ABSTRACT This study aims to analyze the impact of the tax regulatory framework in Ecuador and the Latin American region in relation to foreign exchange leakage and its impact on economic growth. A qualitative approach and a document review technique are used to examine the literature and current studies on progressive tax measures in Latin America. The results reveal that tax measures have contributed to increased tax collection and the financing of social programs, although challenges remain in terms of equity and administrative efficiency. The effectiveness of strategies such as exchange rate limitations in containing capital flight is highlighted. The analysis underlines the importance of a comprehensive approach, combining fiscal and macro prudential measures, to effectively address capital flight and promote economic stability in the region.

RESUMEN Este estudio tiene como objetivo analizar el impacto del marco normativo tributario en Ecuador y la región latinoamericana en relación con la fuga de divisas y su repercusión en el crecimiento económico. Se emplea un enfoque cualitativo y la técnica de revisión documental para examinar la literatura y estudios actuales sobre medidas fiscales progresivas en América Latina. Los resultados revelan que las medidas impositivas han contribuido al aumento de la recaudación fiscal y la financiación de programas sociales, aunque persisten desafíos en términos de equidad y eficiencia administrativa. Se destaca la eficacia de estrategias como las limitaciones cambiarias para contener la fuga de capitales. El análisis subraya la importancia de un enfoque integral, combinando medidas fiscales y macro prudenciales, para abordar eficazmente la fuga de capitales y promover la estabilidad económica en la región.

Abstract Companies that issue tax documents to defraud the tax authorities with the transfer of credits of Brazil’s state value-added tax (ICMS) without the movement of goods cause financial losses to the government and, therefore, to society as a whole. Several initiatives to combat tax fraud have successfully used data analysis and Machine Learning techniques. This work sought to investigate the use of these techniques in identifying a specific practice of tax fraud, practiced by shell companies, formed exclusively to issue non-due ICMS credits, the tax on operations related to the circulation of goods, and the provision of interstate, intercity, and communication services. Based on document analysis and consultation with auditors and specialists, typologies and variables relevant to identifying tax evasion events carried out by shell companies were identified. Around these variables, data from the Finance Department of the Federal District were collected and prepared. With this data, it was possible to explore the use of predictive models based on Machine Learning capable of pointing out potentially fraudulent behavior. The good results obtained by these models demonstrate their potential as part of systematic monitoring and fiscal audits by tax authorities. Brazils Brazil s valueadded value added (ICMS therefore whole nondue non due interstate intercity services specialists identified prepared behavior

Resumo Empresas que emitem documentos fiscais para fraudar o fisco com a transferência de crédito do ICMS sem a circulação de mercadorias causam prejuízo ao erário público e, por conseguinte, à sociedade. Diversas iniciativas de combate a fraudes fiscais têm utilizado, com sucesso, técnicas de análise de dados e aprendizagem de máquina. Este trabalho buscou investigar o uso dessas técnicas na identificação de uma prática específica de fraude fiscal realizada por empresas popularmente conhecidas como “empresas noteiras”, que formadas exclusivamente para emitir créditos não devidos de ICMS, imposto sobre operações relativas à circulação de mercadorias e sobre prestações de serviços de transporte interestadual, intermunicipal e de comunicação. Com base na análise documental e em consulta com auditores e especialistas, foram identificadas tipologias e variáveis relevantes na determinação de eventos de sonegação fiscal realizados pelas empresas noteiras. Em torno dessas variáveis, procedeu-se à coleta e à preparação de dados provenientes da Secretaria de Fazenda do Distrito Federal. Com esses dados, foi possível explorar o uso de modelos preditivos baseados em aprendizagem de máquina capazes de apontar comportamentos potencialmente fraudulentos. Os bons resultados obtidos por esses modelos demonstram seu potencial como parte de uma sistemática de monitoramento e auditorias fiscais realizadas pelos órgãos fazendários. conseguinte sociedade utilizado sucesso noteiras, noteiras , noteiras” interestadual comunicação especialistas procedeuse procedeu se Federal fraudulentos fazendários

Resumen Las empresas que emiten documentos tributarios para defraudar al fisco con la transferencia de crédito del ICMS (impuesto a las operaciones relacionadas con la circulación. de bienes y de prestación de servicios interestatales, interurbanos y de comunicaciones) sin movimiento de mercancías causan daños al erario público y, por ende, a la sociedad en su conjunto. Varias iniciativas para combatir el fraude fiscal han utilizado con éxito técnicas de análisis de datos y aprendizaje automático. Este trabajo buscó investigar el uso de estas técnicas en la identificación de una práctica específica de fraude fiscal, practicada por empresas conocidas popularmente como ‘empresas factureras’, constituidas exclusivamente para emitir créditos no vencidos del ICMS. A partir del análisis documental y la consulta a auditores y especialistas, se identificaron tipologías y variables relevantes para la identificación de eventos de evasión fiscal realizados por empresas factureras. En torno a estas variables se recolectaron y prepararon datos desde la Secretaría de Hacienda del Distrito Federal. Con estos datos fue posible explorar el uso de modelos predictivos basados en machine learning capaces de señalar comportamientos potencialmente fraudulentos. Los buenos resultados obtenidos por estos modelos demuestran su potencial como parte de un seguimiento sistemático y auditorías fiscales por parte de las autoridades tributarias. impuesto circulación interestatales comunicaciones ende conjunto automático factureras, factureras , factureras’ especialistas Federal fraudulentos tributarias

Abstract. - One of the biggest problems facing the population worldwide is global warming, mainly derived from the anthropogenic footprint. The excessive increase in actions that impact the environment such as public transportation, the use of fossil fuels, industry, etc., have unbalanced ecosystems. The measures and actions to mitigate the environmental impact have not been enough, this has disturbed the United Nations Organization (UN), which has taken a series of international measures such as the proposal of 17 objectives that help to safeguard different large social. Among the goals for 2030 is what is relevant to "clean energy". To align with these strategies, Mexico must take concrete and efficient actions; these actions must be established through the strict elaboration of public policies, which manage to integrate different scientific and technological areas, with timely participation of the different actors involved. The proposal of this document is the integration of public policies together with fiscal and energy policies that contribute to common objectives, through different actions such as energy efficiencies and increasing the participation of renewable energies in the country's energy matrix. Mexico has currently stopped some strategies planned in previous government periods, which have been stopping an energy transition that manages to establish an optimal use of infrastructure and develop a plan that allows the diversification of the energy matrix with the incorporation of renewable energy sources to reduce the use of fossil fuels, which have a share of more than 70% causing various damages to the environment and health. The execution of the proposed strategy required the integration and commitment of the different actors involved, due to the complex nature of the public policy formulation process, the authors propose working with a quality regulatory framework and monitoring the different governmental changes in the country.

Resumen. - Una de las mayores problemáticas que enfrenta la población a nivel mundial es el calentamiento global, derivado principalmente de la huella antropogénica. El aumento desmedido de las acciones que impactan al medio ambiente como el transporte público, el uso de combustibles fósiles, la industria, etc., han desequilibrado los ecosistemas. Las medidas y acciones para mitigar el impacto ambiental no han sido suficientes, esto ha inquietado a la Organización de las Naciones Unidas (ONU), que ha tomado una serie de medidas de carácter internacional como la propuesta de 17 objetivos que ayuden a salvaguardad diferentes ámbitos sociales. Entre las metas para el 2030, esta lo pertinente a “energía no contaminante”. México para alinearse a estas estrategias debe tomar acciones concretas y eficientes, estas acciones deben establecerse por medio de la elaboración de políticas públicas estrictas, que logren integrar diferentes áreas científicas y tecnológicas, con una participación oportuna de los diferentes actores involucrados. La propuesta de este documento es la integración de las políticas públicas en conjunto con políticas fiscales y energéticas que coadyuven entre ellas hacia objetivos en común, mediante diferentes acciones como eficiencia energética y aumento de la participación de las energías renovables en la matriz energética del país. México actualmente ha detenido algunas estrategias planeadas en periodos gubernamentales anteriores, que han venido deteniendo una transición energética que logre establecer un óptimo uso de infraestructura, y desarrollar una planeación que permita la diversificación de la matriz energética con la incorporación de fuentes renovables de energía para reducir el uso de combustibles fósiles, que tienen una participación de más del 70%, provocando diversos daños al medio ambiente y a la salud. La ejecución de la estrategia propuesta requeriría la integración y compromiso de los diferentes actores involucrados, por la naturaleza compleja del proceso de formulación de las políticas públicas, los autores proponen trabajar con un marco regulatorio de calidad y con seguimiento entre los diferentes cambios gubernamentales en el país.

Abstract This document explains the origin of the controlling beneficiary in Mexican tax legislation, the scope of effective control and the consequences of the exchange of this information internationally in the face of tax crime. The objective of this article is to define the controlling beneficiary in Mexico, address its origin at the international level and whether its incorporation into our current tax legislation is constitutional. The hypothesis is if the law that regulate the public registry of the controlling beneficiary and if the sanction established in the Federal Tax Code is unconstitutional. The methodology applied is the qualitative case study method, since it is intended to analyze through comparative law the introduction of the figure of controlling beneficiary, identifying the norms that originate it and its consequences, to confirm or reject the hypothesis about whether said figure it is constitutional or not, according to Mexican and international law.

Resumen El presente documento explica el origen del beneficiario controlador en la legislación fiscal mexicana, los alcances del control efectivo y las consecuencias del intercambio de esta información a nivel internacional frente al delito fiscal. El objetivo de este artículo es definir el beneficiario controlador en México, abordar su origen en el plano internacional y si su incorporación en nuestra legislación fiscal vigente es constitucional. La hipótesis es que dicha norma, por la cual se establece el registro público del beneficiario controlador y sus medios sancionatorios establecidos en el Código Fiscal de la Federación, es inconstitucional. La metodología aplicada es el método de estudio de casos cualitativos, ya que se pretende analizar a través del derecho comparado la introducción de la figura de beneficiario controlador identificando las normas que lo originan y sus consecuencias, para confirmar o rechazar la hipótesis sobre si dicha figura es constitucional o no, de acuerdo con el derecho mexicano e internacional.

Resumen América Latina exhibe una considerable desactualización de los valores fiscales de sus inmuebles, lo que impacta negativamente en la distribución de las cargas tributarias, el conocimiento de su riqueza patrimonial y la gestión territorial, en general. Hasta 2018, Córdoba contaba con valores fiscales de más de 30 años de desactualización respecto del mercado, incluso inferior a 5%. El objetivo de este documento es analizar esas diferencias y su comportamiento espacial en la provincia. Metodológicamente, se realizó un análisis de ratios, que permite evaluar el impacto territorial y consecuentemente tributario que implicaría aproximar valuaciones fiscales a niveles de mercado.

Abstract The outdated tax values found in Latin America properties negatively impact on the fiscal burden distribution, the patrimonial wealth accounting and the territorial applied policies, in general. Until 2018, Córdoba fiscal values lean on appraisals dated from over 30 years ago representing, in many cases, less than 5% of their current market prices. This document aims to analyze those differences and its spatial structure in Cordoba province. Regarding the methodology, a ratio analysis was implemented to evaluate the territorial impact and, therefore, the fiscal one, as a result from applying a massive valuation to level up those from the market.

ABSTRACT Introduction: Today's Cuban society carries out a process to update its financial economic system. The guidelines of the economic and social policies of the Party and the Revolution, still under implementation, ought to facilitate the use of modern techniques of financial economic management that contribute to increasing, gradually but steadily, both the efficiency and efficacy of the Cuban institutions. The objective of this research is defining the functioning of each component of the national financial economic system, on the basis of determining the financial relations from the perspective of the entrepreneurial system and other forms of economic management present in the Cuban economy. Methods: Several methods were used, that is, reviewing and contrasting bibliographical sources, observation, questionnaires, exchange with specialists, experts’ views, case studies, document analysis, as well as statistical and econometric techniques. Results: The results consider the adequate functioning of each component of the national financial economic system. For that, it was defined how financial relations should be systematized from different perspectives: the entrepreneurial, bank, and insurance systems; the cooperative, self-employment, and mixed sectors; the budgeted units, and the tax administration system. The scientific and practical novelty of the research lies in the fact that financial decisions become essential for the survival and success of the Cuban institutions. As some conclusions was contributions to scientific knowledge are made as regards financial topics that reveal difficulties in the establishment of financial relations among different economic actors. A model of financial management is proposed. It is in tune with the updating of the Cuban economic model.

RESUMEN Introducción: La sociedad cubana actual se encuentra inmersa en un proceso de actualización de su sistema económico-financiero. Los lineamientos de la política económica y social del partido y la Revolución, aún en proceso de implementación, están llamados a propiciar la utilización de técnicas modernas de gestión económica financiera que contribuyan a elevar de manera gradual, pero sostenida, la eficiencia y eficacia de las instituciones cubanas. El objetivo de la presente investigación es definir el funcionamiento de cada uno de los componentes del sistema económico-financiero nacional, a partir de determinar las relaciones financieras desde la perspectiva del sistema empresarial y otras formas de gestión económica presentes en la economía cubana. Métodos: Los métodos de investigación utilizados se corresponden con la revisión y contrastación de fuentes bibliográficas, la observación, cuestionarios, intercambio con especialistas, criterios de expertos, estudio de casos, análisis de documentos, además del empleo de técnicas estadísticas y econométricas. Resultados: Los resultados alcanzados consideran el funcionamiento adecuado de cada uno de los componentes del sistema económico-financiero nacional, a partir de definir cómo deben sistematizarse las relaciones financieras desde la perspectiva del sistema empresarial, el bancario, asegurador, el sector cooperativo, cuentapropista, el mixto, las unidades presupuestadas y el sistema de la administración tributaria, lo cual permite reconocer la novedad científica y práctica, en la medida que las decisiones financieras se convierten en indispensables para la sobrevivencia y el éxito de las instituciones cubana. Como conclusiones se ofrecen aportes al conocimiento científico en temas financieros que permiten constatar dificultades en la consecución de las relaciones financieras entre los diferentes actores de la economía proponiendo un modelo de gestión financiera que se corresponde con la actualización del modelo económico cubano.

RESUMEN En este documento analizo la relación que existe entre el crecimiento económico, el comercio exterior y la capacidad tributaria. Sostengo que los impuestos no necesariamente distorsionan la eficiencia y que dependen de la actividad económica. Para documentar la hipótesis realizo cuatro modelos panel cointegrados para un grupo de 55 países y su subsecuente división de acuerdo con tres niveles de ingreso para el periodo de 1990-2018. Los resultados obtenidos muestran que el crecimiento económico es una condición sine qua non para determinar la capacidad recaudatoria pero no es suficiente en aquellos países con desigualdad económica. Por lo tanto, es necesario estimular el desarrollo económico y promover reformas fiscales progresivas.

ABSTRACT This document analyzes the relationship between economic growth, foreign trade and tax capacity. It is argued that taxes do not distort efficiency and that they depend on economic activity. In order to empirically support our hypothesis, four cointegrated panel models are carried out for a group of 55 countries and their subsequent division according to three income levels for the period 1990-2018. The results obtained show that economic growth is a sine qua non condition for determining tax capacity, but it is not enough in countries plagued with economic inequality. Therefore, it is necessary to stimulate economic development and promote progressive fiscal reforms.

Abstract Objective: To analyze the restrictions on beer consumption in accordance with the Canteens and Liquor Stores of Alcoholic Beverages, and Beer Regulation for the municipality. This is for Hermosillo in force since 1952, and to expose the confrontation among the municipal presidents -between 1952 and 1974- to on the consumption liberty that was promoted through the 1948 federal tax imposed on Beer Production and consumption. Methodology: Based on the findings in the Hermosillo Municipal Archive it came to light the complains about excessive beer consumption; in the Sonoran State of Congress Historical Archive (it was found) the legislation about consumption and beer sale points, where it was identified the decree about the Canteens and Liquor Stores Regulation in 1952, for the municipality of Hermosillo. Results: Firstly, did not have the expected effects for the municipal authorities due to 1951 Presidential Decree which recognized beer as a non-intoxicating drink; secondly, the tax federalization encouraged the increase in sale points, which led to clashes between the local authorities and the association brewers. Limitations: The limited access to document consultation in the Sonoran State of Congress archive. Conclusions: The 1952 regulation created to inhibit consumption is opposed to the 1948 Beer Production and Consumption Tax Federalization.

Resumen Objetivo: Analizar las restricciones al consumo de cerveza con base en el Reglamento de Cantinas y Expendios de Bebidas Alcohólicas y de Cerveza en el municipio de Hermosillo vigente a partir de 1952, y exponer la confrontación de los presidentes municipales -entre 1952 y 1974- a la libertad de consumo que promovía la federalización de los impuestos a la producción y consumo de cerveza de 1948. Metodología: A partir de los hallazgos en el Archivo Municipal de Hermosillo se identificaron las quejas del exceso de consumo de cerveza; en el Archivo Histórico del Congreso del Estado de Sonora se localizó la legislación sobre el consumo y puntos de venta de cerveza, y se identificó el decreto sobre el Reglamento de Expendios y Cantinas del Municipio de Hermosillo de 1952. Resultados: En primer término, el reglamento no tuvo los efectos esperados porque los presidentes municipales que trataron de ponerlo en práctica se enfrentaron con el Decreto Presidencial de febrero de 1951, que reconocía a la cerveza como una bebida no embriagante; en segundo, la federalización de los impuestos alentó la expansión de los puntos de venta, lo que provocó enfrentamientos entre las autoridades locales y la asociación de cerveceros. Limitaciones: El acceso limitado a la consulta de documentos en el archivo del Congreso del Estado de Sonora. Conclusiones: El reglamento de 1952 creado para inhibir el consumo se contrapone a la Federalización de los Impuestos a la Producción y Consumo de Cerveza de 1948.

Resumo Nesta pesquisa analisamos o uso do gasto fiscal como um instrumento de política de consolidação orçamentária. Portugal esteve sujeito ao programa de assistência financeira (PAEF) articulado com o FMI, a Comissão Européia e o Banco Central Europeu entre 2010 e 2014. O objetivo é analisar se a evolução dos gastos fiscais nos quatro anos seguintes, após o término desse programa de assistência (2015 e 2018) manteve o mesmo padrão que se verificou no período de assistência financeira externa. Procuramos saber se a política de redução dos gastos fiscais, implementada nos anos em que o programa esteve em vigor (2010-2014), teve continuidade nos quatro anos seguintes. Comparamos esta evolução com a evolução dos gastos orçamentários diretos, com base em dois eixos principais: os gastos econômicos e os gastos sociais. Conclui-se que, no período 2014-2018, o aumento da receita pública por efeito da diminuição da despesa fiscal, não evoluiu de forma consistente. Em 2014-2018, os gastos públicos diretos não seguiram o mesmo padrão que nos anos anteriores de 2011-2014, dada a equivalência funcional dos dois tipos de gastos. A despesa fiscal desceu nos anos de 2011 e 2012, e subiu nos anos de 2012 e 2013. A despesa geral do Estado diminui até 2012, depois aumentou nos anos seguintes, mas num grau muito menor do que a despesa fiscal. Os dados evidenciam que entre 2010 e 2012, se verificou um decréscimo tanto na despesa fiscal (20%) quanto na despesa direta (11,6%) do Estado, tendência que se inverteu em 2013 com o crescimento de ambas (45,4% e 8,4%, respetivamente). Já no período 2014 a 2016 se verifica o crescimento da despesa fiscal (3,3%) e a diminuição da despesa direta. Para observar a relação entre o nível de consolidação fiscal, realizada entre os anos de 2010 a 2018 e o comportamento das receitas e despesas fiscais, foi realizado o teste de Scheffé às médias das variáveis Receita e Despesa Total, e Receita e Despesa Fiscal. Este teste permite-nos concluir estatisticamente que tanto as médias da receita e despesa como as médias das percentagens não são todas iguais, como são, efetivamente, todas diferentes entre os grupos analisados. Tendo em visa esclarecer se as diferenças na receita e despesa e nas respetivas percentagens são estatisticamente significativas ou se, ao invés, são meramente eventuais verificamos ainda, previamente, a sua aplicabilidade por intermédio dos pressupostos de normalidade e homocedasticidade de cada um dos conjuntos de dados, recorrendo ao teste ANOVA. O observamos que quer para os montantes de receita e despesa, quer para as percentagens, o p-valor observado no teste ANOVA foi igual a 0,000 (isto é, inferior a 0,050), implicando a rejeição das hipóteses nulas e a aceitação das hipóteses alternativas, segundo as quais os valores médios dos montantes de receita e despesa, e os valores médios das percentagens não são todos iguais. Concluímos que houve consolidação orçamentária, mas esta deve ter-se ficado a dever a outros fatores, tais como a conjuntura económica, já que não se verifica uma relação direta entre a receita, a despesa fiscal e a consolidação orçamentária em nenhum dos períodos estudados.

Abstract In this research, we analyse the use of fiscal expenditure as an instrument of fiscal consolidation policy. Portugal was subject to the financial assistance programme (PAEF) articulated with the IMF, the European Commission and the European Central Bank between 2010 and 2014. The objective is to analyse the evolution of fiscal expenditure in the following four years, after the end of that term programme, that is, between 2015-2018. The outcome is to know if the policy of reducing fiscal expenditure implemented in the years in which the programme was in force (2010-2014), continued into the following four years. We compared this evolution with the evolution of direct expenditure, based on two main axes: economic expenditure and social expenditure. The data collection technique is used through document research, and the data obtained was from information provided by national, European statistical authorities and secondary sources of information. It is concluded that, in the 2014-2018 period, the increase in public revenue, due to the decrease in tax expenditure, did not evolve consistently. In 2014-2018, direct public expenditure did not follow the same pattern as in the previous years of 2011-2014, given the functional equivalence of the two types of expenditure. Finally, to observe the relationship between the level of fiscal consolidation, carried out between the years 2010 and 2018, and the behaviour of tax revenue and expenditure, the Scheffé test was performed on the averages of the variables Total Revenue and Expenditure, and Tax Revenue and Expenditure. This was applied in order to observe if the averages of the variables are significantly relevant for the level of fiscal consolidation or if there are other variables, equally important, that were not taken into account in the study, but that had a preponderant role (such as the economic context). We have to statistically conclude that both the revenue and expenditure averages and the percentage averages are not all equal, as they are, in fact, all different between the groups analysed. In order to clarify if the differences in revenue and expenditure and in the respective percentages are statistically significant or if, on the contrary, they are merely eventual, we previously verified their applicability through the assumptions of normality and homoscedasticity of each of the data sets, using the ANOVA test (Fisher, 1918). We observed that for both the amounts of revenue and expenditure, as well as the percentages, the p-value observed in the ANOVA test was equal to 0.000 (i.e. less than 0.050), implying the rejection of the null hypotheses and the acceptance of the alternative hypotheses, according to which the average values of the amounts of revenue and expenditure, and the average values of the percentages are not all equal. The general conclusion is that there was budget consolidation, but this must have been due to other factors, such as the economic environment, since there is no direct relationship between revenue, fiscal expenditure and budget consolidation in any of the periods studied.

ORIENTATION: The negative environmental effects of single-use plastic shopping bags have prompted national governments to implement interventions to curtail their use. Plastic bag tax is gaining prominence as a single-use plastic shopping bag governance tool in several jurisdictions. RESEARCH PURPOSE: The primary objective of this study is to assess the efficacy of plastic shopping bag tax as a governance tool in South Africa by drawing lessons from Ireland and Denmark success stories. MOTIVATION FOR THE STUDY: This study contributes to the evolving debate on managing plastic bag litter with the objective of proffering long-term plastic bag litter management strategies. RESEARCH DESIGN, APPROACH AND METHOD: A quantitative case study methodology was employed in this study. South Africa, Ireland and Denmark qualified as units of analysis. A case study was appropriate for this study as it allowed for an in-depth, context specific analysis of the implementation of plastic bag tax. Document analysis in form of government and environmental reports was used to collected data. Thematic content analysis, which employed an inductive approach was used to analyse data. MAIN FINDINGS: Stakeholder acceptance, importance of a baseline assessment, proper tax governance, the necessity of continuously monitoring and enforcing the tax emerged as critical success factors. PRACTICAL/MANAGERIAL IMPLICATIONS: Consumer education, regular reviews, extended producer responsibility tax and improved transparency in the use of tax revenue are recommended as best practices to promote effective plastic bag tax implementation. CONTRIBUTION/VALUE-ADD: Effectiveness of the plastic bag tax should be assessed based on changes on volumes of plastic bag consumed, environmental quality and acceptance of the tax by key stakeholders such as manufacturers, retailers and consumers. Promotion of a circular economy in which discarded plastic bags can be reused for energy generation is recommended as a sustainable option.

Resumen Los tributos representan los mayores ingresos corrientes del Estado, además, conforman la herramienta adecuada para suplir los fallos del mercado y redistribuir la riqueza entre la sociedad. En Colombia, la última década se ha caracterizado por fortalecer su recaudo mediante sucesivas reformas tributarias sin un cambio estructural de base y, dado el ingreso del país a la Organización para la Cooperación y el Desarrollo Económicos (OECD), este documento hace un análisis comparativo con otros países miembros en diferentes indicadores económicos y sociales. Para resaltar este análisis, se enumeran las reformas tributarias en Colombia desde la creación del Estatuto Tributario, se describe el fallo de la primera reforma tributaria en llamarse estructural, se estudia la estructura económica nacional y el papel de las finanzas públicas y su correspondiente política fiscal. Los resultados arrojan que la tributación depende del modelo económico dominante, por lo que se infiere que una reforma tributaria por sí misma no podría ser estructural.

Abstract Taxes represent the highest current income of the State; moreover, they are an adequate tool to replace market failures and redistribute wealth among society. In Colombia, the last decade has been characterized by the strengthening of tax collection through successive tax reforms without a structural change of base and, given the country’s entry into the Organisation for Economic Co-operation and Development (OECD), this document makes a comparative analysis with other member countries on different economic and social indicators. To highlight this analysis, the tax reforms in Colombia since the creation of the Tax Statute are listed, the failure of the first tax reform to be called structural is described, and the national economic structure and the role of public finances and their corresponding fiscal policy are studied. The results show that taxation depends on the dominant economic model, so it is inferred that tax reform by itself could not be structural.

According to Wright (2007:715), this book has three titles. In Hebrew it is known as the Wisdom of Joshua Ben Sira. In the Vulgate it is entitled Ecclesiasticus (the Book of the Church) and in the Jewish Hellenistic writings Sira. Ben Sira (BS) has 51 chapters and as far as contents and form are concerned, it falls into the category of Ancient Near Eastern wisdom literature. Skehan and Di Lella (1987:4) see it as a handbook for moral conduct that a Jew living in the second century BCE had to study. The grandfather of Ben Sira compiled a wisdom tractate in Hebrew in Palestine, apparently before the revolution associated with Antiochus Epiphanes (Cook 2020). Among other things, this Seleucid tried to change Jerusalem into a Greek polis (city) (Tcherikover 1959). Jewish customs were rejected and replaced with Hellenistic cultural practices. Ben Sira does not refer to these developments, an indication that this wisdom writing was done before the Antiochean revolt. A Greek gymnasium started to operate in the Jewish community, which led to great unhappiness in conservative Jewish circles (liberal Jews visited the gymnasium naked!). This version of BS is fragmentary and at times disjointed, which created enormous difficulties for the translators. Fortunately, various Hebrew fragments were discovered later. Passages of chapters 39-44 were discovered at Masada that date from the first century BCE. Ms 2Q18 contains some lines and 11QPsª preserves parts of chapter 51. Six fragments from the Cairo Geniza are also available. It is significant that the Hebrew texts, which contain about two thirds of the book, are not included in the Hebrew canon. These texts are nevertheless important for understanding the Greek texts. This involves text-critical research, an enormous task. The Greek text was created by the grandson of Sirach, who translated his grandfather's document from the Hebrew in Alexandria between 132 and 117 BCE, during the reign of Ptolemy VII Euergetes II. He wrote in the prologue that he had arrived in Egypt in the 38th year of the reign of King Euergetes and that he spent many sleepless nights on the translation. The circumstances differed greatly from those in Palestine. It was now a Hellenistic world, but the significance of this should not be overestimated. Martin Hengel reminds us that all forms of Judaism from the second century BCE should be deemed as Hellenistic Judaism. Skehan and Di Lella (1984) are of the opinion that the Ptolemies adopted the Persian administrative system according to which the High Priest was not just the spiritual leader of the nation, but also a sort of secular prince who had to collect tax for the Ptolemean empire. The BS consists of numerous later additions/proverbs, typified as GKII (GreekII). GKI refers to the oldest Greek text and is found in the uncial manuscrips A, B, C and S, as well as in their cursive manuscripts. The text publication by Ziegler (Septuaginta Graecum Auctoritate Academiae Litteratum Goetingensis editum XII Sapientia Jesu Filii Sirach, 1965) is used as basis for the translation and interpretation. The Deuterocanonical (DC) literature - also known as the Apocrypha - is seen as part of the Septuagint, which is the second problem that confronts the modern translator. The Septuagint is built up of the Old Greek (OG) text, which is the technical term for those texts that were translated from the original Hebrew and Aramaic texts, as well as the so-called de novo compositions, like the Wisdom of Ben Sira, or the Wisdom of Solomon. Concerning Ben Sira there is much uncertainty, since it was translated from a Semitic Vorlage.

Volgens Wright (2007:715) het hierdie boek drie titels. In die Hebreeus staan dit bekend as die Wysheid van Joshua ben Sira. In die Vulgaat word dit Ekklesiastikus (die kerk se boek) en in die Joods-Hellenistiese geskrifte Sirag genoem. Ben Sirag (BS) beslaan 51 hoofstukke en wat inhoud en vorm betref, ressorteer dit onder die Ou Nabye Oosterse wysheidsliteratuur. Skehan en Di Lella (1987:4) sien dit as 'n soort handboek vir morele optrede wat 'n Jood in die tweede eeu VHJ moes nastreef. Ben Sirag se oupa, Sirag, het in Palestina 'n wysheidsgeskrif in Hebreeus die lig laat sien, skynbaar voor die revolusie wat met Antiogus Epifanes in Palestina geassosieer word (Cook 2020). Dié Seleukied het onder andere probeer om Jerusalem in 'n Griekse polis (stad) te verander (Tcherikover 1959). Joodse gebruike is verwerp en Hellenistiese kulturele waardes in die plek daarvan ingevoer. BS verwys geensins na hierdie gebeure nie, wat 'n aanduiding is dat die wysheidsgeskrif voor die Antiogeense revolusie tot stand gekom het. Die Griekse gimnasium het 'n rol begin speel in die Joodse gemeenskap, tot groot ontsteltenis van die konserwatiewe Jode (liberale Jode het onder andere die gimnasium naak besoek!). Hierdie Hebreeuse weergawes van BS is fragmentaries en plek-plek disjunk. Dit gee aanleiding tot uitsonderlike probleme vir die vertalers. Gelukkig is verskeie Hebreeuse fragmente later ontdek. Gedeeltes van hoofstukke 39-44 is by Masada gevind wat uit die eerste eeu VHJ dateer. Ms. 2Q18 bevat etlike reëls en 11QPsª bewaar dele van hoofstuk 51. Uit die Kairo-Geniza is daar ses fragmente beskikbaar. Opvallend is dat die Hebreeuse tekste, wat ongeveer twee derdes van die boek beslaan, nie by die Hebreeuse kanon ingesluit is nie. Hierdie tekste is nietemin baie belangrik vir die verstaan van die Griekse teks. Hier word dus behoorlike tekskritiese navorsing vereis, 'n probleem van enorme omvang. Die Griekse teks is deur die kleinseun van Sirag geskep toe hy tussen 132 en 117 VHJ, gedurende die heerskappy van Ptolemeus VII Euergetes II in Alexandrië sy oupa se geskrif uit die Hebreeus vertaal het. Hyself skryf in die proloog dat hy in die 38ste jaar van die heerskappy van koning Euergetes in Egipte aangekom het en dat hy baie slaaplose ure aan die vertaling spandeer het. Die omstandighede het grootliks van dié in Palestina verskil. Dit was 'n Hellenistiese wêreld, wat egter nie oorbeklemtoon moet word nie. Martin Hengel het daarop gewys dat alle vorme van die Judaïsme vanaf die tweede eeu VHJ as Hellenistiese Judaïsme beskou moet word. Skehan en Di Lella (1984) oordeel dat die Ptolemeërs die Persiese administratiewe sisteem oorgeneem het waarvolgens die Joodse hoëpriester nie net die geestelike leier van die volk was nie, maar ook 'n soort van sekulêre prins wat belasting moes insamel vir die Ptolemeïese ryk. Die vertaling bestaan uit verskeie latere byvoegings/spreuke, getipeer as GKII (Grieks II). GKI verwys na die oudste Griekse teks en word hoofsaaklik gevind in die unsiale manuskripte A, B, C en S, asook hul kursiewe manuskripte. Die tekspublikasie van Ziegler (Septuaginta Graecum Auctoritate Academiae Litteratum Goetingensis editum XII Sapientia Jesu Filii Sirach, 1965) word gebruik as basis vir die vertaling en interpretasie. Die deuterokanonieke literatuur - ook bekend as die apokriewe geskrifte - word as deel van die Septuagint beskou, wat tegelykertyd die tweede probleem is waarmee die moderne vertaler gekonfronteer word. Die Septuagint bestaan uit die Oudgriekse teks (OG), daardie tekste wat uit die oorspronklike Hebreeus en Aramees vertaal is, sowel as die sogenaamde de novo-komposisies, soos die Wysheid van Jesus ben Sira, of, nog beter, die Wysheid van Salomo. Oor Ben Sira heers daar onsekerheid, aangesien dit uit 'n Semitiese grondteks vertaal is.

Resumen: Los grupos de interés son actores clave en las decisiones de política pública. Este artículo analiza el proceso decisorio de la propuesta de impuesto al consumo de bebidas azucaradas en Colombia y el papel de grupos de interés en ese proceso. Con este objetivo, el presente estudio usa el análisis stakeholder, para el cual se recolectó información sobre el proceso decisorio y el papel de los grupos de interés a partir de revisión documental y entrevistas estructuradas; además, se determinó el grado de relaciones, incidencia y poder de los grupos de interés entrevistados. Los hallazgos muestran la influencia y el poder de la industria de bebidas para bloquear procesos de agenda pública que van en contra de sus intereses; para lo cual usan diferentes instrumentos, como la capacidad organizativa y de persuasión, su poder económico, entre otros. En conclusión, la toma de decisiones se da en función de la movilización de los distintos intereses sectoriales. Este caso refleja la necesidad del fortalecimiento del sistema democrático, con mayor incidencia de la sociedad civil. Clasificación JEL: D78, H3, I18.

Abstract: Stakeholders are key actors in public policy decisions. This article analyzes the decisionmaking process of the proposed consumption tax on sweetened beverages in Colombia and the role of stakeholders in that process. To this purpose, this study uses stakeholder analysis, for which information on the decision-making process and the role of stakeholders was collected from document review and structured interviews; in addition, the level of relationships, incidence, and power of the interviewed stakeholders was determined. The findings show the influence and power of the beverage industry to block public agenda processes that go against their interests; for which they use different instruments, such as organizational and persuasive capacity, their economic power, among others. In conclusion, decision making is a function of the mobilization of different sectoral interests. This case reflects the need to strengthen the democratic system, with greater influence from civil society. Clasificación JEL: D78, H3, I18.

Resumé: Les groupes d’intérêt sont des acteurs clés dans les décisions concernant les politiques publiques. Cet article analyse le processus décisionnel du projet de loi qui prévoit une taxe à la consommation sur les boissons sucrées en Colombie, ainsi que le rôle joué par les groupes d’intérêt. Cette étude utilise une analyse des parties prenantes, dont les informations sur le processus décisionnel et le rôle des groupes d’intérêt ont été collectées d’après une revue documentaire et d’entretiens structurés. De plus, le degré de relations, l’incidence et le pouvoir des groupes d’intérêt interrogés ont été ainsi déterminés. Les résultats montrent l’influence et le pouvoir de l’industrie des boissons pour bloquer les processus d’agenda public qui vont à l’encontre de l’intérêt général. Cette industrie utilise différents instruments tels que la capacité organisationnelle, la persuasion et le pouvoir économique parmi d’autres. En conclusion, la prise de décision se fait sur la base de la mobilisation des différents intérêts sectoriels. Ce cas d’étude reflète le besoin de renforcer le système démocratique, avec une plus grande participation de la société civile. Clasificación JEL: D78, H3, I18.

Resumo Em 5 de novembro de 1808, dom João de Bragança promulgou um alvará sobre o exercício dos boticários e o preço das drogas e ordenou a criação de um regulamento para taxar o custo dos medicamentos comercializados no Brasil. Publicado pela primeira vez em 1809, o Regimento dos preços dos medicamentos... ganhou novas edições nos anos subsequentes e tornou-se um indispensável instrumento de trabalho para os envolvidos com a feitura e o comércio dos remédios. Este texto situa historicamente e destaca esse documento brevemente explorado pelos pesquisadores da história da farmácia brasileira, visto ter sido uma das primeiras iniciativas do governo luso-brasileiro condizentes com a atividade farmacêutica no Brasil no século XIX.

Abstract On November 5th, 1808, D. João de Bragança issued a license about the practice of druggists and the price of drugs and ordered the creation of a regulation to tax the cost of medicines marketed in Brazil. First published on 1809, the Regimento dos preços dos medicamentos... gained new editions in the following years and became an indispensable working tool for those involved in the making and trading of drugs at this time. This paper situates historically and sheds light on a document briefly explored by the researchers of the history of the Brazilian pharmacy, taking into account that it was one of the first initiatives of the Luso-Brazilian government in line with the pharmaceutical activity in Brazil in the nineteenth century.

Resumo Este artigo objetivou compreender a disputa pelo fundo público no âmbito do financiamento e gasto com esporte nos Governos Lula e Dilma. A pesquisa, de caráter qualitativo, se apoiou em levantamento documental sobre as fontes de financiamento e o direcionamento do gasto com esporte de 2004 a 2015. Tais informações foram coletadas no Portal Transparência no Esporte, no SIGA Brasil e nos Demonstrativos dos Gastos Tributários de Bases Efetivas da Receita Federal do Brasil. Os dados apontam que o financiamento e o gasto com esporte nos Governos Lula e Dilma envolveram diferentes interesses econômicos, sociais e políticos que, por seu turno, se atrelaram às diferentes fontes de financiamento - orçamento, extraorçamento e gastos tributários - e influíram no direcionamento do gasto - Esporte de Alto Rendimento; Esporte, Educação, Lazer e Inclusão Social; Infraestrutura; Megaeventos Esportivos; e Gestão.

Abstract This article aimed to understand the dispute for public funds in sports financing and spending during the Lula da Silva and Rousseff administrations. The qualitative research was supported by document survey on funding sources and the type of spending on sports from 2004 to 2015. The information was collected online from Transparência no Esporte, SIGA Brasil, and the Brazilian Revenue Service’s Demonstrativos dos Gastos Tributários de Bases Efetivas. The data indicate that funding and spending on sports in the Lula da Silva and Rousseff administrations involved different economic, social and political interests, which in turn were linked to different sources of funding - budget, extra-budget and tax expenditures - and influenced the type of spending - High Performance Sports; Sports, Education, Leisure and Social Inclusion; Infrastructure; Mega Sporting Events; and Management.

Resumen Este artículo tuvo como objetivo comprender la disputa por el fondo público en el ámbito de la financiación y el gasto con deportes en los Gobiernos de Lula y Dilma. La investigación, cualitativa, fue respaldada por un estudio documental sobre las fuentes de financiación y la destinación del gasto con deportes de 2004 a 2015. Estas informaciones fueron recolectadas en el Portal Transparencia en el Deporte, en el SIGA Brasil y en los Demostrativos de los Gastos Tributarios de Bases Efectivas de la Hacienda de Brasil. Los datos indican que la financiación y el gasto con deportes en los gobiernos de Lula y Dilma involucraron diferentes intereses económicos, sociales y políticos, que, a su vez, estaban vinculados a diferentes fuentes de financiación (presupuesto, presupuesto extra y gastos tributarios) e influyeron en la destinación del gasto -Deporte de Alto Rendimiento; Deporte, Educación, Ocio e Inclusión Social; Infraestructura; Mega Eventos Deportivos y Gestión.