0123-5923 0123-5923 S0123-59232025000300361 10.18046/j.estger.2025.176.7121 Argentina Spain 00 09 2025 00 09 2025 41 176 361 373

2020 12 20 20 1-21 2019 AFIP 2021 2016 2020 46 5 5 615-36 2009 1998 2017 461-77 2017 46 8 8 1523-51 2022 33 2 2 203-38 2005 44 2 2 129-36 2020 87-105 2001 24 4 4 17-23 2010 10 137-51 2024 11 393-421 2014 1 305-31 2014 49 2 2 245-52 2008 42 5 5 969-91 2018 10 1 1 101-16 2019 22 3 3 207-15 2009 19 4 4 304-13 2017 299-317 2019 45 2 2 2014 49 2 2 225-35 2018 60 1 1 9-20 2023 34 2 2 201-26 2022 33 13 13 2767-99 2008 30 2 2 156-75 2013 24 9 9 1816-31 2022 19-37 2014 43 1 1 136-62 2009 130-47 1997 7 1 1 19-37 2013 24 9 9 1872-93 2017 442-61 2015 65 1 1 55-79 2013 23 4 4 290-300 2020 31 4 4 457-73 2008 37 4 4 389-402 2013 23 4 4 341-53 2012 15 1 1 25-41 2010 3 2004 2011 37 2 2 421-8 2020 20 1 1 3-6 2000 24 1 1 43-9 2023 33 1 1 2019 22 194-206 2021 40 4 4 253-72 2016 27 16 16 1833-53 2008 33 4 4 994-1006 2021 8 4 4 444-63 2017 27 3 3 431-41 1999 24 1 1 31-48 2018 42 7/8 7/8 499-516 2018 20 4 4 517-32 2010 45 134-42 2019 31 10 10 3855-78 2017 11 1 1 86-128 2016 27 22 22 2727-52 2016 7 2 2 129-46 Mercado Ranking 2019 Merco Talento Ranking 2019 2016 12 1-12 2013 23 4 4 305-21 2014 49 2 2 192-203 2020 31 4 4 562-88 2013 24 10 10 2054-81 MTEySS 2013 2018 57 2 2 437-55 2022 44 5 5 1192-215 2019 18 2 2 228-47 2014 49 2 2 180-91 Organisation for Economic Co-operation and Development 2024 2000 23 3 3 38-52 2012 23 8 8 1688-170 2022 7 1 1 82-101 2023 a 29 1 1 1-25 2023 b 0 0 0 2019 51 4 4 277-86 2015 159-75 2010 2010 213-80 2013 24 3 3 453-70 2020 31 17 17 2188-216 2015 25 3 3 249-63 2007 2019 31 4 4 511-38 2013 22 1 1 32-46 2014 17 5 5 529-44 2015 177-94 2016 51 2 2 278-93 2017 46 4 4 391-418 2013 23 4 4 326-36 2015 44 2 2 182-99 1993 27 3-4 3-4 155-80 2021 89 2 2 1-17 2012 7 9-36 2013 24 9 9 1832-52 2018 57 2 2 583-99 1963 58 301 301 236-44 2019 7 2015 11 1 1 8-21