Manejo de las herramientas tecnológicas E-Tax 2.0 y sipe para estudiantes de contabilidad tributaria del centro regional universitario de Veraguas, Universidad de Panamá
Year: 2026
Type: article
Study design: Observational Study
Abstract: The study aimed to analyze the level of knowledge and use of the E-TAX 2.0 and the System of Income and Economic Benefits (SIPE) technological tools among Tax Accounting students at the Veraguas Regional University Center of the University of Panama, with the goal of guiding teaching and learning strategies in line with the demands of professional practice. The research was conducted using a quantitative, descriptive approach with a non-experimental, cross-sectional design. The population and sample consisted of 57 third- and fourth-year students, who were administered a diagnostic questionnaire. The results revealed limited use of the professional features of both platforms. In E-TAX 2.0, although 57.9% of the students reported having used the platform with their own user account, only 19.3% had used the “Tax Returns” section and 7.0% had used the “Payments” section. In SIPE, none of the modules evaluated exceeded 12.3% usage. 68.4% of the participants considered it essential to receive training in the use of these tools during their studies. It is concluded that there is a gap between general knowledge of the platforms and their practical application, which highlights the need to strengthen their integration into the teaching-learning process through practical activities, guided exercises, and simulated cases. These findings provide a diagnostic framework to guide the design of educational strategies aimed at developing digital competencies applied to tax and labor management.
Source: Visión Académica
DOI: 10.70577/7bxzxv23
Author: Tomasa González Jiménez
Institution: Universidad de Panamá
Language: English
Subfield: Accounting
Domain: Social Sciences
SDG: Quality education
Open Access status: hybrid
OpenAlex ID: W7224480328