ABSTRACT This research aimed to suggest practical strategies for Mexico's economic development through the trend of nearshoring. It involved identifying, analyzing, and organizing the causes of the conflict between China and the USA over international trade and exploring the opportunities that nearshoring to Mexico can offer. Qualitative research methods were applied, and documentary research techniques were used based on two study objects: a) the Sino-American dispute over international trade and b) nearshoring to Mexico. Nearshoring to Mexico is driven by various factors, including tariff benefits from Free Trade Agreements, low labor costs in manufacturing companies, and a stable exchange rate. Therefore, Mexico needs to encourage the development of industrial parks, implement an effective Public Security Policy, offer tax incentives to attract Foreign Direct Investment and improve port, road, and air infrastructure to take full advantage of this trend.

RESUMEN Esta investigación tuvo como objetivo sugerir estrategias prácticas para el desarrollo económico de México a través de la tendencia del nearshoring. Implicó identificar, analizar y organizar las causas del conflicto entre China y Estados Unidos sobre el comercio internacional y explorar las oportunidades que puede ofrecer el nearshoring a México. Se aplicaron métodos de investigación cualitativos y se utilizaron técnicas de investigación documental basadas en dos objetos de estudio: a) la disputa chino-estadounidense sobre el comercio internacional y b) el nearshoring a México. El nearshoring a México está impulsado por varios factores, incluidos los beneficios arancelarios de los Tratados de Libre Comercio, los bajos costos laborales en las empresas manufactureras y un tipo de cambio estable. Por lo tanto, México necesita fomentar el desarrollo de parques industriales, implementar una Política de Seguridad Pública efectiva, ofrecer incentivos fiscales para atraer Inversión Extranjera Directa y mejorar la infraestructura portuaria, vial y aérea para aprovechar al máximo esta tendencia.

Abstract Agribusiness, a cornerstone of Brazil’s economic sectors, wields considerable political clout through entities like the Frente Parlamentar da Agropecuária (Parliamentary Agricultural Front; FPA), a potent force in the country’s Congress and appears to be the main driver of the anti-environmental lobby. The FPA sought to influence labour, land and tax legislation and was an important ally of Jair Bolsonaro’s administration, aligning closely with the former president’s agenda of environmental deregulation, which mirrored the economic priorities of agribusiness interests. However, the imperative to maintain a favourable public perception of the agricultural sector is evident in various communication strategies, including the deployment of paid advertisements on online platforms. In this sense, the objective of this research is to scrutinise the potential presence of greenwashing and/or disinformation within the 158 advertisements disseminated by the FPA on Facebook and Instagram throughout 2023. Using Meta’s Ad Library interface, we collected the advertisements and employed three complementary analytical approaches. These methodologies enabled us to identify and interpret the discursive tactics employed by the FPA to “enhance the image of agriculture”: automatic word counting and cooccurrence analysis, content analysis and discourse analysis. The advertisements analysed show that Brazilian agribusiness uses sustainability as a form of greenwashing and disinformation in its online communication efforts. The FPA’s digital advertising uses these discursive strategies to vilify social movements advocating for land reform and instigate fear regarding legal uncertainties surrounding property rights. Our findings indicate that these advertisements advocate for the preservation of the current socio-economic landscape in the Brazilian rural area while propagating denialism regarding the environmental impacts of agribusiness.

Resumo O agronegócio, um dos principais setores econômicos do Brasil, compõe uma das mais poderosas forças políticas no congresso do país, a Frente Parlamentar da Agropecuária (FPA), e aparece como o principal impulsionador do lobby anti-ambiental. A FPA busca incidir sobre a legislação trabalhista, fundiária e tributária e foi uma importante aliada do Governo de Jair Bolsonaro, uma vez que a agenda de desmonte ambiental do ex-presidente ia ao encontro dos interesses econômicos do agronegócio. No entanto, a necessidade de garantir uma imagem positiva do setor se reflete em diversas estratégias de comunicação, inclusive na veiculação de anúncios pagos nas plataformas online. Nesse sentido, a presente pesquisa pretende analisar a possível presença de greenwashing e/ou desinformação nos 158 anúncios publicados pela FPA no Facebook e Instagram durante o ano de 2023. Após coletarmos os anúncios na interface da Biblioteca de Anúncios da Meta, adotamos três abordagens complementares de análise que nos permitiram identificar e interpretar as estratégias discursivas empregadas pela FPA para “melhorar a imagem do agro”: contagem automática de palavras e análise de coocorrência entre elas, análise de conteúdo e análise de discurso. Nos anúncios analisados, a sustentabilidade é instrumentalizada pelo agronegócio brasileiro como greenwashing e desinformação em sua comunicação publicitária online. Essas estratégias discursivas são utilizadas na publicidade digital da FPA para criminalizar os movimentos sociais que lutam por uma reforma agrária e para disseminar pânico sobre inseguranças jurídicas relacionadas ao direito à propriedade. De uma forma geral, nossos resultados mostram que os anúncios defendem a necessidade de manutenção do status quo das relações socioeconômicas no campo brasileiro e promovem negacionismo em relação aos impactos ambientais do agronegócio.

RESUMEN En un entorno donde la falta de conocimiento tributario y la evasión fiscal son desafíos significativos, este estudio se propone analizar estrategias efectivas para mejorar la conciencia tributaria mediante la capacitación en educación fiscal. Se revisaron diversas investigaciones que resaltan la importancia de programas específicos de instrucción tributaria y alianzas con el sistema educativo desde edades tempranas. Los resultados indican que la implementación de programas de capacitación y la promoción de la transparencia en la gestión pública pueden fortalecer la comprensión de los contribuyentes sobre sus obligaciones fiscales, promoviendo así un mayor cumplimiento voluntario. Se concluye que una educación fiscal adecuada, combinada con incentivos fiscales y tecnologías educativas innovadoras, puede contribuir de manera significativa a la formación de una cultura tributaria sólida y al fortalecimiento de la confianza en el sistema tributario.

ABSTRACT In an environment where lack of tax knowledge and tax evasion are significant challenges, this study aims to analyze effective strategies to improve tax awareness through tax education training. Several research studies were reviewed that highlight the importance of specific tax education programs and alliances with the educational system from an early age. The results indicate that the implementation of training programs and the promotion of transparency in public management can strengthen taxpayers' understanding of their tax obligations, thus promoting greater voluntary compliance. It is concluded that adequate tax education, combined with tax incentives and innovative educational technologies, can contribute significantly to the formation of a solid tax culture and to the strengthening of trust in the tax system.

RESUMEN La promoción de la cultura tributaria mediante la educación y la tecnología es fundamental para fortalecer el cumplimiento fiscal en Ecuador. Este estudio cualitativo se propuso analizar estrategias educativas y tecnológicas que promuevan una mayor conciencia fiscal. Se utilizó un enfoque metodológico que incluyó revisión bibliográfica y análisis comparativo. Los resultados indican que los programas educativos deben ser accesibles y adaptados a diferentes públicos, desde estudiantes hasta funcionarios públicos. Se destacan iniciativas exitosas como concursos de redacción y programas multimedia. Las conclusiones resaltan la importancia de involucrar a la sociedad en general, así como a instituciones educativas y al Estado, en el desarrollo e implementación de estrategias educativas y tecnológicas efectivas. Estas estrategias pueden contribuir significativamente a mejorar la cultura tributaria y aumentar la recaudación fiscal, beneficiando así el desarrollo económico y social del país.

ABSTRACT The promotion of tax culture through education and technology is fundamental to strengthen tax compliance in Ecuador. This qualitative study set out to analyze educational and technological strategies that promote greater tax awareness. A methodological approach that included a literature review and comparative analysis was used. The results indicate that educational programs should be accessible and adapted to different audiences, from students to public officials. Successful initiatives such as writing contests and multimedia programs are highlighted. The conclusions highlight the importance of involving society in general, as well as educational institutions and the State, in the development and implementation of effective educational and technological strategies. These strategies can contribute significantly to improve the tax culture and increase tax collection, thus benefiting the economic and social development of the country.

ABSTRACT This study addresses the relevance of tax education in tax compliance, evaluating programs in Latin American countries. Public-private collaboration is highlighted as a fundamental element in the implementation of effective strategies. The methodology employed included a literature review, analysis of educational programs and consideration of successful experiences. The results show that education has a positive impact on tax awareness and the reduction of tax evasion. The synergy between tax authorities and the private sector, together with incentives such as the remission of fines, strengthens the willingness to comply. Successful strategies, such as the OECD's Tax Civic Education program, highlight the global importance of these efforts. It is concluded that tax education, from implementation in institutions to strategic collaborations, is essential to form conscious citizens, backed by collaborative strategies and tax benefits, originating as a pillar to ensure tax compliance and catalyze progress in developing nations.

RESUMEN Este estudio aborda la relevancia de la educación tributaria en el cumplimiento fiscal, evaluando programas en países de América Latina. Se destaca la colaboración público-privada como un elemento fundamental en la implementación de estrategias efectivas. La metodología empleada comprendió la revisión bibliográfica, el análisis de programas educativos y la consideración de experiencias exitosas. Los resultados evidencian que la educación genera un impacto positivo en la conciencia tributaria y en la reducción de la evasión fiscal. La sinergia entre autoridades tributarias y el sector privado, junto con incentivos como la condonación de multas, fortalece la voluntad de cumplir. Estrategias exitosas, como el programa de Educación Cívico-Tributaria de la Organización para la Cooperación y el Desarrollo Económico, resaltan la importancia global de estos esfuerzos. Se concluye que la educación tributaria, desde la implementación en instituciones hasta colaboraciones estratégicas, es esencial para formar ciudadanos conscientes, respaldada por estrategias colaborativas y beneficios fiscales, se origina como un pilar para garantizar el cumplimiento fiscal y catalizar el progreso en naciones en vías de desarrollo.

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 In the fight against tax evasion, the need to adapt tax education to changing socioeconomic dynamics through the integration of educational technologies and online platforms is highlighted. In this context, this study focuses on analyzing educational programs to prevent tax evasion, examining strategies implemented in several countries and considering best practices. The research, with a qualitative approach and descriptive scope, highlights that collaboration between academia, tax administration and society emerges as a comprehensive approach to address tax evasion. This includes projects of linkage for training, promotion of a responsible tax culture and citizen awareness. Despite the growing interest in these programs, it is essential to address the lack of research evaluating their effectiveness and the identification of specific areas in need of urgent attention.

RESUMEN En la lucha contra la evasión fiscal, se destaca la necesidad de adaptar la educación fiscal a las cambiantes dinámicas socioeconómicas mediante la integración de tecnologías educativas y plataformas en línea. En este contexto, el presente estudio se centra en analizar programas educativos para prevenir la evasión fiscal, examinando estrategias implementadas en varios países y considerando las mejores prácticas. La investigación, con enfoque cualitativo y alcance descriptivo, resalta que la colaboración entre la academia, la administración tributaria y la sociedad surge como un enfoque integral para abordar la evasión fiscal. Esto incluye proyectos de vinculación para la capacitación, la promoción de una cultura tributaria responsable y la concientización ciudadana. A pesar del creciente interés en estos programas, es esencial abordar la falta de investigaciones que evalúen su efectividad y la identificación de áreas específicas que necesitan atención urgente.

RESUMEN La educación fiscal, al orientar sus esfuerzos hacia la inculcación de valores y cualidades que fomenten la responsabilidad tributaria y desalienten las prácticas evasoras, se revela como un componente esencial para la transformación positiva de la percepción ciudadana hacia sus obligaciones tributarias. En este sentido, la presente investigación tiene como objetivo analizar el impacto de la educación fiscal en países latinoamericanos, centrándose en la recaudación tributaria, la disminución de la evasión y el nivel de cumplimiento de las obligaciones fiscales. Para lograrlo, se empleó un enfoque mixto. Los resultados obtenidos indican la necesidad de alejarse del enfoque tradicional centrado en sanciones, sugiriendo la adopción de un enfoque más educativo y participativo. Estrategias concretas, como la colaboración activa con instituciones educativas y la promoción de la cultura tributaria desde las etapas formativas tempranas, evidencian un compromiso palpable con la transformación cultural hacia una sociedad más consciente y responsable en materia fiscal.

ABSTRACT Tax education, by directing its efforts towards the inculcation of values and attitudes that promote fiscal responsibility and discourage evasion practices, is an essential component for the positive transformation of citizens' perception of their tax obligations. In this sense, the objective of this research is to analyze the impact of tax education in Latin American countries, focusing on tax collection, the reduction of tax evasion and the level of compliance with tax obligations. To achieve this, a mixed approach was used. The results obtained indicate the need to move away from the traditional approach focused on sanctions, suggesting the adoption of a more educational and participatory approach. Concrete strategies, such as active collaboration with educational institutions and the promotion of tax culture from the early formative stages, evidence a palpable commitment to cultural transformation towards a more tax conscious and responsible society.

PURPOSE: The study aims at establishing the level of interest in the green bond market by investors and specific factors that influence stakeholders' investment decisions in South Africa. DESIGN/METHODOLOGY/APPROACH: The primary data was collected through interviews leveraging survey questions from the Climate Bond Initiative survey and a thematic analysis conducted. Stakeholders involved in green bonds listed on the Johannesburg Stock Exchange were targeted. FINDINGS/RESULTS: Most respondents recognised green bonds as a critical enabler to support South Arica's energy transition and the clarity on South Africa's energy plan will catalyse investment. The study revealed a consensus for the application of strict definitions and standards for green bonds, whilst consideration should be given for leniency to increase issuances as the market matures. A barrier that was highlighted, was the slow development of a pipeline of large-scale projects. Majority of respondents indicated that beyond credit fundamentals; full or partial guarantees, subsidies and incentives will be most important in stimulating the development of the market. PRACTICAL IMPLICATIONS: There is strong potential to grow, as investors prefer green bonds with strong returns and green credentials. Incentives such as high tax rates for investments in fossil fuels, once-off incentives for new issuers such as anchor capital or subsidies to carry reporting cost can catalyse this growth. ORIGINALITY/VALUE: This study surfaces the underlying dynamics that contribute to the growth and development of the green bond market in South Africa that largely align with that of European and Asian markets. This presents an opportunity to explore strategies that could be translated to grow the bond market.

Abstract Challenges are observed worldwide in the cost of urban drainage through fees compromising the sustainability of its management. Strategies are needed for greater involvement of users of the drainage system, assuming their responsibility for the cost of this system and collaborating with the system on their properties through the containment and delay of the surface runoff of rainwater to the public network from sustainable technologies. Incentives for these users to implement technologies that minimize the outflow of their properties can be an essential strategy for implementing fees. Therefore, this work aimed to evaluate, through a systematic review (SR), the values and methods of drainage fees and incentives for urban environmental services provided by users of drainage systems. The SR was developed from a search on the Web of Science (WoS) and Scopus platforms, whose data were analyzed using the StArt system. Among the 199 articles studied and published between 2010 and 2021, it was possible to relate fees and incentives practiced. Concerning fee models, the ERU method (Equivalent Residential Unit) was predominant. Regarding the incentive models, the most used was tax reduction. management Therefore evaluate SR, , (SR) systems WoS (WoS platforms 19 201 2021 practiced models Equivalent Unit predominant reduction (SR 1 20 202 2

ABSTRACT The tax issue is essential in the practice of law, since taxes and tax obligations are key elements in any society, their knowledge and understanding allow future legal professionals to adequately advise on tax issues. In the present work, the teaching process on this subject by law students was evaluated. The results of the survey show that the students have a satisfactory level of basic knowledge in the tax system, which gives them the opportunity to deepen and specialize in the tax field. The specific difficulties that students face in this learning technique were identified, allowing the implementation of appropriate educational interventions and an inclusive and differentiated pedagogical approach. These educational strategies will provide students with the necessary tools to overcome the challenges of tax-related argumentative concept mapping, improving their understanding and argumentation skills in this field. Although the selected sample of students has limitations in terms of generalizability, it provides a relevant perspective on satisfaction and training in the legal profession.

RESUMEN El tema tributario es fundamental en el ejercicio del derecho, ya que los impuestos y las obligaciones fiscales son elementos clave en cualquier sociedad, su conocimiento y la comprensión permiten a los futuros profesionales del derecho asesorar adecuadamente en temas fiscales. En el presente trabajo se evaluó el proceso de enseñanza en este tema por parte de estudiantes de derecho. Los resultados de la encuesta muestran que los estudiantes tienen un nivel satisfactorio de conocimientos básicos en el sistema tributario, lo que les brinda la oportunidad de profundizar y especializarse en el campo tributario. Se identificaron las dificultades específicas que enfrentan los estudiantes en esta técnica de aprendizaje permite implementar intervenciones educativas adecuadas y un enfoque pedagógico inclusivo y diferenciado. Estas estrategias educativas brindarán a los estudiantes las herramientas necesarias para superar los desafíos en la elaboración de mapas conceptuales argumentativos relacionados con los impuestos, mejorando su comprensión y capacidad de argumentación en este campo. Aunque la muestra de estudiantes seleccionada tiene limitaciones en términos de generalización, proporciona una perspectiva relevante sobre la satisfacción y la formación en la profesión legal.

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 Gated communities are one of the clearest expressions of urban neoliberalism in Latin America. Based on interviews, documentary analysis, and secondary sources, we created a catalog containing the private neighborhoods in Uruguay and the developers of most of them. The development of gated communities sheds light on the role of international capital and international entrepreneurs and reveals the traction of tourism. State management progressively converges with developers’ strategies through exceptions and tax benefits, granted mostly by local governments, with environmental risks and waiving the collection of urban surplus value. The Uruguayan case, relatively late and slow, gives an account in statu nascendi of some mechanisms through which urban neoliberalism occurs in the region. America interviews analysis sources them tourism benefits governments value case slow region

Resumen Los barrios privados son una de las expresiones más definidas del neoliberalismo urbano en América Latina. Mediante entrevistas, análisis documental y fuentes secundarias se confecciona un catálogo de los barrios privados de Uruguay y de sus promotores para la mayoría de los casos. La promoción de barrios privados deja en claro el papel de capitales y empresarios internacionales y la tracción del turismo. La gestión estatal converge progresivamente con estrategias de los promotores a través de excepciones y beneficios fiscales, concedidas mayormente por gobiernos locales, con riesgos ambientales y renunciando a plusvalía urbana. El caso uruguayo, relativamente tardío y lento, da cuenta en status nascendi de algunos mecanismos mediante los cuales sucede el neoliberalismo urbano en la región. Latina entrevistas casos turismo fiscales locales urbana uruguayo lento región

RESUMEN Las empresas familiares tienen gran importancia social y económica en el mundo, ya que representan casi el 90 % de los negocios en diversas regiones, generan más de la mitad del empleo y producen más de dos terceras partes del Producto Interno Bruto en muchos países. Suelen basarse en su experiencia comercial y en el conocimiento de su clientela, pero deben contar con un plan de estrategias fiscales para asegurar su supervivencia, ya que se desarrollan en ambientes cada vez más competitivos e impredecibles. El objetivo de esta investigación fue mostrar la intención de uso de estrategias fiscales por las empresas de corte familiar en el municipio de El Mante, ubicado al sur de Tamaulipas, México, y su relación con el conocimiento empresarial, legal y directivo de sus propietarios. Se recogieron las respuestas obtenidas en entrevista directa con los propietarios o directores de negocios, utilizando un cuestionario con escalas de Likert validado y se aplicaron las pruebas estadísticas recomendadas. Se encontró suficiente dominio de los empresarios en los temas de administración del negocio familiar, normas y actores relacionados con el comercio, así como suficiente grado de acuerdo en la intención del uso de estrategias fiscales y planes de negocios, competencias que pueden acrecentarse laborando para la empresa familiar. El principal hallazgo es la evidencia de una débil correlación entre el conocimiento legal y directivo de los propietarios de empresas familiares con el uso de las estrategias fiscales, así como una muy débil correlación con el conocimiento empresarial. La intención de uso de estrategias fiscales requiere de tales conocimientos por parte de los empresarios, quienes toman decisiones considerando los intereses de la familia, estiman necesaria la planeación financiera y aprovechan la bondad de las estrategias fiscales.

ABSTRACT Family-owned businesses have paramount social and economic importance worldwide since they represent almost 90 % of businesses in various regions, generate more than half of the employment and produce more than two-thirds of the Gross Domestic Product in many countries. Decisions are based on their commercial experience and knowledge of their customer base. However, they must also employ a fiscal strategy to ensure their subsistence, since they face each more competitive and unpredictable environment. The objective of this research was to show the intention to use tax strategies by family businesses in the municipality of El Mante, located in Southern Tamaulipas, Mexico, and its relationship with the entrepreneurial, legal, and managerial knowledge of their owners. Responses were collected through a direct interview with the business owners or the CEO. Additionally, a questionnaire with validated Likert scales was used, and the recommended statistical tests were administered. Findings indicate that there is sufficient mastery of entrepreneurs in areas such as the management of the family business, regulations and actors related to trade, as well as a sufficient degree of agreement regarding the intention to use fiscal strategies and business plans, competencies that can be increased by working for the family business. The main finding is the evidence of a weak correlation between the legal and managerial knowledge of family business owners with the use of tax strategies, as well as a very weak correlation with entrepreneurial knowledge. The intention to use tax strategies requires such knowledge by business owners, who make decisions based on family’s interests, consider financial planning as necessary and take advantage of the benevolence of tax strategies.

Resumen La evasión de impuestos es uno de los fenómenos que más afectan el desarrollo económico y social de cualquier Estado, pero no siempre se manifiesta como un hecho ilícito o delito que contravenga de forma directa la ley tributaria, sino que se presenta a través de actos jurídicos o estrategias para eludir las cargas fiscales, aprovechando las ventajas y los vacíos de la propia norma. Este artículo contiene una investigación de tipo documental en la que se exponen dos de las principales herramientas en la legislación mexicana para contrarrestar esos actos de elusion fiscal. A través de un análisis comparativo de las llamadas cláusulas antiabuso contenidas en el Código Fiscal de la Federación, se demuestra la falta de efectividad de ambos procedimientos y por qué no cumplen su objetivo de cerrar el paso a la elusión y evasión fiscal en México.

Abstract Tax evasion is one of the phenomena that affects the most the economic and social development of any country, but it does not always presents itself as an illegal act or crime that directly contravenes the tax law, but rather occurs through legal acts or strategies to avoid tax burdens, profiting from the advantages and gaps of the law itself. This article contains a documentarytype investigation, where two of the main tools in Mexican legislation to counter these acts of tax avoidance are exposed. Through a comparative analysis of the so-called anti-abuse clauses contained in the Federal Tax Code, the lack of effectiveness of both procedures is demonstrated, explaining why they do not meet the objective of blocking tax avoidance and evasion in Mexico.