RESUMO O objetivo do presente estudo é estimar os efeitos da implantação do Programa de Fomento às Empresas Prestadoras de Serviço de Comunicação Multimídia (PSCM) no crescimento das pequenas empresas prestadoras de Serviço de Comunicação Multimídia (SCM) no Estado de Santa Catarina (SC), no período entre janeiro de 2016 e dezembro de 2021, sendo esse programa implementado em janeiro de 2019. Para a estimativa da possível relação causal existente, explorou-se o crescimento das empresas, em número de acessos mensais, com as técnicas de Diferenças em Diferenças (DiD), adotando como contrafactuais as pequenas empresas do setor estabelecidas do Rio Grande do Sul (RS). Ao realizar a conjectura dos escores de propensão e formação de conjuntos de dados, conforme o pareamento e o suporte comum, o estudo é reproduzido em amostras delimitadas pelo número de acessos das empresas, ou seja, busca-se compreender a variação do crescimento das empresas agrupadas em diferentes estratos de tamanho. A análise dos dados indica um possível impacto positivo no valor percentual de 35% no segundo quartil da amostra. De igual maneira, percebe-se uma correlação positiva no terceiro quartil, no valor percentual de 41%. Os resultados permitem sugerir que uma política voltada à progressão do regime de apuração tributária exerce efeito positivo no crescimento das empresas, ao mesmo tempo que procura prevenir o uso de suas táticas de elisão e evasão fiscal. O estudo busca colaborar, desse modo, na proposição de pesquisas que tratam da avaliação de políticas públicas tributárias. PSCM (PSCM SCM (SCM SC, SC , (SC) 201 2021 2019 existente explorouse explorou se mensais DiD, DiD (DiD) RS. RS . (RS) comum seja buscase tamanho 35 amostra maneira percebese percebe 41 41% fiscal colaborar modo tributárias (SC 20 202 (DiD (RS 3 4 2

This study estimates the effects of the Program for Companies Providing Multimedia Communication Services (PSCM), a public promotion program, on the growth of small companies Providing Multimedia Communication (SCM) services in the State of Santa Catarina (SC), between january 2016 and december 2021. The PSCM was implemented on january 2019. In order to estimate the possible causal relationship, the growth (in number of monthly accesses) of the companies is explored using Difference in Differences (DiD) techniques, adopting as a counterfactual the small companies established in the state of Rio Grande do Sul (RS) that also operates in the telecommunications sector. By estimating the propensity scores and forming data sets according to pairing and common support, the inquiry was reproduced in samples delimited by the number of accesses presented by the companies, seeking to understand the variation in the growth of the companies grouped into different size strata. The results indicates that there is a possible positive impact of 35% in the second quartile of the sample, as well as a positive correlation in the third quartile of 41%. The results allow us to suggest that a policy aimed at the tax regime progressiveness has a positive effect on the growth of companies, while it seeks to prevent the use of tax avoidance and evasion tactics by them. In this way, the study seeks to help in the research agenda of the evaluation of public tax policies. PSCM, , (PSCM) program SCM (SCM SC, SC (SC) 201 2021 2019 relationship DiD (DiD techniques RS (RS sector support strata 35 sample 41 41% them way policies (PSCM (SC 20 202 3 4 2

El estudio estima los efectos de la implementación del Programa de Promoción de Empresas Prestadoras de Servicios de Comunicación Multimedia (PSCM), un programa de promoción fiscal, sobre el crecimiento de las pequeñas empresas que proveen Servicios de Comunicación Multimedia (SCM) en el Estado de Santa Catarina (SC), del enero 2016 al diciembre 2021. El PSCM fue implementado en SC e1 enero 2019. Para estimar la posible relación causal, se explora el crecimiento (en número de accesos mensales) de las empresas utilizando técnicas de Diferencia en Diferencias (DiD), adoptando como contrafactual las pequeñas empresas del sector establecidas en Rio Grande do Sul (RS). Al conjeturar el puntaje de propensión y formar conjuntos de datos de acuerdo con el emparejamiento y el soporte común, el estudio se reproduce en muestras delimitadas por el número de accesos de las empresas, es decir, buscando comprender la variación en el crecimiento de las empresas agrupadas en diferentes estratos de tamaño. El análisis de los datos indica que existe un posible impacto positivo del 35% en el segundo cuartil de la muestra, así como una correlación positiva en el tercero cuartil del 41%. Los resultados permiten sugerir que una política orientada a la progresividad del régimen tributario tiene un efecto positivo en el crecimiento de las empresas, al tiempo que busca prevenir el uso de tácticas de elusión y evasión fiscal. El estudio busca colaborar en la propuesta de pesquisas que tratan de la evaluación de políticas públicas tributarias. PSCM, , (PSCM) fiscal SCM (SCM SC, (SC) 201 2021 e 2019 causal mensales DiD, DiD (DiD) RS. RS . (RS) común decir tamaño 35 muestra 41 41% tributarias (PSCM (SC 20 202 (DiD (RS 3 4 2

Resumen El objetivo del trabajo es exhibir la tendencia en la utilización de mujeres en la comisión de delitos económicos, con particular referencia al delito de evasión fiscal en la República Argentina. Para ello, metodológicamente, se recurre a la doctrina que ha analizado el problema, que aún es escasa, y principalmente a la jurisprudencia reciente de los Tribunales de dicho país. En los últimos años, los tribunales especializados en materia tributaria, penal tributaria y contenciosa tributaria destacan uno de los patrones socioculturales más perniciosos que existe, el uso de mujeres para delictivos en sentencias que se proponen ver los hechos con perspectiva de género. En general, estas maniobras se cometen con mujeres vulnerables y de bajos recursos, aunque también se advierte en mujeres sin esa condición, familiares -madres, esposas e hijas- de los autores materiales de los diferentes delitos. A modo de conclusión, en el trabajo se destaca que el fenómeno conocido como feminización de la pobreza lleva a mujeres a ser parte de maniobras delictivas que otros cometen en las que son utilizadas como accionistas o como presidentas de empresas creadas al único efecto de delinquir.

Resumo O objetivo do trabalho é exibir a tendência de utilização de mulheres na comissão de delitos econômicos, com referência particular ao delito de evasão fiscal na República Argentina. Para isso, metodologicamente, recorre-se à doutrina que analisou o problema, que ainda é escassa, e principalmente à jurisprudência recente dos Tribunais de dicho país. Com efeito, nos últimos anos os tribunais especializados em matéria tributária, tanto tributários penais como tributários de conteúdo, em sentenças que se propuseram uma visão dos hechos com perspectiva de gênero se destacam especialmente um dos patronos socioculturais mais perniciosos que existem que são o uso de mulheres com multas delitivas. Geralmente, se ele for levado a cabo com mulheres vulneráveis e de baixos recursos, mas também se aconselhará a mulheres sem suas condições, em geral familiares - mães, esposas e hijas - dos verdadeiros autores materiais dos diferentes delitos. Para concluir, no trabalho se destaca que o fenômeno conhecido como feminização da pobreza leva as mulheres a ser parte de maniobras delictivas que outras ocorrem nas que são utilizadas como acionistas ou como presidentes de empresas criadas como único efeito de delinquência.

Abstract The objective of this paper is to show the trend in the use of women in the commission of economic crimes, with particular reference to tax evasion in Argentina. To this end, methodologically, we resort to the doctrine that has analysed the problem, which is still scarce, and mainly to the recent jurisprudence of the Courts of that country. In fact, in recent years, the courts specialized in tax matters, both tax criminal and tax litigation, in judgments that have proposed a vision of the facts with a gender perspective, especially highlight one of the most pernicious socio-cultural patterns that exists, which is the use of women for criminal purposes. Generally, it is carried out with vulnerable and low-income women, although it is also observed in women without this condition, generally relatives - mothers, wives and daughters - of the real perpetrators of the different crimes.By way of conclusion, the paper highlights that the phenomenon known as the feminization of poverty leads women to be part of criminal maneuvers that other actors commit in which they are used as shareholders or as presidents of companies created for the sole purpose of committing crimes typical of economic crime.

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.

Levinas mainly deals with the notion of eschatology in the preface of Totalité et infini (1961). There it appears in the context of his agreement with an entire tradition of philosophers claiming that the very nature of being is one of violence and war, which becomes manifest in the pervasive waging of political battles and wars. He further contends that a conception of morality based on the "pure subjectivism of the I" is powerless to shield humankind against such violence. The alternative he offers to such an impotent morality is an ethics of alterity. Eschatology is Levinas's answer to how such an ethics of alterity would be capable of insulating humankind against calculative reason and the pressures of politics and war. To understand how eschatology succeeds in doing so and how Levinas fills in the notion, I argue that it should be understood within the context of his conceptualisation of time. Levinas offers novel analyses of the forms and the work of time. Time, in Levinas, is the very inner structure of an existent's movement of existing - I refer in this regard to the inherent chronological inconsistency of the human condition. In Levinas's ethical metaphysics this inherent chronological inconsistency is theorised as the other (autre) within the self, an affective infection that dates back to a past that has never been present - it hails from the diachronic time of the Other - and is opened to the future, "to the newness of the unknown". While this past is impossible to grasp, it nevertheless concerns me. I cannot remain unaffected in relation to it; it has left a trace. This alterity within the self becomes manifest as an inherent Desire for time, time that can only be given by the other person, which for Levinas is the Other (l'Autrui). This means that the singular time of my being is not yet time, does not yet have time, but the singular I bears an inherent Desire for time within. This Desire for time, then, emanates from the inherent chronological inconsistency which typifies the existent being "out of sync" with itself, a diastasis or a "standing apart from itself. To be sure, this Desire is not a need to be filled, but as Desire, it is essentially insatiable. This Desire conquers the ecstatic time of need and satisfaction and the inevitable return to the self, the collapse back upon oneself that follows when needs are satiated, and the return of the unbearable heaviness of being that it signals. The early Levinas (De l'évasion, 1935) was looking for an escape from this irremediable Being. Only four decades later in Autrement qu'être ou au-delà de l'essence (1974) will Levinas come to fully plot out "a new path out of being," a temporal path that he started to chart in Le temps et l' autre (1948), which forges a fundamental link between time and ethics. The time that the future brings is not merely the recurrence of the present instant or its continuation, but the possibility of another instant or a new beginning. How can an existent in the instant recommence otherwise? The coming of the future announces another original instant that cannot be approached but that comes; that cannot be assumed, since it appears as an epiphany. The existent is able to welcome the absolutely strangeness of the epiphany of the future because of the inherent susceptibility to fraternity and sociality, which is made possible by time. This, however, is not time that the existent has like a possession but a capacity to welcome time that springs from an existential chronological inconsistency - a being temporally out of joint. To further specify, this "capacity" is not a power that the individual instant is endowed with. Quite to the contrary, faced with the radical strangeness of the future, with the alterity of the face of the Other, the existent is reduced to a "radical passivity. " Passivity is the radix or root of ethical agency. The capacity that time gives, is the capacity for generosity, the power to be able to give of the riches accumulated. This is not to turn away from one's egotistical selfish life once and for all, but a being turned to be able to welcome the Other without being obliterated in the face of an absolute Mystery. The instant as an interruption announces the possibility of a new beginning, which is not the effacement of the past, but the pardon that purifies the past and the injustices committed. Pardon consists in a retroactive action that inverts the natural temporal order of things and implies the "reversibility of time". Now the past instant has not passed but can be lived again, differently. In Levinas we find a non-teleological conception of time. Truth, Levinas contends, requires both an infinite time and a completed time conceived as "messianic time". Messianic time, more precisely, may be conceived as the "extreme vigilance of the messianic consciousness", since it is only such vigilant consciousness that can protect us against the revenge of evil -which infinite time cannot do. This notion of "messianic consciousness" is encapsulated in Levinas's conceptualisation of eschatology, which is the infinity beyond totality or beyond history, without denying history. The eschatological is not realised at the end of time but rather in each instant in which our responsibility vis-a-vis the Other is realised. If this responsibility exempts us from the jurisdiction of history and the future, salvation is not to be found at the end of history but remains at each moment possible. When Levinas speaks of eschatology in Totalité et Infini he does not refer to a doctrine but to a vision: "the eschatological vision" that consummates moral experience. It is not a spiritual relationship; it leads to action. To see (envision) is already to act. This action is evoked in feeling responsible in the face of the future one hopes for others. The future one hopes for others - a better future - is the eschatological vision realised in the eruption of the present as a purified past.

In hierdie essay word die plek van eskatologie in Levinas se tydsbegrip krities onder die loep geneem. Daar word aangevoer dat Levinas se nadruklike aandrang in Totalité et infini (1961), naamlik dat eskatologie etiese verantwoordelikheid fasiliteer, nie onafhanklik van sy konsep-tualisering van tyd verstaan kan word nie. Eskatologie in Levinas is nie die leer van die laaste dinge nie, maar die verklaring wat Levinas bied vir hoe 'n etiek van alteriteit daartoe in staat is om die mensdom teen die geweld van berekende rede en die druk van politiek en oorlog te beskerm. Hoe eskatologie presies hierin slaag, word uiteengesit aan die hand van Levinas se oorspronklike analises van die vorms en werk van tyd.

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 Tax culture plays an important role in influencing voluntary compliance with tax obligations by citizens and businesses; lack of tax knowledge is associated with non-compliance with tax responsibilities, resulting in tax evasion. In this context, the present research addresses the question of how tax education programs benefit growing businesses. Its objective is to critically review tax education programs, evaluating their impact on the fiscal decisions and financial health of these companies. It is important to emphasize that a qualitative approach was adopted to help capture the subjective dimensions. Among the results, the study highlights corporate tax problems in Latin America, highlighting the need to address tax education as an essential component to improve the efficiency of the tax system as a whole. The study concludes that the challenges identified require strategic approaches.

RESUMEN La cultura tributaria desempeña un papel importante al influir en el cumplimiento voluntario de obligaciones fiscales por parte de ciudadanos y empresas, la carencia de conocimiento tributario está asociada con el no cumplimiento de las responsabilidades fiscales, resultando en evasión fiscal. En este contexto, la presente investigación aborda la pregunta de cómo los programas de educación fiscal benefician a las empresas en crecimiento. Su objetivo es revisar de manera crítica los programas educativos en tributación, evaluando su impacto en las decisiones fiscales y salud financiera de estas empresas. Es sustancial enfatizar que se adoptó un enfoque cualitativo contribuye a capturar las dimensiones subjetivas. Entre los resultados destacan de los problemas tributarios empresariales en América Latina resaltando la necesidad de abordar la educación tributaria como un componente esencial para mejorar la eficiencia del sistema fiscal en su totalidad. El estudio concluye que los desafíos identificados requieren enfoques estratégicos.

Abstract Between 37 and 63% of the logged timber in Peru has an illegal origin. This study aims to describe this supply chain in Ucayali region. The main contribution is the elaboration (and diagramming) of a sequence of processes, activities, and tasks (supported by the collection of management documents, field interviews and observation, based on the crime-script methodology), and the identification of mechanisms of evasion of environmental, tax and labour controls which explain the illegal origin. The severe gap between the supply chain and the regulatory structure developed by the State shows formal instruments supported by declarative mechanisms that lead to proposing the idea of a State that performs control, carrying out a formal theatricalization of surveillance, while assuming the existence of a widespread illegal logic.

Resumo Entre 37 e 63% da madeira extraída no Peru tem origem ilegal. Este estudo tem como objetivo descrever essa cadeia de suprimentos na região Ucayali. A principal contribuição é a elaboração (e diagramação) de uma sequência de processos, atividades e tarefas (apoiada na coleta de documentos de gestão, entrevistas de campo e observação, com base na metodologia crime-script), e a identificação de mecanismos de evasão de crimes. controles ambientais, fiscais e trabalhistas que explicam a origem ilegal. A grave lacuna entre a cadeia de abastecimento e a estrutura regulatória desenvolvida pelo Estado evidencia instrumentos formais apoiados em mecanismos declarativos que levam a propor a ideia de um Estado que exerce o controle, realizando um processo de teatralização formal da vigilância, ao mesmo tempo que assume a existência duma estendida lógica ilegal.

Resumen Entre 37 y 68% de la madera peruana tendría origen ilegal. El objetivo de este estudio es describir esta cadena de suministro en la región de Ucayali. El principal aporte es la elaboración y diagramación de una secuencia de eslabones, actividades y tareas (sostenida en la recolección de documentos de gestión, entrevistas en terreno y observación, basada en la metodología de los crime-scripts), mediante la cual se identifican mecanismos de evasión de los controles ambientales, tributarios y laborales, que explicarían el origen ilegal. Se identifica una severa brecha entre la cadena de suministro y la estructura normativa desarrollada por el Estado, lo que muestra instrumentos formales sostenidos en mecanismos declarativos que conducen a plantear la idea de un Estado que “performa” el control, realizando una teatralización formal de la vigilancia, mientras asume la existencia de una lógica ilegal extendida.

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.

Abstract Introduction. During the development of the SARS-CoV-2 pandemic in Antioquia, we experienced epidemiological peaks related to the α, ɣ, β, μ, ƛ, and δ variants. δ had the highest incidence and prevalence. This lineage is of concern due to its clinical manifestations and epidemiological characteristics. A total of 253 δ sublineages have been reported in the PANGOLIN database. The sublineage identification through genomic analysis has made it possible to trace their evolution and propagation. Objective. To characterize the genetic diversity of the different SARS-CoV-2 δ sublineages in Antioquia and to describe its prevalence. Materials and methods. We collected sociodemographic information from 2,675 samples, and obtained 1,115 genomes from the GISAID database between July 12th, 2021, and January 18th, 2022. From the analyzed genomes, 515 were selected because of their high coverage values (>90%) to perform phylogenetic analysis and to infer allele frequencies of mutations of interest. Results. We characterized 24 sublineages. The most prevalent was AY.25. Mutations of interest as L452R, P681R, and P681H were identified in this sublineage, comprising a frequency close to 0.99. Conclusions. This study identified that the AY.25 sublineage has a transmission advantage compared to the other δ sublineages. This attribute may be related to the presence of the L452R and P681R mutations associated in other studies with higher evasion of the immune system and less efficacy of drugs against SARS-CoV-2.

Resumen Introducción. Durante el desarrollo de la pandemia por SARS-CoV-2 en Antioquia se presentaron picos epidemiológicos relacionados con las variantes α, ɣ, β, μ, ƛ y δ, donde δ tuvo la mayor incidencia y prevalencia. Este linaje se considera una variante de preocupación dadas las manifestaciones clínicas que desencadena y sus características epidemiológicas. Se han informado 253 sublinajes δ en la base de datos PANGOLIN. La identificación de estos sublinajes mediante análisis genómico ha permitido rastrear su evolución y propagación. Objetivo. Caracterizar la diversidad genética de los diferentes sublinajes δ de SARSCoV-2 en Antioquia y determinar su prevalencia. Materiales y métodos. Se recopiló información sociodemográfica de 2.675 muestras y de 1.115 genomas del repositorio GISAID entre el 12 de julio de 2021 y el 18 de enero de 2022. Se seleccionaron 501 por su alto porcentaje de cobertura (>90 %) para realizar análisis filogenéticos e inferencia de frecuencias alélicas de mutaciones de interés. Resultados. Se caracterizaron 24 sublinajes donde el más prevalente fue AY.25. En este sublinaje se identificaron mutaciones de interés como L452R, P681R y P681H, que comprendían una frecuencia cercana a 0,99. Conclusiones. Este estudio permitió identificar que el sublinaje AY.25 tiene una ventaja de transmisión en comparación con los otros sublinajes δ. Esto puede estar relacionado con la presencia de las mutaciones L452R y P681R que en otros estudios se han visto asociadas con una mayor transmisibilidad, evasión del sistema inmunitario y menor eficacia de los medicamentos contra SARS-CoV-2.

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.

RESUMEN La educación tributaria desarrollada mediante acciones gubernamentales y privadas tiene como objetivo mejorar las habilidades financieras responsables de la población. En este contexto, la investigación se centra en responder a la pregunta de cómo fomentar el cumplimiento fiscal y reducir la evasión del impuesto al valor agregado en Ecuador, en el marco de la economía digital. Se empleó una metodología descriptiva e interpretativa que identificó factores determinantes de la evasión tributaria, como la cultura, la corrupción y la falta de conciencia tributaria, asimismo se examinaron 6 programas de educación tributaria como herramientas clave para fortalecer el cumplimiento fiscal. El estudio concluye que la complejidad inherente al fenómeno tributario destaca la función esencial de las iniciativas educativas fiscales en Latinoamérica. Estos programas se revelan como elementos esenciales para estimular el cumplimiento fiscal y mitigar la evasión, resaltando así su papel fundamental en la configuración de una cultura tributaria sólida en estas regiones.

ABSTRACT Tax education developed through government and private actions aims to improve the responsible financial skills of the population. In this context, the research focuses on answering the question of how to encourage tax compliance and reduce value added tax evasion in Ecuador, within the framework of the digital economy. A descriptive and interpretative methodology was employed that identified determinants of tax evasion, such as culture, corruption and lack of tax awareness, likewise 6 tax education programs were examined as key tools to strengthen tax compliance. The study concludes that the inherent complexity of the tax phenomenon highlights the essential role of tax education initiatives in Latin America. These programs prove to be essential elements to stimulate tax compliance and mitigate evasion, thus highlighting their fundamental role in shaping a strong tax culture in these regions.

RESUMEN La educación tributaria es abordada por actividades programáticas gubernamentales y privadas, que buscan fomentar la gestión financiera responsable. Este estudio se centra en las causas de la economía informal en América Latina y examina cómo la educación tributaria puede mitigar este fenómeno. El objetivo es analizar su contribución a la reducción de la economía informal y la evasión fiscal en la región. Para ello se empleó una metodología de investigación basada en la revisión bibliográfica de la literatura especializada. Los resultados destacan la necesidad de incluir contenidos tributarios, desde lo básico hasta aspectos culturales y responsabilidad ciudadana en programas educativos para lograr una formación integral. La comprensión completa de estos conceptos se revela como crucial para su aplicación efectiva tanto en la vida diaria como en el ámbito empresarial. En síntesis, la educación tributaria se posiciona como una herramienta fundamental para promover prácticas financieras responsables y combatir la economía informal en América Latina.

ABSTRACT Tax education addressed through government and private programmatic activities, seeks to promote responsible financial management. This study focuses on the causes of the informal economy in Latin America and examines how tax education can mitigate this phenomenon. The objective is to analyze its contribution to the reduction of the informal economy and tax evasion in the region. For this, a research methodology was used based on the bibliographic review of specialized literature. The results highlight the need to include tax content from the basics to cultural aspects and citizen responsibility in educational programs to achieve comprehensive training. The complete understanding of these concepts is revealed to be crucial for their effective application both in daily life and in the business environment. In summary, tax education is positioned as a fundamental tool to promote responsible financial practices and combat the informal economy in Latin America.

RESUMEN La educación tributaria en América Latina es clave para fortalecer la cultura fiscal, reducir la evasión y fomentar la participación ciudadana, transformando actitudes y promoviendo conciencia y responsabilidad fiscal para un desarrollo sostenible. En este sentido, el presente estudio busca responder la siguiente pregunta: ¿cómo los programas de educación tributaria pueden fomentar la comprensión para el pago de impuestos, promoviendo la conciencia de los contribuyentes y evitando de esa manera la evasión tributaria en Latinoamérica?, para ello se planteó como objetivo analizar la eficacia de los programas de educación tributaria en el fomento de la comprensión de los contribuyentes, la promoción de la conciencia sobre las obligaciones fiscales y la prevención de la evasión tributaria en países de Latinoamérica. Tras un análisis descriptivo, se concluyó que los programas educativos tributarios lograron aumentar la conciencia fiscal, impulsar el cumplimiento tributario y alcanzar notables éxitos, como mejoras en eficiencia y desarrollo social.

ABSTRACT Tax education in Latin America is key to strengthen tax culture, reduce tax evasion and encourage citizen participation, transforming attitudes and promoting tax awareness and responsibility for sustainable development. In this sense, the present study seeks to answer the following question: How can tax education programs foster understanding for tax payment, promoting taxpayer awareness and thus preventing tax evasion in Latin America? To this end, the objective was to analyze the effectiveness of tax education programs in fostering taxpayer understanding, promoting awareness of tax obligations, and preventing tax evasion in Latin American countries. After a descriptive analysis, it was concluded that tax education programs succeeded in increasing tax awareness, boosting tax compliance, and achieving notable successes, such as improvements in efficiency and social development.

ABSTRACT Purpose To describe the panorama of children’s hearing health in the Unified Health System of the state of Sergipe. Methods A quantitative and retrospective study consisting of four steps: 1) Search the National Registry of Health Establishments of institutions affiliated to the Health Unic System in the state of Sergipe that perform obstetric services and hearing health services; 2) Collecting Neonatal Hearing Screening (NHS) coverage data through DATASUS (from 2012 to 2020); 3) Data collection from medical records of institutions with obstetrics and that perform NHS; and 4) Interview with the guardians of children undergoing auditory rehabilitation. The results were summarized using descriptive statistics (absolute and relative frequency, measures of central tendency, and dispersion). Results Only one out of the 29 establishments with obstetrics performs NHS. Two of the Hearing Health Reference Centers (HHRC) are qualified for cochlear implants and two Specialized Centers are qualified for Rehabilitation. From 2012 to 2020, NHS coverage in the state was less than 40%, and when performed in the maternity ward, there were no referrals for Brainstem Auditory Evoked Response (BERA) and audiological diagnosis. The HHRC showed considerable coverage and a lower evasion rate to perform BERA, with a diagnosis rate of 4.8%. The mean time from the NHS to rehabilitation was longer than recommended. Conclusion NHS coverage must be increased, adjusting the hearing health network to articulate the different levels of care, and reducing the time for identification, diagnosis, and start of rehabilitation. childrens s steps 1 2 (NHS 201 2020 2020) 3 4 absolute frequency tendency dispersion. dispersion . dispersion) (HHRC Rehabilitation 40 40% ward BERA (BERA 48 8 4.8% recommended increased care identification 20 202 4.8 4.

RESUMO Objetivo Descrever o panorama da saúde auditiva infantil no Sistema Único de Saúde do estado de Sergipe. Método Estudo quantitativo e retrospectivo, composto por quatro etapas: 1) Busca no Cadastro Nacional de Estabelecimento de Saúde das instituições conveniadas ao Sistema Único de Saúde no estado de Sergipe que realizam serviços obstétricos e dos serviços que atuam na saúde auditiva; 2) Obtenção de dados de cobertura da Triagem Auditiva Neonatal (TAN), por meio do DATASUS (de 2012 a 2020); 3) Coleta de dados em prontuários das instituições com obstetrícia e/ou que realizam a TAN; e 4) Entrevista aos responsáveis das crianças em reabilitação auditiva. Os resultados foram sumarizados por meio de estatística descritiva (frequência absoluta e relativa, medidas de tendência central e de dispersão). Resultados Dos 29 estabelecimentos com obstetrícia, um realiza a TAN. Há dois Centros de Referência em Saúde Auditiva (CRSA) com habilitação para implante coclear e dois Centros Especializados em Reabilitação. De 2012 a 2020 a cobertura da TAN no estado foi inferior a 40% e quando realizada na maternidade, houve ausência de encaminhamentos para a realização do Potencial Evocado Auditivo de Tronco Encefálico (PEATE) e do diagnóstico audiológico. Observou-se cobertura considerável no CRSA com menor taxa de evasão para realizar PEATE e com taxa de diagnóstico de 4,8%. O tempo médio da TAN universal à reabilitação foi superior ao recomendado. Conclusão Existe necessidade de aumentar a cobertura da TAN, ajustar a rede de saúde auditiva para a articulação nos diferentes níveis de atenção e diminuir o tempo para identificação, diagnóstico e início da reabilitação. retrospectivo etapas 1 2 , (TAN) 201 2020) 3 eou ou 4 frequência relativa dispersão. dispersão . dispersão) (CRSA Reabilitação 202 40 maternidade (PEATE audiológico Observouse Observou se 48 8 4,8% recomendado identificação (TAN 20 4,8 4,

Abstract This article aims to identify the academic and professional trajectories of graduates of the Curso de Especialização Saberes e Práticas na Educação Básica, offered by the Federal University of Rio de Janeiro (Cespeb/UFRJ), investigating the causes of evasion and retention in the class and inferring whether their motivations were related to the academic quality of the class and the impact of the remote format during the Covid-19 pandemic, during which the class took place. The adopted methodology was a qualitative and descriptive approach from the theoretical perspective of critical pedagogy, which addresses educational policies in close relationship with the social and economic realities that affect historical subjects in the materiality of such policies. As a conclusion, we highlight the importance of specialization classes for the continued training of Basic Education teachers, in the centrality of establishing a fruitful relationship between schools and universities in a dialogical and horizontal way, where knowledge and practices mobilized are embodied in new didactic possibilities for trained teachers. Básica Cespeb/UFRJ, CespebUFRJ Cespeb/UFRJ , Cespeb UFRJ (Cespeb/UFRJ) Covid19 Covid 19 Covid-1 pandemic place pedagogy conclusion teachers way (Cespeb/UFRJ Covid1 1 Covid-

Resumo O presente artigo tem a como objetivo identificar as trajetórias acadêmica e profissional de egressos do Curso de Especialização Saberes e Práticas na Educação Básica ofertado pela Universidade Federal do Rio de Janeiro (Cespeb/UFRJ), investigando as causas de evasão e permanência no curso, inferindo se suas motivações estiveram relacionadas à qualidade acadêmica do curso e ainda, ao impacto do formato remoto durante a pandemia de Covid-19, quando o curso se desenvolveu. A metodologia adotada foi uma abordagem qualitativa e de natureza descritiva, na perspectiva teórica da pedagogia crítica, que aborda as políticas educacionais em estreita relação com as realidades sociais e econômicas que atravessam os sujeitos históricos na materialidade de tais políticas. Como conclusão destacamos a importância de cursos de especialização para a formação continuada de professores da Educação Básica, na centralidade de se estabelecer uma relação profícua entre escola e universidade de forma dialógica e horizontal, onde os saberes e práticas mobilizados se consubstanciam em novas possibilidades didáticas para os docentes formados. Cespeb/UFRJ, CespebUFRJ Cespeb/UFRJ , Cespeb UFRJ (Cespeb/UFRJ) ainda Covid19, Covid19 Covid 19, 19 Covid-19 desenvolveu descritiva crítica horizontal formados (Cespeb/UFRJ Covid1 1 Covid-1 Covid-

Resumen El objetivo de este artículo es identificar las trayectorias académicas y profesionales de los egresados del Curso de Especialização Saberes e Práticas na Educação Básica ofrecido por la Universidad Federal de Río de Janeiro (Cespeb/UFRJ), investigando las causas de evasión y permanencia en el curso y infiriendo si sus motivaciones estaban relacionadas con la calidad académica del curso y también con el impacto del formato a distancia durante la pandemia de Covid-19, cuando el curso fue desarrollado. La metodología adoptada fue de naturaleza cualitativa y descriptiva desde la perspectiva teórica de la pedagogía crítica, que aborda las políticas educativas en estrecha relación con las realidades sociales y económicas que atraviesan a los sujetos históricos en la materialidad de dichas políticas. En conclusión, destacamos la importancia de los cursos de especialización para la formación continua de los profesores de enseñanza primaria, con la centralidad de establecer una relación fructífera entre la escuela y la universidad de forma dialógica y horizontal, donde los conocimientos y prácticas movilizados se plasmen en nuevas posibilidades didácticas para los profesores formados. Cespeb/UFRJ, CespebUFRJ Cespeb/UFRJ , Cespeb UFRJ (Cespeb/UFRJ) Covid19, Covid19 Covid 19, 19 Covid-19 desarrollado crítica conclusión primaria horizontal formados (Cespeb/UFRJ Covid1 1 Covid-1 Covid-