],"2024":[40],"incluye":[41],"198.763":[43],"residentes":[44],"Asunci\u00f3n,":[46],"Paraguay.":[47],"Para":[48],"este":[49],"an\u00e1lisis,":[50],"se":[51,108,204],"calcul\u00f3":[52],"una":[53,110,235],"muestra":[54],"168":[56],"participantes,":[57],"utilizando":[58],"nivel":[60],"confianza":[62],"93%,":[64],"margen":[66],"error":[68],"7%":[70],"grado":[73],"heterogeneidad":[75],"50%.":[77],"tasa":[79],"respuesta":[81],"fue":[82,185],"88%":[84],"(147":[85],"respuestas).":[86],"Los":[87,149],"requisitos":[88],"inclusi\u00f3n":[91],"fueron":[92],"ser":[93,172],"mayores":[94],"18":[96],"a\u00f1os,":[97],"residir":[98],"ciudad":[101],"Asunci\u00f3n":[103],"participaci\u00f3n":[105],"voluntaria.":[106],"Asimismo,":[107],"realiz\u00f3":[109],"encuesta":[111],"mediante":[112,217],"cuestionario":[114],"compuesto":[115],"por":[116,137,144,168],"15":[117],"preguntas,":[118],"clasificadas":[119],"3":[121],"dimensiones":[122,159],"14":[124],"\u00edtems":[125],"(Efecto":[126],"[EF:1-4],":[127],"Conformidad":[128,161],"[CO:":[129],"5-10]":[130],"Uso":[132,163],"los":[134,165,179],"ingresos":[135,166],"generados":[136,167],"IRP":[139,198,228],"[11-15]),":[140],"enviado":[141],"v\u00eda":[142],"WhatsApp":[143],"conveniencia":[145],"2024.":[148],"resultados":[150],"m\u00e1s":[151,183],"relevantes":[152],"fueron:":[153],"las":[154,157],"medias":[155],"tres":[158],"(Efecto,":[160],"IRP)":[170],"resultaron":[171],"notablemente":[173],"equitativas":[174],"(x\u0304=2,4).":[175],"En":[176],"cuanto":[177],"\u00edtems,":[180],"media":[182],"alta":[184],"\u00edtem":[188],"9":[189],"\u201cUsted":[190],"considera":[191],"que":[192],"sistema":[194],"recaudaci\u00f3n":[196,216,244],"es":[199,239],"eficiente\u201d":[200],"(x\u0304=2,6).":[201],"Como":[202],"conclusi\u00f3n,":[203],"destaca":[205],"importancia":[207],"innovar":[209],"transparencia":[211],"fiscal":[212,237],"optimizar":[214],"tecnolog\u00eda,":[218],"identificando":[219],"desaf\u00edos":[220],"equidad":[223],"justicia":[225],"tributaria":[226],"Asunci\u00f3n.":[230],"Promover":[231],"sistemas":[232],"progresivos":[233],"cultura":[236],"s\u00f3lida":[238],"clave":[240],"impulsar":[242],"crecimiento":[247],"econ\u00f3mico.":[248]},"counts_by_year":[],"updated_date":"2026-11-10T11:39:43.021295","created_date":"2025-10-10T00:00:00"}
