Resumen Hasta 2017, solo uno de dieciocho ministerios en Perú publicó información completa en el Portal de Transparencia Estándar, conforme a lo estipulado por la Ley de Transparencia. Este artículo ofrece un diagnóstico de la evolución de ese resultado para el período 2018-2020 y registra un ligero incremento. Dos herramientas proveyeron datos: la aplicación de una tabla de indicadores de forma y contenido a la información publicada por los ministerios en sus portales y la cuantificación de esos resultados con un programa estadístico. Tres ministerios publican información completa y alcanzaron el puntaje máximo, mientras que quince de ellos no logran implementar lo estipulado en la normativa. No obstante y en conclusión, existen avances respecto al cumplimiento de la ley debido al volumen y características de datos publicados.

Abstract Until 2017, only one out of eighteen ministries in Peru published complete information on the Standard Transparency Portal, as stipulated by the Transparency Law. This article provides a diagnosis of the evolution of that result for the period 2018-2020 and records a slight increase. Two tools provided data: applying a table of indicators of form and content to the information published by ministries on their portals and assessing these results with a statistical programme. Three ministries published complete information and reached the maximum score, while fifteen failed to comply with the law. Nevertheless, there is progress concerning compliance with the law due to the volume and characteristics of published data.

RESUMEN El artículo examina la necesidad de introducir la presupuestación por programas, como parte de un proceso más amplio de modernización de las finanzas públicas en Cuba. Dentro de los factores que hacen necesaria su implementación están los nichos de eficiencia del gasto público y la desconexión entre el sistema presupuestario y el sistema de planificación. Esta metodología presupuestaria se orienta a la gestión basada en resultados, permitiendo analizar la productividad del gasto público durante el ejercicio fiscal. Asimismo, su introducción serviría al propósito de calzar financieramente la arquitectura establecida a través de macroprogramas, programas y proyectos, fortaleciendo la correspondecia entre planificación y presupuestación. Se concluye que el éxito en su implementación está condicionado por la existencia de problemas en el entorno macroeconómico, institucional y regulatorio.

ABSTRACT The article examines the need to introduce budgeting by programs, as part of a broader process of modernization of public finances in Cuba. Among the factors that make its implementation necessary are the niches of efficiency in public spending and the disconnection between the budget system and the planning system. This budgetary methodology is oriented towards results based management, making it possible to analyze the productivity of public spending during the fiscal year. Likewise, its introduction would serve the purpose of financially fitting the architecture established through Macroprograms, programs and projects, strengthening the correspondence between planning and budgeting. It is concluded that the success in its implementation is conditioned by the existence of problems in the macroeconomic, institutional and regulatory environment.

Abstract This article reflects on Brazilian civil monitoring initiatives that address public transparency, situating them within the broader phenomenon of civil monitoring that has emerged in recent decades and its implications for the media system. Descriptively, it analyses how these initiatives, discursively anchored in defence of the public interest and the demand for transparency, disclose (or do not) their own formative and operational elements, a hypothesis referred to as “dual transparency”. To this end, the article provides a theoretical overview of public transparency within democratic systems, with a particular focus on the Brazilian context. It explores civil monitoring and the challenges faced by initiatives in establishing legitimacy, as well as their interactions with the media system. It then analyses six contemporary Brazilian initiatives on the subject, based on a review of their websites for discourses on four categories: (a) origin, (b) team, (c) funding, and (d) partnerships. The article reveals that these initiatives apply the concept of “dual transparency” inadequately and inconsistently, reflecting their inherent monitoring nature. Specifically, they often fail to disclose information about their sources of funding and expenditures, resulting in opaque systems where private interests may be concealed.

Resumo O artigo reflete sobre iniciativas de vigilância civil brasileiras que versam sobre a transparência pública, entendendo-as como parte de um fenômeno de democracia monitória conformado nas últimas décadas com implicações para o sistema político e midiático. De caráter descritivo, desenvolve uma análise acerca de como essas iniciativas, ancoradas discursivamente na defesa do interesse público e na cobrança por transparência, dão (ou não) visibilidade para os seus próprios elementos formativos e operacionais, em uma hipótese nomeada de “dupla transparência”. Para tanto, o artigo desenvolve uma recuperação teórica sobre a transparência pública no sistema democrático e no caso brasileiro, aborda a democracia monitória e a vigilância civil, pensando nos desafios das iniciativas na construção de sua legitimidade, assim como suas interfaces com o sistema midiático. Em seguida, são analisadas seis iniciativas brasileiras contemporâneas sobre o tema, a partir de uma busca em seus websites acerca de discursos sobre quatro categorias: (a) origem, (b) equipe, (c) financiamento, e (d) parcerias. Como resultado, o artigo constata que as iniciativas em questão aplicam de forma deficitária e variada, de acordo com sua própria natureza de monitoramento, a ideia de “dupla transparência”, falhando, especialmente, em apresentar informações sobre suas fontes de financiamento e gastos, construindo sistemas opacos nos quais interesses privados podem ser escondidos.

Abstract Promoting transparency is seen as one of the key mechanisms for generating trust in the work of journalists and thereby strengthening democracies. The principle is that making information about media ownership, funding, and editorial decision-making criteria public enhances understanding of the less visible aspects of journalistic production, thus increasing credibility by identifying potential conflicts of interest. In recent years, technological development, particularly the internet’s growing capabilities, coupled with the crisis in journalism’s business models, which is jeopardising traditional funding models, has led to the emergence of entrepreneurial journalistic projects that claim to be alternative and independent. These projects seek to distinguish themselves from mainstream journalism through their structure, funding and ownership models, and they find a strategy for promoting transparency that sets them apart from traditional media. This article aims to identify and analyse the transparency promotion practices of these journalistic projects, relating them to a strategy of affirmation in the news market.

Resumo A promoção da transparência é vista como um dos mecanismos para gerar confiança no trabalho dos jornalistas e, por essa via, fortalecer as democracias. O princípio é o de que tornar públicas as informações sobre a propriedade dos meios de comunicação jornalísticos, o seu financiamento e os critérios gerais que suportam as suas decisões editoriais contribui para o conhecimento sobre o lado menos visível da produção jornalística e, assim, credibilizar o jornalismo, identificando eventuais pontos de conflito. Nos últimos anos, o desenvolvimento tecnológico, em particular com o aumento das potencialidades da internet, a par da crise dos modelos de negócio do jornalismo, que coloca em causa modelos tradicionais de financiamento, tem motivado o aparecimento de projetos jornalísticos empreendedores que se afirmam como alternativos e independentes. Estes projetos procuram distanciar-se do jornalismo tradicional no que diz respeito à sua estrutura, modelos de financiamento e de propriedade e encontram na promoção da transparência uma estratégia que os distingue dos média tradicionais. O presente artigo pretende identificar e estudar as práticas de promoção da transparência destes projetos jornalísticos, relacionando-as com uma estratégia de afirmação no mercado das notícias.

Die inflasiekoers en die produksiegaping speel 'n belangrike rol in die monetêrebeleidstand-punt. Alhoewel die publiek inflasie redelik goed verstaan, is die produksiegaping 'n relatief onbekende begrip. Definisies van potensiële produksie kan dubbelsinnig wees, aangesien die term dikwels gebruik word om verwante, maar logies afsonderlike, konsepte te beskryf. Die produksiegaping word ook nie direk waargeneem nie en word afgelei uit beramings van potensiële produksie, wat self nie waarneembaar of meetbaar is nie en dus beraam moet word. Hierdie beramings kan egter sensitief wees vir verskillende metodologiese paradigmas en databeskikbaarheid. Die doel van hierdie artikel is om by te dra tot 'n beter begrip van en groter deursigtigheid in plaaslike monetêre beleid deur die rol van die produksiegaping in Suid-Afrikaanse monetêre beleid te verduidelik. Eerstens word die idees onderliggend aan die konsep van die produksiegaping bespreek, waarna 'n werksdefinisie van die produksiegaping in die konteks van monetêre beleid voorgestel word. Verskeie metodologieë en empiriese tegnieke waarvolgens potensiële produksie en die produksiegaping beraam kan word, word bespreek, insluitende eenveranderlike statistiese tegnieke, strukturele modelle en semistrukturele benaderings. Die artikel verduidelik voorts hoe die Suid-Afrikaanse Reserwebank (SARB) die plaaslike produksiegaping beraam en hoe hierdie beraamde produksiegaping op die monetêrebeleidstand-punt inwerk. Ten slotte word die SARB se monetêrebeleidstandpunt beskou met betrekking tot die inflasiekoers en produksiegapingsberamings oor die afgelope twee dekades ten einde die reaksie van die plaaslike monetêre beleid op groot ekonomiese skokke soos die wêreldwye finansiële krisis en COVID-19 te illustreer, en ten einde die beramings se sensitiwiteit vir datahersienings uit te lig.

The inflation rate and the output gap are two of the main determinants of the monetary policy stance. However, while inflation is relatively well understood by the public, the output gap is not. The output gap is not directly observed and is derived from estimates of potential output. Potential output is also not observable or measurable, and therefore needs to be estimated. Such estimates can, however, be sensitive to different methodological paradigms and the availability of data, while definitions of potential output may be ambiguous, because the term is often used to describe related, but logically distinct, concepts. With the aim of contributing to a better understanding of and greater transparency in domestic monetary policy, this paper describes the role of the output gap in South African monetary policy by broadly examining the following three questions: (i) What exactly is the output gap?; (ii) How is it measured? and (iii) Why is it important? To begin with, the idea underlying the concept of the output gap is explained and a tentative working definition of the output gap in the context of monetary policy is provided. Various methodologies and empirical techniques of estimating potential output and the output gap are then discussed, including univariate statistical techniques, structural models and semi-structural approaches. This is followed by an explanation of how the South African Reserve Bank (SARB) estimates the domestic output gap, and how the estimated output gap feeds into the monetary policy stance. Finally, the SARB's monetary policy stance is viewed in relation to the inflation rate and output gap estimates over the last two decades to illustrate the domestic monetary policy response to notable economic events such as the global financial crisis and the COVID-19 shock, and to highlight the sensitivity of the estimates to data revision. This paper shows that both actual and potential economic growth have declined over the last decade, even without taking into account the COVID-19 shock. This is consistent with the South African empirical literature, and points to a worrying and persistent stagnation in domestic economic activity. After strong economic activity during the early 2000s, the economy started slowing down in 2008. This may be ascribed to a number of factors, including the introduction of load-shedding in 2007, changes in the global economic landscape following the globalfinancial crisis, dwindling infrastructure investment after the 2010 FIFA World Cup tournament, and uncertainty about domestic economic policy. COVID-19 brought about a massive economic shock in 2020. Lockdown regulations saw capital and labour withdrawn from economic use, which caused real GDP and potential output to contract by 6,2% and 2,7%, respectively, for the year. The output gap, which has mainly remained in negative territory since 2009, fell to -7,9% in the second quarter of 2020. In response to the crisis, the SARB drastically lowered the policy rate and applied several other financial market interventions, but even this extensive range of stimuli failed to prevent an economic collapse. Moreover, the output gap has remained negative despite a minor rebound of the economy in 2021 and 2022, which indicated that economic activity remained on its weakpre-COVID-19 trajectory. Inflation has stabilised markedly since 2010. This may be partly due to weak domestic economic activity that does not exert significant domestic inflationary pressures. In fact, many of the notable inflationary episodes of the last 25years were largely caused by external factors, such as the rand depreciation shock and the global financial crisis. This benign domestic inflationary environment has arguably made it easier for the SARB to achieve its inflation target. Such consistency has contributed to an increase in the SARB's credibility, which, in turn, has led to inflation expectations that are lower and better anchored.

Abstract This article gathers the results of a research conducted from January to May 2023, within the framework of the self-evaluation process of the Public Accounting degree program taught at the Guápiles Campus of the University of Costa Rica (UCR). The general objective was to determine whether the exit profile of the graduates met the needs of employers and to identify opportunities for improvement. The methodology was qualitative, using semi-structured questionnaires for employers and graduates. Focus groups were also used for other stakeholders. The results show a positive perception of the employers about the professional competencies, skills, and values of the graduates, considering them suitable for hiring. They also highlight competencies such as ethics, responsibility, administration, and management, as well as values and attitudes such as reliability, transparency, and leadership. However, areas for improvement are noted, such as English language proficiency, technological skills, practical experience, and knowledge of tax legislation. Despite these areas for improvement, both employers and graduates value the career favorably, especially in terms of professional competencies and values developed during university education. It is concluded that it is pertinent to continue offering the program due to the very favorable evaluations of employers and graduates, especially in terms of professional competencies, values and attitudes developed during university education.

Resumen El presente artículo reúne los resultados de una investigación realizada en el periodo de enero a mayo del 2023, en el marco de los procesos de autoevaluación de la Carrera de Contaduría Pública impartida en el Recinto de Guápiles de la Universidad de Costa Rica (UCR). Se planteó como objetivo general determinar si el perfil de salida de quienes se egresaron satisfacía las necesidades de las personas empleadoras e identificar oportunidades de mejora. La metodología fue de tipo cualitativa, se utilizaron cuestionarios semiestructurados para la población empleadora y la graduada. También se emplearon grupos focales para otros grupos de interés. Los resultados muestran una percepción positiva de las personas empleadoras, acerca de las competencias profesionales, habilidades y valores de las personas egresadas, al considerarlos aptos para ser contratadas. También destacan competencias tales como ética, responsabilidad, administración y gestión, así como valores y actitudes como confiabilidad, transparencia y liderazgo. Sin embargo, se señalan áreas de mejora como el dominio del idioma inglés, habilidades tecnológicas, experiencia práctica y conocimientos en legislación tributaria. A pesar de estas áreas de mejora, tanto las personas empleadoras como las graduadas valoran favorablemente la carrera, especialmente en términos de competencias profesionales y valores desarrollados durante la formación universitaria. Se concluye la pertinencia de seguir con la oferta de la carrera debido a las valoraciones de ambas poblaciones analizadas, que resultaron muy favorables, especialmente en lo relacionado con las competencias profesionales, valores y actitudes, desarrollados durante la formación universitaria.

Effective pandemic decision-making depends on scientific expert evidence, transparency about public health policy decision-making, its rationales and the evidence on which it is based. The South African government laudably committed its COVID-19 response to be guided by science and evidence. Yet, the expert advice that it received was not always readily made available to the public. This submission analyses the time elapsed between the submission of COVID-19 Ministerial Advisory Committees memoranda to the Minister of Health, and the Department of Health's subsequent publication of these for the period August 2020 - January 2024. It also summarises the outcomes of the Health Justice Initiative's access to information legal action against the department on expert advice and government decision-making during the pandemic.

El servicio civil es un sistema que comprende medidas institucionales para organizar y gestionar los recursos humanos a cargo del Estado, consolidando tanto los derechos y mejora del desempeño de los servidores públicos como los intereses de la sociedad. El objeto de la investigación fue realizar un análisis de las políticas públicas del servicio civil peruano y las experiencias de otros países del mundo. Se ha realizado una revisión sistemática utilizando la metodología PRISMA y se han revisado las siguientes bases de datos: Scopus, Scielo y Web of Science. Se han clasificado 24 artículos de los cuales el 45.83% corresponde a gestión, en 41.67% la implementación y 12.50% en regímenes laborales del servicio civil. Se concluye que la implementación de las políticas del servicio civil peruano y otros países del mundo ha tenido avances significativos, sin embargo, es necesario fortalecer la cultura de la meritocracia, impulsar la transparencia, la rendición de cuentas y promover la formación continua de los servidores civiles, para asegurar una administración pública más eficiente y al servicio de los ciudadanos

The civil service is a system that comprises institutional measures to organize and manage human resources in charge of the State, consolidating both the rights and performance improvement of public servants and the interests of society. The purpose of the research was to conduct an analysis of Peruvian civil service public policies and the experiences of other countries in the world. A systematic review was carried out using the PRISMA methodology and the following databases were reviewed: Scopus, Scielo and Web of Science. Twenty-four articles were classified, of which 45.83% corresponded to management, 41.67% to implementation and 12.50% to civil service labor regimes. It is concluded that the implementation of civil service policies in Peru and other countries of the world has had significant progress, however, it is necessary to strengthen the culture of meritocracy, promote transparency, accountability and promote continuous training of civil servants to ensure a more efficient public administration at the service of citizens

ABSTRACT Public procurement is crucial for the proper functioning of a country, but unfortunately, it can face problems that undermine its efficiency and transparency. For this reason, this research analyzes the top 23 companies that sold over $2.21 billion to the Ecuadorian government between 2015 and 2020. A descriptive methodology and a quantitative approach were used to classify the companies based on their origin, economic activity, and financial situation. The results reveal that 67% of these companies are of Ecuadorian origin. In terms of their financial situation, although they have a strong liquidity position, financing expenses completely dilute their profits, resulting in a negative net profit margin. This finding suggests the need to establish public policies that promote the diversification of economic sectors and the implementation of effective financial management strategies in contracting companies to improve their profitability and long-term financial sustainability.

RESUMEN La contratación pública es crucial para el buen funcionamiento de un país, pero desafortunadamente puede enfrentar problemas que perjudican su eficiencia y transparencia. Por este motivo, esta investigación analiza las 23 principales empresas que entre 2015 y 2020 vendieron más de 2.21 mil millones de dólares con el Estado ecuatoriano. Se utilizó una metodología descriptiva y un enfoque cuantitativo para clasificar a las empresas según su origen, actividad económica y situación financiera. Los resultados revelan que el 67% de estas empresas son de origen ecuatoriano. En cuanto a su situación financiera, aunque tienen una posición sólida en términos de liquidez, los gastos del financiamiento diluyen en su totalidad las utilidades, generando una rentabilidad neta de ventas negativa. Este hallazgo sugiere la necesidad de establecer políticas públicas que promuevan la diversificación de los sectores económicos y la implementación de estrategias de gestión financiera efectivas en las empresas contratistas para mejorar su rentabilidad y sostenibilidad financiera en el largo plazo.

Abstract This research addresses the relationship between budget efficiency and State participation in the Mexican economy, offering a historical vision and its evolution over time, with a focus on the current government known as the "Cuarta Transformación" (4T). The arguments for and against state intervention in the economy are reviewed and the importance of State participation in the allocation of the public budget is analyzed, emphasizing its impact on economic growth and the reduction of inequalities. The study focuses on evaluating how public spending affects the country's economic growth, using the current six-year term as an example. It is shown that the proper use of the public budget is crucial for the growth of the Mexican economy, through actions such as the creation of infrastructure, the protection of labor rights, the promotion of strategic sectors and the promotion of equal opportunities. Regarding the current government, the results reveal that, although actions have been undertaken to generate economic and social development through better use of public resources, the opacity in the management of resources in several projects makes it difficult to obtain good results, which raises questions about the efficient use of resources in the country. In this sense, it is crucial to have instruments that guarantee transparency, accountability and economic stability, preventing corruption. Likewise, the importance of finding a balance is highlighted so that the State fulfills its regulatory function without hindering innovation and economic growth.

Resumo Esta pesquisa aborda a relação entre eficiência orçamentária e participação do Estado na economia mexicana. Para isso, é oferecida uma visão histórica e sua evolução ao longo do tempo, com foco no atual governo, conhecido como a “quarta transformação” (4T). Especificamente, são revistos os argumentos a favor e contra a intervenção do Estado na economia e analisada a importância da participação do Estado na alocação do orçamento público, para o que é dada ênfase ao seu impacto no crescimento económico e na redução das desigualdades. O estudo centra-se na avaliação de como os gastos públicos durante o actual governo de seis anos afectam o crescimento económico do país. Neste sentido, demonstra-se que o uso adequado do orçamento público é crucial para o crescimento da economia mexicana, através de ações como a criação de infraestruturas, a proteção dos direitos laborais, a promoção de setores estratégicos, bem como a promoção da igualdade, das oportunidades. O atual governo apresenta resultados reveladores no que diz respeito à realização de ações para gerar desenvolvimento econômico e social através de melhor utilização dos recursos públicos; Da mesma forma, aponta que a opacidade na gestão de recursos em diversos projetos dificulta a obtenção de resultados positivos e levanta questões sobre o uso eficiente dos recursos no país. Portanto, é crucial ter instrumentos que garantam a transparência, a responsabilização e a estabilidade económica que permitam prevenir a corrupção. Da mesma forma, destaca-se a importância de encontrar um equilíbrio para que o Estado cumpra a sua função reguladora sem prejudicar a inovação e o crescimento económico.

Resumen Esta investigación aborda la relación entre la eficiencia del presupuesto y la participación del Estado en la economía mexicana. Para ello, se ofrece una visión histórica y su evolución a lo largo del tiempo, con un enfoque en el actual gobierno, conocido como la “cuarta transformación” (4T). En concreto, se revisan los argumentos a favor y en contra de la intervención estatal en la economía y se analiza la importancia de la participación del Estado en la asignación del presupuesto público, para lo cual se hace hincapié en su impacto en el crecimiento económico y la reducción de las desigualdades. El estudio se centra en evaluar cómo el gasto público del actual sexenio gubernamental afecta al crecimiento económico del país. En tal sentido, se demuestra que el adecuado uso del presupuesto público es crucial para el crecimiento de la economía mexicana, mediante acciones como la creación de infraestructura, la protección de los derechos laborales, el impulso a sectores estratégicos, así como la promoción de igualdad de oportunidades. El actual gobierno presenta resultados reveladores en torno al emprendimiento de acciones para generar un desarrollo económico y social mediante un mejor uso de los recursos públicos; asimismo, señala que la opacidad en el manejo de recursos en varios proyectos dificulta la obtención de positivos resultados y genera cuestionamientos sobre el uso eficiente de los recursos en el país. Por eso, resulta crucial contar con instrumentos que garanticen transparencia, rendición de cuentas y estabilidad económica que permitan prevenir la corrupción. Asimismo, se destaca la importancia de encontrar un equilibrio para que el Estado cumpla su función reguladora sin obstaculizar la innovación y el crecimiento económico.

Abstract: The objective of this research is to generate a methodological guide to use data mining in the National Transparency Platform, specifically in the Transparency Obligations Portal System. This is important because obtaining reliable and public data is essential to understand the social reality. For this, the model identified by the acronym SEMMA appropriate to the National Transparency Platform was used, generating five steps for data migration and analysis. Finally, the limitations related to the fact that the guide is designed for a system of the four systems that make up the National Transparency Platform, and future lines of research are disaggregated.

Resumen: El objetivo de esta investigación es generar una guía metodológica para usar la minería de datos en la Plataforma Nacional de Transparencia (PNT), específicamente en el Sistema de Portales de Obligaciones de Transparencia. Lo anterior resulta importante en virtud de que obtener datos confiables y de naturaleza pública es esencial para comprender la realidad social. Para ello se utilizó el modelo identificado por el acrónimo SEMMA adecuado a la PNT, generando cinco pasos para la migración y análisis de datos. Por último, se desagregan las limitaciones relacionadas con que la guía está diseñada a un sistema de los cuatro sistemas que compone la PNT, y las futuras líneas de investigación.

Abstract: This paper analyzes the level of institutional articulation and assimilation in terms of transparency in government organizations in Mexico, using validation criteria that allow identifying the level of understanding of public management processes related to transparency in institutions. A qualitative analysis is carried out to develop traffic light indicators that show the institutional permeability and the degree of application of the new public management model in different public organizations in Mexico. The results indicate that the implementation of transparency is still not coincident in terms of the design and regulatory framework of transparency processes. The level of institutional permeability shows limited progress to socialize and make public resources transparent, which allow society to be empowered to new interaction relationships with government management.

Resumen: Este trabajo analiza el nivel de articulación institucional y asimilación en materia de transparencia en las organizaciones gubernamentales en México, utilizando criterios de validación que permitan identificar el nivel de comprensión de los procesos de gestión pública relacionados con la transparencia en las instituciones. Se realiza un análisis cualitativo para elaborar indicadores de semáforo que muestran la permeabilidad institucional y el grado de aplicación del modelo de la nueva gerencia pública en distintas organizaciones públicas en México. Los resultados indican que la implementación de la transparencia todavía no es coincidente en cuanto al diseño y marco normativo de los procesos de transparencia. El nivel de permeabilidad institucional muestra avances limitados para socializar y transparentar los recursos públicos, que permitan empoderar a la sociedad a nuevas relaciones de interacción con la gestión gubernamental.

Abstract: the National Institute of Transparency, Access to Information and Protection of Personal Data (INAI) is an organism created to guarantee the access to public information and to protect our fundamental freedom with the necessary instruments to supervise and control the government, through a system of transparency that permits to expose cases of opacity and corruption to the public opinion. To finally evaluate the previous, the efficiency of this institution is being analyzed from its structural design to the impact it has had on governmental democracy in Mexico. To accomplish this goal, the proposal of Ackerman, to examine the independent organisms accountability (OPI), is being followed. The results indicate that the quality of efficiency guarantees to institution to be a counterweight and control towards the government, notwithstanding the disparagement of transparency during this six-year term.

Resumen: el Instituto Nacional de Transparencia, Acceso a la Información y Protección de Datos Personales (INAI) es un organismo creado para garantizar el acceso a la información pública y proteger las libertades fundamentales, con facultades para supervisar y controlar al gobierno, a través de un sistema de transparencia que permite la exposición de casos de opacidad y corrupción ante la opinión pública. Con el fin de evaluar lo anterior, se analiza la eficacia del instituto a partir de su diseño estructural y el impacto que ha tenido en torno a la gobernabilidad democrática en México. Para ello, se sigue principalmente la propuesta de Ackerman para examinar los organismos independientes pro-rendición de cuentas (OIP). Los resultados indican que la eficacia en términos cualitativos garantiza al instituto ser un ente de contrapesos y de control hacia el gobierno, pese al menosprecio a la transparencia en el actual sexenio.

Abstract The purpose of this article is to analyse the right of access to public information with particular reference to public contracts and its often invoked confidentiality clause. To do so, it begins with the standards developed by the Inter-American Court of Human Rights in relation to this right, linking them to Uruguayan internal regulations and focusing on its limits. It examines the main tools used to control restrictions on this right, such as the principle of proportionality and the harm test. It postulates that the inclusion of a confidentiality clause is not sufficient to exempt certain data from public access, but that a more in-depth examination is necessary, in which specific tools should be applied. The article analyses as an example the case of the acquisition of vaccines for Covid-19, applying the mentioned parameters for their control and resolution, which go beyond this case and the Uruguayan State.

Resumen El artículo se propone abordar al derecho de acceso a la información pública en lo que particularmente refiere a los contratos públicos y a su muchas veces alegada cláusula de confidencialidad. Para ello, parte de los estándares que la Corte Interamericana de Derechos Humanos ha desarrollado en relación con este derecho, lo vincula con la normativa interna uruguaya, y se centra en sus límites. Se examinan las principales herramientas que se emplean para el control de las restricciones a este derecho, como el principio de proporcionalidad y el test del daño. Se postula que no basta con la inclusión de una cláusula de confidencialidad para exceptuar a ciertos datos del acceso público, sino que es necesario la realización de un examen más profundo y en el que tomen en cuenta estos postulados. Toma como ejemplo los casos de la adquisición de vacunas para el Covid-19, y aplica las citadas herramientas para su control y resolución que van más allá de este caso y del Estado uruguayo.

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.