Resumen: el estudio pretende comparar la experiencia de la aplicación de un sistema fiscal progresivo en los países de la UE con el sistema fiscal de Asia Central para establecer las perspectivas de las reformas en este ámbito. Se han utilizado las siguientes metodologías: métodos de generalización para analizar materiales teóricos, métodos de tratamiento de resultados estadísticos, estimación del coeficiente de Gini y evaluación de la progresividad y la capacidad redistributiva de los indicadores de rentabilidad mediante métodos de modelización económica y matemática. Se evaluaron los indicadores de rentabilidad de países como Kazajstán, Uzbekistán, la República Kirguisa, Tayikistán y Turkmenistán. El estudio determinó que, según los datos sobre progresividad y capacidad redistributiva, debido a las peculiaridades de la aplicación de la política fiscal, Kazajstán, la República Kirguisa y Tayikistán tienen una progresividad y una capacidad redistributiva pronunciadas. Turkmenistán y Uzbekistán no disponen de tales indicadores. También es muy característico el índice (coeficiente) de Gini, que indica un alto grado de desigualdad de ingresos en estos países. Por el contrario, el coeficiente de Gini de los principales países de la Unión Europea es más elevado: Alemania, Bélgica, Dinamarca, España y Francia se caracterizan por un alto grado de equidad en la estructura fiscal y en el ámbito social. Así pues, resulta necesario reformar el sistema fiscal para alcanzar los objetivos del desarrollo sostenible en los países de Asia Central.

Abstract: the study aims to compare the experience of implementing a progressive taxation system in the EU countries with the taxation system in Central Asia to establish the prospects for reforms in this area. The following methodological methods were used: methods of generalisation to analyse theoretical materials, methods of processing statistical results, estimation of the Gini coefficient, and assessment of the progressiveness and redistributive capacity of profitability indicators using economic and mathematical modelling methods were also used. The income tax indicators of such countries as Kazakhstan, Uzbekistan, the Kyrgyz Republic, Tajikistan and Turkmenistan were assessed. The study determined that according to the data on progressiveness and redistributive capacity due to the peculiarities of tax policy implementation, Kazakhstan, the Kyrgyz Republic and Tajikistan have a pronounced progressiveness and redistributive capacity. Turkmenistan and Uzbekistan do not have such indicators. The Gini Index (coefficient), which indicates a high degree of income inequality in these countries, is also very characteristic. On the contrary, the Gini coefficient of the leading European Union countries is higher: Belgium, Denmark, France, Germany, Spain, and Germany are characterised by a high degree of fairness in the tax structure and social sphere. Thus, the need to reform the taxation system to achieve the goals of sustainable development in Central Asian countries is an urgent problem that should be addressed and accounted for at the state level.

RESUMO A progressividade do sistema tributário pode ser vital para a redução das desigualdades regionais e de renda de um país. Com foco nos casos da Alemanha e do Brasil, este estudo analisou a progressividade do sistema tributário através de um indicador baseado no imposto de renda (IR) e no imposto sobre valor agregado (IVA) para determinar sua associação com as desigualdades regionais e de renda nos níveis nacional e subnacional. Observou-se que o sistema tributário progressivo ajuda reduzir as desigualdades regionais e de renda.

ABSTRACT The progressivity of a country’s tax system can be crucial for reducing income and regional inequalities. Focusing on the cases of Germany and Brazil, in this article we analyze the tax system progressivity through an original indicator based on the Personal Income Tax (PIT) and the Value Added Tax (VAT) to determine its association with income and regional inequalities at the national and sub-national levels. We show that a progressive tax system reduces income and regional inequalities.

Section 37C(1) of the Income Tax Act 58 of 1962 was introduced as a tax incentive to encourage private landowners to incur conservation and maintenance expenditure for the public good. Section 37C(1) of the Income Tax Act deems conservation and maintenance expenditure incurred under a biodiversity management agreement concluded in terms of section 44 of the National Environmental Management: Biodiversity Act 10 of 2004 to be incurred in the production of income and for the purposes of trade. Consequently, section 37C(1) of the Income Tax Act serves as a deeming provision that allows taxpayers to apply section 11(a) of the Income Tax Act. Section 37C(1) of the Income Tax Act does not specify the types of maintenance and conservation expenditure that would qualify for a deduction. In contrast, section 11(a) of the Income Tax Act does not permit the deduction of any expenditure of a capital nature. The Explanatory Memorandum to section 37C(1) of the Income Tax Act further specifies that expenditure of a capital nature will not qualify for a deduction. Given that section 37C of the Income Tax Act was introduced as a tax incentive -to encourage taxpayers to incur conservation and maintenance expenditure for the preservation of nature and the environment for the public good - its introduction raises the question whether the legislature intended for expenditure beyond that normally permitted in terms of section 11(a) of the Income Tax Act to be deductible. Section 37C(1) of the Income Tax Act further allows the deduction of conservation and maintenance expenditure against taxable income earned on land, including land in the proximity of the land that is subject to a biodiversity management agreement, suggesting that taxable income not directly related to the conservation and maintenance activities may be reduced by such expenditure. The objective of this article is to provide a critical analysis of the application of section 37C(1) of the Income Tax Act in an attempt to provide clarity as to when and how the section will apply. In analysing the application of section 37C(1) of the Income Tax Act, the first step is to establish the meaning of the words "conserve" or "maintain" to determine whether capital expenditure incurred in terms of a biodiversity agreement would potentially qualify for a deduction in terms of section 37C(1) read with section 11(a) of the Income Tax Act. Furthermore, the article evaluates whether the intended objective of section 37C(1) is impeded by the exclusion of capital expenditure. The second step is to establish the appropriate meaning and interpretation of "immediate proximity" to determine when expenditure incurred for the conservation or maintenance of land is deductible from taxable income that is not necessarily related to conservation or maintenance activities. The article concludes by exploring the use of biodiversity tax incentives in Australia and Canada to determine whether the principles applied in these jurisdictions: 1) allow for the expenditure of a capital nature to be deducted; and 2) could potentially be suitable to adjust the current format of section 37C of the Income Tax Act to assist in reaching the intended objective of being a tax incentive; or 3) could be used to formulate alternative biodiversity tax incentives to encourage biodiversity conservation in South Africa.

It sometimes occurs that provisions of two separate national laws are in conflict with each other, or certain inconsistencies arise with the interpretation of the two provisions. When interpreting legislation where there is an inconsistency or conflict, these provisions must, in terms of the common law, be interpreted so as to be reconciled and to exist coherently. This is, however, not always possible. In this contribution, the author considers the rules of interpretation of statutes with reference to the merger and amalgamation provisions in the Companies Act 71 of 2008, and the Income Tax Act 58 of 1962. Although the aims of the two Acts differ, both may apply to the same transaction. Therefore, in order to ensure certainty for the merger parties, the two Acts should coincide in terms of their provisions governing the merger or amalgamation transaction. If a narrow interpretation is used to apply the provisions concurrently and the "mischief" is still not resolved (i.e., the provisions remain in conflict with one another), the question of the next step arises. In terms of the examples used, the Companies Act is the "dominant" Act (the prevailing Act), but what does that mean for the irreconcilable provisions in the Income Tax Act? The author attempts to address how best to approach the identified discrepancies where an outright conflict between the provisions has been identified.

RESUMO Objetivos. Este estudo teve dois objetivos: primeiro, estimar as tendências da viabilidade financeira de bebidas açucaradas e alimentos não essenciais com alta densidade energética no México entre 2010 e 2022, tanto em âmbito nacional quanto por nível de renda familiar. O segundo foi simular os efeitos de diferentes aumentos nos impostos incidentes sobre esses alimentos e bebidas para observar a variação da sua viabilidade financeira em comparação com o cenário atual. Métodos. Adotamos as rodadas de 2010 a 2022 da Pesquisa Nacional de Renda e Despesas Familiares do México. O índice de viabilidade financeira foi estimado como a proporção da renda mensal necessária para comprar 16 litros de bebidas açucaradas e 2,8 kg de alimentos não essenciais com alta densidade energética, valores que refletem o consumo mensal mediano por domicílio. São apresentadas as tendências do índice de viabilidade financeira e seus componentes (por exemplo, renda e custos). Além disso, foram simulados diferentes aumentos nos impostos para o período de 2014 a 2022. Resultados. Em âmbito nacional e entre as famílias de baixa renda, não houve variações significativas na viabilidade financeira dos alimentos e bebidas incluídos no estudo antes e depois da cobrança de impostos sobre esses itens alimentícios, introduzidos em 2014. Os cenários de simulação mostraram que um imposto de 3 pesos/litro sobre bebidas açucaradas e 32% sobre alimentos não essenciais com alta densidade energética reduziria a acessibilidade para todos os níveis de renda. Conclusões. O patamar atual dos impostos não é suficiente para reduzir consideravelmente a viabilidade financeira desses alimentos e bebidas. Para as famílias de baixa renda, os aumentos de renda foram maiores que os aumentos de preços; portanto, as bebidas açucaradas e os alimentos não essenciais com alta densidade energética não se tornaram menos acessíveis, mesmo após a introdução dos impostos em 2014. As alíquotas dos impostos precisariam sofrer um aumento significativo para reduzir a viabilidade financeira, e devem ser corrigidas pelo crescimento econômico a fim de compensar os aumentos na renda familiar.

ABSTRACT Objectives. This study had two objectives: first, to estimate trends in affordability of sugar-sweetened beverages and nonessential energy-dense foods from 2010 to 2022 in Mexico, both nationally and by household income level. The second was to simulate the effects of different tax increases for these foods and beverages to observe how much their affordability would change compared with the current scenario. Methods. We used the 2010 to 2022 rounds of the Mexican National Survey of Household Income and Expenditures. The affordability ratio was estimated as the proportion of monthly income required to purchase 16 L of sugar-sweetened beverages and 2.8 kg of nonessential energy-dense foods, amounts that reflect median monthly consumption per household. Trends in the affordability ratio and its components (e.g. income and costs) are reported. Additionally, different tax increases were simulated for 2014–2022. Results. Nationally and among low-income households, the affordability of these foods and beverages did not show significant changes before and after the implementation of the taxes on these introduced in 2014. The simulation scenarios showed that a tax of 3 pesos/L for sugar-sweetened beverages and 32% for nonessential energy-dense foods would be effective in reducing affordability at all income levels. Conclusions. Current taxes are not high enough to significantly reduce the affordability of these foods and beverages. For low-income households, increases in income were greater than the increases in prices, thus sugar-sweetened beverages and nonessential energy-dense foods did not become less affordable, even after taxes were introduced in 2014. Tax rates would need to increase significantly to reduce affordability, and they should be adjusted for economic growth to compensate for increases in household income.

RESUMEN Objetivos. Este estudio tuvo dos objetivos. En primer lugar, estimar las tendencias en la asequibilidad de las bebidas azucaradas y los alimentos no esenciales de alto contenido calórico del 2010 al 2022 en México, tanto a nivel nacional como según nivel de ingresos de los hogares. En segundo lugar, simular los efectos de diferentes aumentos de los impuestos para estos alimentos y bebidas a fin de observar en cuánto cambiaría su asequibilidad en comparación con la situación actual. Métodos. Utilizamos las rondas del 2010 al 2022 de la Encuesta Nacional de Ingresos y Gastos de los Hogares de México. La razón de asequibilidad se calculó mediante la proporción de los ingresos mensuales necesaria para comprar 16 litros de bebidas azucaradas y 2,8 kg de alimentos no esenciales de alto contenido calórico, cantidades que corresponden a la mediana del consumo mensual por hogar. Se describen las tendencias de la razón de asequibilidad y sus componentes (p. ej., ingresos y costos). Además, se simularon diferentes aumentos de impuestos para el período 2014-2022. Resultados. A nivel nacional y en los hogares de ingresos bajos, la asequibilidad de estos alimentos y bebidas no mostró cambios significativos entre antes y después de la aplicación de los impuestos que se les aplicaron en el 2014. Los escenarios de simulación mostraron que un impuesto de 3 pesos/l para las bebidas azucaradas y del 32% para los alimentos no esenciales de alto contenido calórico sería eficaz para reducir la asequibilidad en todos los niveles de ingresos. Conclusiones. Los impuestos actuales no son lo suficientemente altos como para lograr una reducción significativa de la asequibilidad de estos alimentos y bebidas. Para los hogares de ingresos bajos, los aumentos de los ingresos fueron mayores que los aumentos de los precios, por lo que las bebidas azucaradas y los alimentos no esenciales de alto contenido calórico no se pasaron a ser menos asequibles, ni siquiera después de la introducción de los impuestos en el 2014. Las tasas impositivas tendrían que aumentar de manera significativa para reducir la asequibilidad, y deberían ajustarse en función del crecimiento económico para compensar los aumentos de los ingresos familiares.

Abstract The article analyzes the effectiveness of tax incentives in determining the Effective Tax Rate (ETR) of Brazilian companies, addressing a gap in the literature that does not adequately consider the effects of these incentives on profit. Based on a sample composed of 392 publicly traded companies listed on B3, the research analyzed data collected from 2013 to 2022, totaling 3,920 observations. Various ETR metrics were used, including Generally Accepted Accounting Principles (GAAP), Current, Deferred, Cash, Cash3, and Sectoral. The applied methodology analyzed the data through descriptive statistics and panel regression models of unbalanced data, aiming to understand the relationships between tax incentives and ETR, as well as the impact of variables such as size, leverage, capital intensity, inventory intensity, and profitability. The results revealed significant variations in ETR metrics, highlighting a complex relationship between tax incentives and tax behavior. Interestingly, in metrics such as ETR Cash and Cash3, the increase in tax incentives was associated with a higher tax burden. Other metrics, such as GAAP ETR and Current ETR, also revealed substantial differences, highlighting the influence of specific factors from the economic sector and the regulatory environment. The study recognizes limitations, such as the dependence on accounting data and the absence of detail on specific types of incentives. It is recommended that future research explore more detailed sectoral analyses and consider changes in Brazilian legislation. These conclusions provide significant contributions to the understanding of corporate tax strategies, offering relevant subsidies for public policy makers, companies, and investors interested in the transparency and competitiveness of the corporate environment.

Resumo O artigo analisa a efetividade dos incentivos fiscais na determinação da Effective Tax Rate (ETR) de empresas brasileiras, abordando uma lacuna na literatura que não considera adequadamente os efeitos desses incentivos sobre o lucro. Com base em uma amostra composta por 392 empresas de capital aberto listadas na B3, a pesquisa analisou dados coletados no período de 2013 a 2022, totalizando 3.920 observações. Foram utilizadas diversas métricas de ETR, incluindo princípios contábeis geralmente aceitos (Generally Accepted Accounting Principles - GAAP), Corrente, Diferida, Cash, Cash3 e Setorial. A metodologia aplicada analisou os dados por meio de estatística descritiva e modelos de regressão em painel de dados desbalanceados, visando compreender as relações entre incentivos fiscais e ETR, bem como o impacto de variáveis como tamanho, alavancagem, intensidade de capital, intensidade de inventário e lucratividade. Os resultados revelaram variações significativas nas métricas de ETR, destacando uma relação complexa entre incentivos fiscais e comportamento tributário. Curiosamente, em métricas como ETR Cash e Cash3, o aumento nos incentivos fiscais foi associado a uma maior carga tributária. Outras métricas, como ETR GAAP e ETR Corrente, também revelaram diferenças substanciais, destacando a influência de fatores específicos do setor econômico e do ambiente regulatório. O estudo reconhece limitações, como a dependência de dados contábeis e a ausência de detalhamento sobre tipos específicos de incentivos. Recomenda-se que futuras pesquisas explorem análises setoriais mais detalhadas e considerem as mudanças na legislação brasileira. Essas conclusões oferecem contribuições significativas para a compreensão das estratégias fiscais empresariais, oferecendo subsídios relevantes para formuladores de políticas públicas, empresas e investidores interessadas na transparência e na competitividade do ambiente corporativo.

Resumen Este trabajo tiene como objetivo conocer la relación entre la progresividad fiscal y la recaudación de impuestos en México. Con ese fin, se calcula el grado de progresividad del Impuesto Sobre la Renta (ISR) y del Impuesto sobre el Valor Agregado (IVA), utilizando el índice de Kakwani. Estos cálculos muestran que el ISR es un impuesto progresivo; en el lado opuesto, el IVA es un impuesto regresivo. Posteriormente se desarrolla un modelo econométrico, con el cual se comprueba la relación positiva entre la recaudación tributaria y el grado de progresividad fiscal, lo que significa que, a mayor progresividad en los gravámenes, mayor recaudación fiscal y viceversa.

Abstract The objective of this article is to know the relationship between tax collection and tax progressivity in Mexico. To this aim the progressivity level of Income Tax (IT) and Value Added Tax (VAT) is calculated, using the Kakwani index. These calculations show that IT is a progressive tax, while VAT is a regressive tax. Subsequently, by means of an econometric model, a positive relationship between tax collection and the level of tax progressivity is verified, which means that greater the progressivity, greater the tax collection and viceversa.

Resumo A Zona Franca de Manaus (ZFM) tem sido alvo de muitas discussões acerca de sua efetividade e dos benefícios trazidos pela sua implementação. Hipótese: Grande parte das críticas feitas ao modelo econômico perpassa pela alegada dificuldade de outros estados em competir com os incentivos fiscais dispostos ao Polo Industrial de Manaus (PIM), bem como preocupações se tais incentivos induziriam a formação de bases para o desenvolvimento da região e se o modelo realmente promove a redução da desigualdade socioeconômica, bem como a redução do desmatamento ambiental em escala considerável. A presente pesquisa possui como objetivo averiguar tais indagações inclusive no que norteia a proteção ambiental e a sua relação com a implementação do PIM. Metodologia: Para o desenvolvimento do presente artigo, utilizou-se o método hipotético-dedutivo através de interpretação jurídica, pesquisa exploratória, descritiva e explicativa sob as ferramentas de pesquisa bibliográfica, documental e de análise de dados. Resultados alcançados e considerações finais: constatou-se a influência positiva do modelo da ZFM não só para o meio ambiente como também influência positiva no âmbito socioeconômico com impactos que extrapolam a seara regional fazendo-se necessário zelar pela manutenção e aprimoramento do modelo ora vigente, sob pena do desfazimento do modelo vir a trazer consequências negativas incalculáveis tais como: evasão populacional, desemprego, queda relevante na renda da região, redução da arrecadação tributária para todos os níveis federativos, além de potencial impacto de piora na educação e no desmatamento da floresta.

Abstract The Manaus Free Trade Zone (ZFM) has been the subject of many discussions about its understanding and the benefits brought by its implementation. Hypothesis: Much of the criticism leveled at the economic model pervades the alleged difficulty of other states in competing with the desired tax incentives for the Industrial Pole of Manaus (PIM), as well as concerns whether such incentives would induce the formation of bases for the development of the region and whether the model really promotes the reduction of socioeconomic inequality, as well as the reduction of environmental deforestation on a considerable scale. This research aims to investigate such questions, including those that guide environmental protection and its relationship with the implementation of the PIM. Methodology: For the development of this article, the hypothetical-deductive method was used through legal interpretation, exploratory, descriptive and explanatory research under the tools of bibliographical, documental and data analysis research. Results achieved and final considerations: the positive influence of the ZFM model was verified not only for the environment but also a positive influence in the socioeconomic scope with impacts that go beyond the regional harvest, making it necessary to ensure the maintenance and improvement of the current model, otherwise, the undoing of the model will bring incalculable negative consequences such as: population evasion, unemployment, a relevant drop in income in the region, reduction in tax collection for all federal levels, in addition to the potential impact of a worsening in education and deforestation of the forest.

Resumo O déficit securitário e a insatisfação da sociedade solidária tendem a alterar os níveis de segurança humana no sistema social contemporâneo. A insuficiência financeira na solidariedade coletiva que confronta o dever público de cuidado como mito construído no século XX é objeto desta análise, a qual adota o valor da universalidade de cobertura e a sobrevivência como essenciais para a renda e a manutenção dos benefícios dignos e básicos. O tratamento da cultura do déficit sugere proposições que buscam não apenas reformar, reduzir e/ou transformar a técnica do cuidado, mas descredibilizar e desconectar a malha solidária, arriscando reintroduzir a desproteção social mais ampla. Portanto, na presente seara, o paradoxo da linguagem de direitos - operando tanto na distribuição de renda e de direitos securitários e sociais quanto na grafia da justiça social universal e básica pretendida com a proteção internacional dos direitos humanos - é confrontado com a era da incerteza provocada pela cultura deficitária que reage influenciando a remissão da solidariedade contributiva e minimizando os direitos do cuidado, bem como a expectativa de segurança humana para as presentes e futuras gerações de contribuintes e de assistidos. Nesta abordagem, são recepcionados os preceitos principiológicos de dignidade existencial; a teoria da necessidade, da cooperação e do cuidado para a viabilidade da segurança social e humana; as doutrinas ocidentais de direitos humanos e sociais; além das análises econômicas e fiscais acerca da demografia, da cobertura, do déficit atuarial e financeiro securitário e dos riscos previdenciários. O déficit financeiro no sistema previdencial repercute em crises fiscais reformadoras de direitos sociais fundamentais tendentes a inviabilizar o sistema de confiança social em curto prazo. A sociedade atrelada à cultura do déficit sistêmico assiste inoperante à decadência dos direitos dos beneficiários do seguro social. Assim, o presente estudo se propõe a analisar as incertezas provocadas pelo ambiente de reforma permanente sob a justificativa de déficit fiscal estrutural.

Abstract The securities deficit and the dissatisfaction with social solidarity tend to alter the levels of human safety in the context of the contemporaneous social system. The financial insufficiency in the collective society is an affront to the public care duty as a myth constructed in the 20th century. This analysis adopts the values of universal coverage and survivability as essentials for income and maintenance of dignified and basic benefits. The treatment of deficit culture suggests proposals that aim to only reform, but also reduce and/or transform the care structure as well as destabilise and disconnect the societal fabric risking the reintroduction of ample social deprotection. Therefore, the paradox of the language of rights operating both in income and secondary social rights distribution, along with the universal and basic social justice protected by international human rights, is now being confronted with an era of uncertainty provoked by the deficit culture which influences the remission of contributive solidarity and minimises both the right to care and social human safety for present and future generations. We adopt the principles of existential dignity, the theory of necessity, of cooperation and care for the viability of social and human security, the western doctrines of human and social rights and their economic and fiscal analysis on demographics, from the coverage to the actuarial, financial, security and actuarial déficit as well as pensionary risks. In the short term, the deficit in the social security system lead to a tax crisis which invalidate the system of social trust. The Society tied to the culture of systemic deficit fails to assist social security pensioners. This study analyses the uncertainties caused by the environment of constant reform that emerged under the justification of structural tax deficit.

ABSTRACT The present investigation has the objective of determining how socioeconomic factors affect tax collection in a high Andean market in southern Peru; Therefore, a cross-sectional correlational investigation was carried out, where we used a 15-item questionnaire on socioeconomic factors and tax collection, applying a survey to 290 merchants; Finding thus, as a result that the correlation presented by the socioeconomic factor and tax collection in merchants is Rho = 0.516 (sig.=0.000), which represents a moderate positive correlation between its variables, then it can be pointed out that the greater the application of socioeconomic factors will increase tax collection in merchants; Likewise, with the database, a prevalence analysis was also carried out where it was possible to demonstrate that the most prevalent dimension between socioeconomic factors and tax collection is the economic factor, with a significance level > 0.05, because even when the majority of merchants do not have higher education, they know and manage their income and expenses rudimentarily, thus having the possibility of paying their taxes, despite the fact that most do not do so either due to lack of tax knowledge, or simply because they are willing to pay.

RESUMEN La presente investigación tiene el objetivo de determinar cómo los factores socioeconómicos inciden en la recaudación tributaria en un mercado altoandino al sur del Perú; por ende, se realizó una investigación correlacional de corte transversal, donde utilizamos un cuestionario de 15 ítems sobre factores socioeconómicos y la recaudación tributaria, aplicando una encuesta a 290 comerciantes; Encontrándose así, como resultado que la correlación que presenta el factor socioeconómico y recaudación tributaria en los comerciantes es Rho = 0.516 (sig.=0.000), lo que representa una correlación positiva moderada entre sus variables, entonces se puede señalar que a mayor aplicación de los factores socioeconómicos incrementara la recaudación tributaria en los comerciantes; así mismo con la base de datos también se realizó un análisis de prevalencia donde se pudo demostrar que la dimensión más prevalente entre factores socioeconómicos y la recaudación tributaria es el factor económico, con un nivel de significancia > al 0.05, debido a que aun cuando la mayoría de comerciantes no cuenta estudios superiores conocen y manejan sus ingresos y gastos rudimentariamente, teniendo de esta manera la posibilidad de pagar sus impuestos, a pesar que la mayoría no lo hacen ya sea por falta de conocimientos tributarios, o simplemente por voluntad de pago.

ABSTRACT Tax planning is crucial for the operational strategy of companies, allowing them to minimize the tax burden within legal frameworks. However, third-category companies in Peru, especially medium and small ones, face significant challenges due to a limited understanding of tax regulations. This qualitative study, with a phenomenological approach, explored the effectiveness of tax planning strategies in these companies. Semi-structured interviews were conducted with three tax specialists, selected for their experience and knowledge. The interviews addressed four key dimensions: absence of tax planning, characteristics of planning, modification of tax regulations, and business learning. The analysis of the responses, carried out using content and hermeneutic analysis methods with Python, revealed that insufficient training and a deficient tax culture are the main causes of the lack of tax planning, increasing susceptibility to tax sanctions and fines. Additionally, optimizing expenses and implementing control mechanisms proved fundamental for effective planning. Strategic tax management was highlighted as essential for maintaining financial stability and regulatory compliance, especially amid regulatory changes. Continuous training and the modernization of tax processes emerged as critical factors to improve operational efficiency and reduce errors. The integration of the results with state regulations showed the positive influence of the Income Tax Law and Tax Education on tax planning and business management. In conclusion, the study underscores the need for effective tax planning supported by solid tax training and a stable regulatory framework, recommending the strengthening of training and advisory programs, as well as the digitization and simplification of tax processes to improve tax compliance and business competitiveness in the long term.

RESUMEN La planificación tributaria es crucial para la estrategia operativa de las empresas, permitiéndoles minimizar la carga fiscal dentro de los marcos legales. Sin embargo, las empresas de tercera categoría en Perú, especialmente las medianas y pequeñas, enfrentan desafíos significativos debido a una comprensión limitada de las normativas tributarias. Este estudio cualitativo, con un enfoque fenomenológico, exploró la efectividad de las estrategias de planificación tributaria en estas empresas. Se realizaron entrevistas semiestructuradas con tres especialistas en tributación, seleccionados por su experiencia y conocimiento. Las entrevistas abordaron cuatro dimensiones clave: ausencia de planificación tributaria, características de la planificación, modificación de normas tributarias y aprendizaje empresarial. El análisis de las respuestas, realizado mediante métodos de análisis de contenido y hermenéutico utilizando Python, reveló que la insuficiente capacitación y una deficiente cultura fiscal son las principales causas de la falta de planificación tributaria, incrementando la susceptibilidad a sanciones y multas fiscales. Además, la optimización de gastos y la implementación de mecanismos de control resultaron ser fundamentales para una planificación eficaz. La gestión fiscal estratégica fue destacada como esencial para mantener la estabilidad financiera y el cumplimiento normativo, especialmente ante modificaciones normativas. La capacitación continua y la modernización de los procesos fiscales emergieron como factores críticos para mejorar la eficiencia operativa y reducir errores. La integración de los resultados con la normatividad estatal mostró la influencia positiva de la Ley del Impuesto a la Renta y la Educación Fiscal en la planificación tributaria y la gestión empresarial. En conclusión, el estudio subraya la necesidad de una planificación tributaria efectiva respaldada por una sólida formación fiscal y un marco normativo estable, recomendando fortalecer los programas de capacitación y asesoramiento, así como digitalizar y simplificar los procesos fiscales para mejorar el cumplimiento tributario y la competitividad empresarial a largo plazo.

Resumen En este trabajo reconstruimos los envíos de remesas desde las tesorerías regionales que componían la Real Hacienda del Virreinato del Río de la Plata hacia la caja de Buenos Aires entre 1780 y 1800. Sobre la base de los libros mayores de contabilidad de la caja de Buenos Aires, estimamos los volúmenes de recursos que las cajas del interior rioplatense enviaron a la administración de hacienda de la capital. En una comparación con la evolución de los fondos del situado potosino (principal ingreso de la tesorería principal del Virreinato) buscamos evaluar la relevancia que los recursos aportados por otras jurisdicciones tuvieron en los ingresos de la caja de Buenos Aires. Consideramos la reconstrucción de estos valores como elemento fundamental para poder elaborar indicadores de presión fiscal durante las últimas décadas del siglo XVIII que logren diferenciar/identificar las cargas de las múltiples jurisdicciones fiscales que componían el sistema de la hacienda colonial (municipal, regional, corporativo, virreinal). Las principales fuentes utilizadas se componen de libros de contabilidad (mayores) de la caja de Buenos Aires, de la caja de Santa Fe, Caja de Mendoza y libros manuales de arbitrios de Santa Fe (Archivo General de la Nación).

Abstract In this paper we reconstruct the remittances sent from the regional treasuries of the Viceroyalty of the Río de la Plata to the Buenos Aires treasury between 1780 and 1800. Based on the accounting ledgers of the Buenos Aires treasury, we estimate the amounts of resources that the haciendas of the interior sent to the administration of the capital. In a comparison with the evolution of the funds of the "situado potosino" (main income of the main treasury of the Viceroyalty) we seek to evaluate the relevance that the resources provided by other jurisdictions had in the Buenos Aires treasury. We consider the reconstruction of these values as a fundamental element for stablishing fiscal pressure indicators during the last decades of the 18th century. Also, to identify the burdens of the multiple tax jurisdictions that made up the colonial real hacienda system (municipal, regional, corporate, viceroyalty). The main sources used are made up of accounting books of the treasuries of Buenos Aires, Santa Fe, Mendoza, and manual books of "arbitrios of Santa Fe" (Archivo General de la Nación)

The South African mineral resource royalty system, initiated in 2010, employs a hybrid ad valorem approach tied to profitability ratios. This rate is then applied to the total revenue from mineral sales. In this article we explore how the profitability ratio in the mineral resource royalty formulae interacts with the gold tax formula as applied to South African gold mines, devising a strategy for cut-off grade optimization. The study focuses on nine narrow, tabular-reef (Witwatersrand) gold mines. The approach involves a mixed-integer cut-off grade optimizer utilizing Excel Solver, incorporating relevant royalty and income tax formulae. Different mineral resource royalty cost scenarios were examined. Ignoring these costs in the break-even analysis lowers the cut-off grade but slightly boosts profits compared to considering expected costs. The developed optimizer model, recognizing the profitability aspect of the mineral resource royalty and income tax formulae, yielded a 6% lower cut-off grade than the base case. This is significant for increasing mine life. While the profit differences are marginal (0.2% compared to the break-even base case), substantial improvements were noted: a 6% increase in stope tons above cut-off grade, and a 4% rise in total revenue. Enhanced resource utilization (3% extra gold kilograms) reduces necessary development and overall costs, allowing for a reduction in the cut-off grade and ultimately, more profit.

Resumen El multiplicador de impuestos en macroeconomía supone una relación negativa entre el volumen de ingresos tributarios de un país y su PIB. Sin embargo, también puede ser relevante para el crecimiento del PIB si el mismo volumen de carga tributaria se recauda en una estructura diferente. ¿Puede el gobierno fiscal estimular el crecimiento del PIB reestructurando los ingresos tributarios? El presente estudio analiza el vínculo entre la tasa de crecimiento del PIB y la estructura de los ingresos tributarios. Una base de datos contiene datos de 25 países de la UE que son economías abiertas en el mercado único europeo. El período comienza en 1996 y dura hasta 2018. Para la clasificación fiscal se utiliza la clasificación de Eurostat. Se aplican pruebas dinámicas de GMM para ecuaciones del PIB basadas en el enfoque de gasto y producción y se amplían con determinantes de categorías impositivas. Se concluye que la estructura impositiva basada en impuestos al consumidor sobre la producción y el impuesto a la renta puede apoyar el crecimiento económico, mientras que un mayor peso de la contribución social es un factor destructivo para la expansión de los ingresos. La recomendación de política es reponderar la estructura tributaria hacia impuestos indirectos desde impuestos directos si el crecimiento económico es una preferencia en el sistema tributario en una economía abierta orientada al comercio. Como novedad de la investigación, se encuentra la aplicación de la versión Arellano-Bond de la prueba Dynamic GMM, resultados comparables para los enfoques de Solow-Swan y Cobb-Douglas aumentados, la composición de la base de datos, la falsificación y verificación de afirmaciones de la literatura existente.

Abstract The tax multiplier in macroeconomics assumes a negative relationship between the volume of tax revenue in a country and its GDP However, it may also be relevant to GDP growth whether the same volume of tax burden is levied in a different structure. Can the fiscal government stimulate the GDP growth by restructuring the tax revenues? The following study analyses the linkage between GDP growth rate and the structure of tax revenues. A database contains data from 25 EU countries which are open economies in the European single market. The period starts in 1996 and lasts until 2018. The Eurostat classification is used for tax types. Dynamic GMM tests are applied for GDP equations based on expenditure and output approach and extended with taxation category determinants. The conclusions are that tax structure based on consumer taxes on production and income tax can support the economic growth, meanwhile higher weight of social contribution is a destructive factor for income expansion. The policy recommendation is to reweight the tax structure toward indirect taxes from direct taxes if economic growth is a preference in the tax system in a trade-oriented open economy. Novelty of the research: Application of Arellano-Bond version of Dynamic GMM test, comparable results for Solow-Swan and augmented Cobb-Douglas approaches, the composition of database, the falsification and verification of statements of the existing literature. JEL classification: C33; C36; E62; H11; H21.