Abstract

BENITEZ GUADARRAMA, Juan Pedro. Efficiency of a tax app as a learning tool about contributions in a public university. RIDE. Rev. Iberoam. Investig. Desarro. Educ [online]. 2022, vol.13, n.25, e060.  Epub June 12, 2023. ISSN 2007-7467.  https://doi.org/10.23913/ride.v13i25.1359.

The objective of this study is to show the efficiency of a tax app as a tool in the study of the simplified trust regime among students of the Bachelor's Degree in Accounting at the Universidad Autónoma del Estado de México (UAEM). The app was created considering the ISO 13047 standard, the content and specific procedures of the income tax and value added tax provisions in force for the period 2022. To evaluate the app's efficiency, a questionnaire was applied considering ISO 25010 quality standards. This instrument was applied to 129 students in the second, fourth, sixth and eighth semesters of the degree program in question. The results show that statistically the use of the app for learning contributions has an excellent level of efficiency, due to its ease of use, security, function, reliability, maintainability, and portability. The app reinforces the professional competencies of the learners, including the ability to provide advice or consultancy to taxpayers through smart technology. Likewise, this type of development can be considered by the federal government to improve tax collection management in Mexico.

Keywords : app; learning; income tax; taxation.

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