{"id":"https://openalex.org/W7225098529","doi":"https://doi.org/10.70417/)m6)ku18(5)","title":"IMPLICACIONES TECNOL\u00d3GICAS EN EL PAGO DEL IVA: ESTUDIO DE COMERCIANTES DEL MERCADO SANTA LUCIA, ACAPULCO, GRO A\u00d1O 2026","display_name":"IMPLICACIONES TECNOL\u00d3GICAS EN EL PAGO DEL IVA: ESTUDIO DE COMERCIANTES DEL MERCADO SANTA LUCIA, ACAPULCO, GRO A\u00d1O 2026","publication_year":2026,"publication_date":"2026-11-02","ids":{"openalex":"https://openalex.org/W7225098529","doi":"https://doi.org/10.70417/)m6)ku18(5)"},"language":"en","primary_location":{"id":"doi:10.70417/)m6)ku18(5)","doi":"https://doi.org/10.70417/)m6)ku18(5)","is_oa":true,"landing_page_url":"https://doi.org/10.70417/)m6)ku18(5)","pdf_url":"https://doi.org/10.70417/)m6)ku18(5)","source":{"id":"https://openalex.org/S4404675198","display_name":"FEGLININ.","issn_l":"2594-2298","issn":["2594-2298"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"FEGLININ","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"bronze","oa_url":"https://doi.org/10.70417/)m6)ku18(5)","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5160377281","display_name":"L.C Beljica Rodr\u00edguez Rojas","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"L.C Beljica Rodr\u00edguez Rojas","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5000068417","display_name":"Shaila Aleciram Cabrera Luna","orcid":"https://orcid.org/0000-0001-9888-338X","observed_orcids":["https://orcid.org/0000-0001-9888-338X"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Dra. Shaila Aleciram Cabrera Luna","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5087755530","display_name":"Fermin Rodriguez Jaimes","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Dr. Ferm\u00edn Rodr\u00edguez Jaimes","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5160326281","display_name":"Dra. Azucena Salvador Flores","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Dra. Azucena Salvador Flores","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"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":0.88917193,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":"74","last_page":"81"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9916999936103821,"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":0.9916999936103821,"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/T10953","display_name":"E-Government and Public Services","score":0.00279999990016222,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13053","display_name":"SMEs Development and Digital Marketing","score":0.0010999999940395355,"subfield":{"id":"https://openalex.org/subfields/3317","display_name":"Demography"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/value-added-tax","display_name":"value added tax","score":0.8190000057220459},{"id":"https://openalex.org/keywords/vat-payment","display_name":"VAT payment","score":0.8309999704360962},{"id":"https://openalex.org/keywords/electronic-invoicing","display_name":"electronic invoicing","score":0.7820000052452087},{"id":"https://openalex.org/keywords/electronic-payment-systems","display_name":"electronic payment systems","score":0.7710000276565552},{"id":"https://openalex.org/keywords/digitalization-of-tax-administration","display_name":"digitalization of tax administration","score":0.6800000071525574},{"id":"https://openalex.org/keywords/small-business","display_name":"small business","score":0.6639999747276306},{"id":"https://openalex.org/keywords/informal-market-traders","display_name":"informal market traders","score":0.4869999885559082},{"id":"https://openalex.org/keywords/acapulco","display_name":"Acapulco","score":0.8389999866485596},{"id":"https://openalex.org/keywords/internet-access-inequality","display_name":"internet access inequality","score":0.8560000061988831},{"id":"https://openalex.org/keywords/technology-training","display_name":"technology training","score":0.8450000286102295},{"id":"https://openalex.org/keywords/tax-compliance","display_name":"tax compliance","score":0.9070000052452087},{"id":"https://openalex.org/keywords/tourism","display_name":"tourism","score":0.38499999046325684}],"concepts":[{"id":"https://openalex.org/C145097563","wikidata":"https://www.wikidata.org/wiki/Q1148747","display_name":"Payment","level":2,"score":0.6840999722480774},{"id":"https://openalex.org/C2780233690","wikidata":"https://www.wikidata.org/wiki/Q535347","display_name":"Transparency (behavior)","level":2,"score":0.6104999780654907},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5480999946594238},{"id":"https://openalex.org/C18918823","wikidata":"https://www.wikidata.org/wiki/Q49389","display_name":"Tourism","level":2,"score":0.5465999841690063},{"id":"https://openalex.org/C549774020","wikidata":"https://www.wikidata.org/wiki/Q851147","display_name":"Welfare economics","level":1,"score":0.5098000168800354},{"id":"https://openalex.org/C136264566","wikidata":"https://www.wikidata.org/wiki/Q159810","display_name":"Economy","level":1,"score":0.40400001406669617},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.38029998540878296},{"id":"https://openalex.org/C110875604","wikidata":"https://www.wikidata.org/wiki/Q75","display_name":"The Internet","level":2,"score":0.33649998903274536},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3257000148296356},{"id":"https://openalex.org/C137996800","wikidata":"https://www.wikidata.org/wiki/Q762702","display_name":"Technological change","level":2,"score":0.2718000113964081},{"id":"https://openalex.org/C98045186","wikidata":"https://www.wikidata.org/wiki/Q205663","display_name":"Process (computing)","level":2,"score":0.2687999904155731},{"id":"https://openalex.org/C54750564","wikidata":"https://www.wikidata.org/wiki/Q26643","display_name":"Commerce","level":1,"score":0.2603999972343445},{"id":"https://openalex.org/C2776983043","wikidata":"https://www.wikidata.org/wiki/Q986008","display_name":"Payment system","level":3,"score":0.25220000743865967}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.70417/)m6)ku18(5)","doi":"https://doi.org/10.70417/)m6)ku18(5)","is_oa":true,"landing_page_url":"https://doi.org/10.70417/)m6)ku18(5)","pdf_url":"https://doi.org/10.70417/)m6)ku18(5)","source":{"id":"https://openalex.org/S4404675198","display_name":"FEGLININ.","issn_l":"2594-2298","issn":["2594-2298"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"FEGLININ","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.70417/)m6)ku18(5)","doi":"https://doi.org/10.70417/)m6)ku18(5)","is_oa":true,"landing_page_url":"https://doi.org/10.70417/)m6)ku18(5)","pdf_url":"https://doi.org/10.70417/)m6)ku18(5)","source":{"id":"https://openalex.org/S4404675198","display_name":"FEGLININ.","issn_l":"2594-2298","issn":["2594-2298"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"FEGLININ","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.7207000255584717,"id":"https://metadata.un.org/sdg/9","display_name":"Industry, innovation and infrastructure"},{"score":0.48510000109672546,"id":"https://metadata.un.org/sdg/8","display_name":"Decent work and economic growth"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7225098529.pdf","grobid_xml":"https://content.openalex.org/works/W7225098529.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W4401045699","https://openalex.org/W3194136002","https://openalex.org/W4411511038","https://openalex.org/W7131737276","https://openalex.org/W4226262651","https://openalex.org/W7214736113","https://openalex.org/W7163423967","https://openalex.org/W4221128876","https://openalex.org/W7015896216","https://openalex.org/W4220677628"],"abstract_inverted_index":{"The":[0,46,89,102],"study":[1],"regarding":[2],"the":[3,15,31,38,106,130],"technological":[4,77,107],"implications":[5],"of":[6,34,48,76,97,122,132],"Value":[7],"Added":[8],"Tax":[9],"(VAT)":[10],"payments":[11,111],"among":[12],"merchants":[13,134],"at":[14],"Santa":[16],"Luc\u00eda":[17],"Market":[18],"in":[19,109],"Acapulco":[20],"de":[21],"Ju\u00e1rez":[22],"is":[23,112],"significant,":[24],"as":[25,51],"it":[26,66],"reveals":[27],"a":[28,59,74,80,120,136],"tension":[29],"between":[30],"mandatory":[32],"nature":[33],"fiscal":[35],"digitalization":[36],"and":[37,54,63,79,99,124],"actual":[39],"conditions":[40,94],"faced":[41],"by":[42],"traditional":[43],"small":[44],"businesses.":[45],"adoption":[47],"tools":[49],"such":[50],"electronic":[52],"invoicing":[53],"digital":[55],"payment":[56],"systems":[57],"represents":[58],"step":[60],"toward":[61],"transparency":[62],"formalization,":[64],"yet":[65],"also":[67,119],"exposes":[68],"structural":[69],"limitations:":[70],"unequal":[71],"internet":[72],"access,":[73],"lack":[75],"training,":[78],"reliance":[81],"on":[82],"third":[83],"parties":[84],"to":[85],"meet":[86],"tax":[87],"obligations.":[88],"findings":[90],"indicate":[91],"that":[92,105,127],"these":[93,133],"create":[95],"risks":[96],"non-compliance":[98],"potential":[100],"penalties.":[101],"analysis":[103],"demonstrates":[104],"transition":[108],"VAT":[110],"not":[113],"merely":[114],"an":[115],"administrative":[116],"challenge":[117],"but":[118],"process":[121],"social":[123],"economic":[125],"transformation":[126],"can":[128],"foster":[129],"integration":[131],"into":[135],"globalized":[137],"tourism":[138],"environment.":[139]},"counts_by_year":[],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2026-11-03T00:00:00"}
