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

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

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.

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.

ABSTRACT At present, it is observed that individuals significantly increase the value of their assets, in many cases, such increases have no justification, so they omit the payment of their taxes, generating a low tax collection in the country. The objective of this research work was to analyze the criteria that allow the detection of the unjustified increase in wealth of Peruvian individuals. The methodology applied was qualitative, phenomenological design, with a non-probabilistic sampling based on the professional experiences of three experts in tax matters. The result was that the tax administration applies certain criteria, classified under the following headings: financial system, social, informality, auditing and digitalization. The most important criteria during the COVID 19 pandemic were e-commerce and social networks, used to generate income and evade taxes. It is concluded that natural persons incur in unjustified asset growth, due to lack of knowledge, because they do not wish to formalize or because they do not have a technical accounting team to guide them in the aforementioned criteria. It is suggested that the tax administration should supervise the new criteria related to digitalization in order to reduce unjustified capital gains in Peru.

RESUMEN En la actualidad, se observa que las personas naturales incrementan significativamente el valor de su patrimonio, en muchos casos, dichos incrementos no tienen justificación alguna, por lo que omiten el pago de sus tributos, generando en el país una baja recaudación. El presente trabajo investigación tuvo como objetivo analizar los criterios que permiten la detección del incremento patrimonial no justificado en las personas naturales del Perú. La metodología aplicada fue de tipo cualitativo, diseño fenomenológico, tiene un muestreo no probabilístico basándose en las experiencias profesionales de tres expertos en materia tributaria. Obteniendo como resultado que la administración tributaria aplica ciertos criterios, clasificados en los siguientes rubros: sistema financiero, social, informalidad, fiscalización y digitalización. Siendo los criterios más resaltantes durante la pandemia COVID 19 el comercio electrónico y redes sociales, utilizados para generar ingresos y evadir impuestos. Se concluye que las personas naturales incurren en incremento patrimonial injustificado, por desconocimiento, porque no desean formalizarse o porque no cuentan con un equipo técnico contable que les oriente en los criterios antes mencionados. Se sugiere que la administración tributaria, deba fiscalizar a los nuevos criterios relacionados con la digitalización, para reducir el incremento patrimonial no justificado en el Perú.

Abstract The Superior Court of Justice (STJ), through Precedent 555, points out 3 (three) requirements so that the statute of limitations, in entries by approval, is counted from the date of occurrence of the triggering event (art. 150, § 4º National Tax Code - CTN): declaration of debt, payment and good faith. The absence of one of these requirements transfers the suspension of this period to the beginning of the following financial year (art. 173, item I of the CTN). The general objective of the study is to find out the scope of Precedent 555 of the STJ, within the scope of ICMS. In which cases the statute of limitations is counted based on the data on the occurrence of the triggering event and in which cases the statute of limitations is counted from the following fiscal year. The methodology applied was the exploratory deductive method, as analyzing some cases, especially tax benefits declared unconstitutional, Difference in Rates - DIFAL and Special Regimes, it was possible to verify in which cases there was launch, payment and, mainly, good faith on the part of the taxpayer. Thus, the following conclusion was reached: the deadline provided for in art. 173, I of the CTN applies in addition to cases of fraud, evasion and conclusion, to cases in which there was a lack of declaration and payment for each specific triggering event. However, even in cases where the tax collector does not make the assessment correctly and the administration needs to register the difference, due to the fact that the taxpayer did not hide the triggering event from the tax authorities, characterizing good faith, it is understood that the statute of limitations should be as provided for in art. 150, § 4 - CTN.

Resumo O Superior Tribunal de Justiça (STJ), por meio da Súmula 555, aponta três requisitos para que o prazo decadencial, nos lançamentos por homologação, seja contado a partir da data de ocorrência do fato gerador (art. 150, § 4º, CTN): declaração do débito, pagamento e boa-fé. A ausência de um desses requisitos transfere a contagem do prazo para o início do exercício seguinte (art. 173, inciso I, do CTN). O objetivo geral deste estudo é saber o alcance da Súmula 555 do STJ no âmbito do ICMS. Em quais hipóteses o prazo decadencial é contado da data de ocorrência do fato gerador e em quais delas o prazo decadencial é contado a partir do exercício seguinte. A metodologia aplicada foi o método dedutivo exploratório, pois a partir da análise alguns casos, especialmente benefícios fiscais declarados inconstitucionais, Diferença de Alíquotas (DIFAL) e Regimes Especiais, foi possível verificar em quais deles houve lançamento, pagamento e, principalmente, boa-fé do contribuinte. Assim, chegou-se à seguinte conclusão: o prazo previsto no art. 173, I, do CTN aplica-se - além dos casos de fraude, sonegação e conluio - aos casos em que houve ausência de declaração e pagamento a cada fato gerador específico. Porém, mesmo nos casos em que o contribuinte não faz o lançamento corretamente e, portanto, a administração necessita efetuar o lançamento da diferença, tendo em vista que o contribuinte não ocultou do Fisco o fato gerador, caracterizando a boa-fé, entende-se que o prazo decadencial deverá ser o previsto no art. 150, § 4º, CTN.

Abstract Aiming to contribute to the reflection on issues related to tax litigation and improve the debate about this subject, this article explores general aspects of Provisional Measure (MP) No. 1.160/2023 as established in the tax package, as well as the changes undergone by the Administrative Council of Tax Appeals (CARF), regarding the return of the casting vote. The method is deductive, and the considerations are based on specific literature, bibliographic research and the national legislative framework. The formulation of the problem comprises the following question: does the return of the pro-State casting vote in CARF reduce losses of the Public Treasury, restoring the collection of revenues of the public coffers, according to the explanatory memorandum of MP 1.160/2023? The article addresses the hypothesis that MP 1.160/2023 generates reflections on the assessment by the Judiciary of complex tax matters and disputes involving large amounts of money, since, when the taxpayer is defeated in CARF, he can appeal to the Judiciary, thus postponing the collection of taxes and giving way for a future prospection of collection. It is concluded that the government, in order to increase revenues and reduce the deficit of public accounts, has adopted this MP as a response to the growing demand related to decisions on controversial issues involving both the Tax Law and the public administration, without regard to the negative consequences, such as increased insecurity and litigation.

Resumo O artigo tem por escopo explorar os aspectos gerais contemplados pela Medida Provisória (MP) n.º 1.160/2023 previstos no pacote fiscal e as alterações no Conselho Administrativo de Recursos Fiscais (CARF) com o retorno do voto de qualidade, objetivando contribuir com a reflexão e aperfeiçoamento do debate em matéria do contencioso tributário fiscal. O método é o dedutivo, e as considerações pautadas em literaturas específicas, pesquisas bibliográficas, arcabouço legislativo pátrio. A formulação do problema passa pelo seguinte questionamento: o retorno do voto de qualidade pró-Estado no CARF reduz prejuízos a fazenda pública restabelecendo a arrecadação de receitas para os cofres públicos, conforme exposição de motivos da MP n.º 1.160/2023? Trabalha-se a hipótese de que a MP n.º 1.160/2023, geraria reflexos no que se refere a apreciação do Judiciário de teses tributárias complexas e de valores expressivos, posto que quando o contribuinte é vencido no CARF, pode recorrer ao judiciário, postergando assim o recolhimento dos tributos e dando lugar à possibilidade de arrecadação futura. Conclui-se que o governo, para otimizar o aumento da arrecadação e reduzir o déficit das contas públicas, adotou essa MP, como resposta à crescente demanda que gravita em torno das decisões de temas polêmicos envolvendo o Direito Tributário e a Administração Pública, sem atentar-se para consequências negativas, como o aumento da insegurança e do contencioso judicial.

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 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.

Exchange of information is a mechanism that enables tax authorities to share tax information across borders. Exchange of information curtails harmful practices such as tax evasion and tax avoidance by promoting cooperation between tax authorities. Recent world events have seen unprecedented levels of globalisation and novel income-earning structures. Taxpayers earn income from streams that were previously unavailable. These developments have led tax authorities to implement policies that focus on improved financial transparency and better multilateral cooperation. This article argues for the implementation of blockchain technology to facilitate exchange of information in South Africa. Blockchain is a ledger that records and stores information on an online network. Blockchain's features make it conducive for use in cross-border administration and exchange of tax information. Blockchain creates a platform for financial transparency because data stored on the blockchain is reliable and accurate. Tax information is exchanged in real time, thereby reducing tax authorities' administrative burden and enhancing cooperation.

Abstract In the 2024 Master Plan, the Mexican Tax Administration Service (SAT) formally announced that Artificial Intelligence (AI) will be used to classify taxpayers according to their tax risk, identify complex networks of avoidance and evasion, and detect inconsistencies associated with smuggling and front companies. The objective of this work is to identify, analyze and compare the perception of academic researchers on the possible benefits and potential risks of using AI in the SAT. To do so, a questionnaire was developed that was answered by 65 researchers attached to research groups or institutes specialized in AI or tax administration from different Mexican universities. According to these researchers, the possible benefits of using AI in the SAT are optimization of time and resources; greater efficiency and effectiveness in processes; reduction of fraud and tax evasion; greater precision in calculations; reduction of operating costs; increase in tax collection; and improvement of service to taxpayers. On the other hand, the potential risks of using AI in the SAT are the use of algorithms with socioeconomic, racial, national and gender biases that result in processes of discrimination, exclusion and injustice; the disappearance of jobs; processes that become a “black box”; the diffusion of the responsibility of public servants; transparency problems; the generation of unemployment, and unauthorized use of taxpayer data.

Resumen En el Plan Maestro 2024 el Servicio de Administración Tributaria de México (SAT) anunció formalmente que la Inteligencia Artificial (IA) será utilizada para clasificar a los contribuyentes de acuerdo con su riesgo fiscal, identificar redes complejas de elusión y evasión, y detectar inconsistencias asociadas con el contrabando y empresas fachada. El objetivo de este trabajo es identificar, analizar y comparar la percepción de investigadores académicos sobre los posibles beneficios y los potenciales riesgos del uso de la IA en el SAT. Para ello, se elaboró un cuestionario que fue respondido por 65 investigadores adscritos a grupos o institutos de investigación especializados en IA o administración tributaria de distintas universidades mexicanas. De acuerdo con dichos investigadores los posibles beneficios del uso de la IA en el SAT son: optimización del tiempo y recursos; mayor eficiencia y eficacia en los procesos; reducción del fraude y la evasión fiscal; mayor precisión en los cálculos; reducción de los costos operativos; aumento en la recaudación tributaria; y mejoramiento del servicio a los contribuyentes. Por otro lado, los potenciales riesgos del uso de la IA en el SAT son: utilización de algoritmos con sesgos socioeconómicos, de raza, nacionalidad y género que se traducen en procesos de discriminación, exclusión e injusticias; desaparición de puestos de trabajo; procesos que se convierten en una “caja negra”; hacer difusa la responsabilidad de los servidores públicos; problemas de transparencia; generación de desempleo, y uso no autorizado de los datos de los contribuyentes.

Resumo Este artigo avalia o impacto da descentralização do Imposto sobre a Propriedade Territorial Rural (ITR) nos municípios do Rio Grande do Sul. O ITR contém instrumentos que agem nas esferas fiscal e extrafiscal, mas, segundo a literatura, a fiscalização ineficiente da União compromete sua efetividade. O convênio de 100% busca enfrentar esse problema transferindo integralmente o imposto para municípios que assumam a administração do tributo. Este estudo analisa o impacto desse acordo tanto sobre a tributação quanto sobre os aspectos extrafiscais, como Valor Adicionado, uso do solo, expansão da fronteira agrícola e concentração fundiária dos municípios conveniados. Usando o método de diferença-em-diferenças para múltiplos períodos de tempo e dados de 2002 a 2019, o estudo encontrou evidências de que os municípios conveniados experimentaram aumentos de até 35% na arrecadação do ITR, um aumento no uso da terra de até 12% e uma participação da produção agrícola no produto total até 24% maior. Entretanto, não houve efeitos estatisticamente significativos na concentração de terras ou no desmatamento. Esses resultados sugerem que a descentralização do ITR está sendo bem-sucedida em aumentar a eficácia fiscal e extrafiscal do imposto. Pesquisas futuras podem expandir a análise para outras regiões ou nível nacional. (ITR Sul mas literatura efetividade 100 tributo extrafiscais Adicionado solo diferençaemdiferenças diferença diferenças 200 2019 35 12 24 maior Entretanto desmatamento bemsucedida bem sucedida nacional 10 20 201 3 1 2

Abstract This paper evaluates the impact of the decentralization of Rural Territorial Tax (ITR), in municipalities of the Rio Grande do Sul State. ITR contains instruments that act in the extra and fiscal spheres. The literature evaluates its effectiveness as insignificant tough, due to the oversight of the Federal Government. The 100% covenant aims to face this issue, transferring the tax to the interested municipalities that would assume the administration of ITR. This paper analyzes the impact of the agreement over taxation and extra-fiscal aspects, added value, soil usage, agricultural border expansion, and land concentration of the associated municipalities. By using the difference-in-differences method and data from 2002 to 2019, the study found evidence that the associated municipalities experimented with up to 35% ITR collection. Up to 12% of soil usage was raised. Agricultural product participation in the total production is up to 24% higher. Any statistical effects on the concentration of soil or deforestation. The results suggest that the decentralization of ITR is successful in raising the efficiency of ITR fiscal and extra-fiscal taxation. Future research will expand the analysis for other regions or at a national level. ITR, , (ITR) State spheres tough Government 100 issue extrafiscal aspects value expansion differenceindifferences difference differences 200 2019 35 collection 12 raised 24 higher deforestation level (ITR 10 20 201 3 1 2

Abstract Judicial delay in Brazil is a severe and persistent problem. This work helps to understand the causes of this issue, by identifying and discussing 12 factors that increase the length of the judicial process in the country. These factors were identified through content analysis of interviews with 15 key players in the Brazilian justice system, including judges, prosecutors, and lawyers. Each factor was discussed based on academic literature, official reports, and performance indicators. The research findings show that factors such as the low cost of filling, the absence of punishment for repetitive litigants, and tax foreclosures promote an overload of processes in the courts. The Judiciary also seems to be burdened with attributions beyond the jurisdictional function, such as collecting evidence and locating debtors and assets. The excess of disputes and assignments has made the Brazilian judicial machine large, slow, and expensive. Public policies to reduce judicial delays in the country are suggested. problem issue 1 system judges prosecutors lawyers literature reports indicators filling litigants courts function assets large slow expensive suggested

Resumo A morosidade judicial no Brasil é um problema grave e persistente. Este trabalho ajuda a compreender as causas desse problema, na medida em que identifica e discute 12 fatores que aumentam o tempo do processo judicial no país, os quais foram identificados com base na análise de conteúdo de entrevistas com 15 atores-chave do sistema brasileiro de Justiça, entre juízes, promotores e advogados. Cada um dos fatores foi discutido segundo a literatura acadêmica, relatórios oficiais e indicadores de desempenho. Os achados da pesquisa mostram que fatores como o baixo custo do ajuizamento, a ausência de punição a litigantes repetitivos e o ajuizamento de execuções fiscais promovem uma sobrecarga de processos nos tribunais. O Judiciário também parece sobrecarregado por atribuições que extrapolam a função jurisdicional, como coletar evidências e localizar devedores e bens. O excesso de disputas e atribuições teria tornado a máquina judiciária brasileira grande e lenta, além de cara. Políticas públicas de redução da morosidade judicial no país são sugeridas. persistente 1 atoreschave atores chave Justiça juízes advogados acadêmica desempenho tribunais jurisdicional bens lenta cara sugeridas

Resumen Las demoras judiciales en Brasil son un problema grave y persistente. Este trabajo ayuda a comprender las causas de este problema, ya que identifica y discute 12 factores que aumentan la duración del proceso judicial en el país. Los factores fueron identificados a partir del análisis de contenido de entrevistas con 15 actores clave del sistema de justicia brasileño, entre jueces, fiscales y abogados. Cada factor fue discutido con base en la literatura académica, informes oficiales e indicadores de desempeño. Los hallazgos de la investigación muestran que factores como el bajo costo de presentación, la ausencia de sanción para los litigantes reincidentes y la presentación de ejecuciones fiscales promueven una sobrecarga de procesos en los tribunales. El Poder Judicial también parece estar cargado de atribuciones que van más allá de la función jurisdiccional, como reunir pruebas y localizar deudores y bienes. El exceso de disputas y asignaciones habría hecho grande y lenta la máquina judicial brasileña, además de costosa. Se sugieren políticas públicas para reducir las demoras judiciales en el país. persistente 1 país brasileño jueces abogados académica desempeño tribunales jurisdiccional bienes brasileña costosa

ABSTRACT This study adapted chapter 2 of the PhD research Building the power: dictatorship and public works in São Paulo (1965-1976), written by Deborah Regina Leal Neves and it analyzes the municipal administration of Mayor Faria Lima (1965-1969) and the impacts of the 1966 Tax Reform on São Paulo finances, with emphasis on the carrying out of big public works as a hallmark of the period characterized as “authoritarian modernization.” Primary sources such as reports and municipal budget combining bibliographic debate are used to analyze the financial and urban aspects in the first two years of the mandate (1965-1967) and in its final years (1967-1969) post-Tax Reform period. power 19651976, 19651976 1965 1976 , (1965-1976) 19651969 1969 (1965-1969 196 finances authoritarian modernization. modernization 19651967 1967 (1965-1967 19671969 (1967-1969 postTax post 1965197 197 (1965-1976 1965196 (1965-196 19 1967196 (1967-196 196519 (1965-197 (1965-19 1 196719 (1967-19 19651 (1965-1 19671 (1967-1 (1965- (1967- (1965 (1967 (196 (19 (1 (

RESUMO Este artigo é a adaptação do capítulo 2 da pesquisa de doutorado Construindo o poder: ditadura e obras públicas em São Paulo (1965-1976), de autoria de Deborah Regina Leal Neves e nele é feita a análise da gestão municipal do prefeito Faria Lima (1965-1969) e os impactos da Reforma Tributária de 1966 sobre as finanças de São Paulo, com destaque para a realização de grandes obras públicas como marca do período caracterizado como “modernização autoritária”. Utiliza-se fontes primárias, como relatórios e orçamento municipal, e debate bibliográfico, analisando aspectos financeiros e urbanísticos nos dois primeiros anos de mandato (1965-1967) e nos anos finais (1967-1969), período pós-Reforma Tributária. poder 19651976, 19651976 1965 1976 , (1965-1976) 19651969 1969 (1965-1969 196 modernização autoritária. autoritária . autoritária” Utilizase Utiliza se primárias bibliográfico 19651967 1967 (1965-1967 19671969, 19671969 (1967-1969) pósReforma pós 1965197 197 (1965-1976 1965196 (1965-196 19 1967196 (1967-1969 196519 (1965-197 (1965-19 1 196719 (1967-196 19651 (1965-1 19671 (1967-19 (1965- (1967-1 (1965 (1967- (196 (1967 (19 (1 (

RESUMEN Este artículo realiza una adaptación del capítulo 2 de la investigación doctoral Construyendo el poder: dictadura y obras públicas en São Paulo (1965-1976), escrita por Deborah Regina Leal Neves en el cual se evalúa la gestión municipal del alcalde Faria Lima (1965-1969) y los impactos de la Reforma Fiscal de 1966 sobre las finanzas de São Paulo, con énfasis en la ejecución de grandes obras públicas como marca del período caracterizado como “modernización autoritaria”. Para ello, se utilizan fuentes primarias como informes y presupuesto municipal, y debate bibliográfico sobre los aspectos financieros y urbanos en los dos primeros años del mandato (1965-1967), y en los años finales (1967-1969), período posterior a la Reforma Fiscal. poder 19651976, 19651976 1965 1976 , (1965-1976) 19651969 1969 (1965-1969 196 modernización autoritaria. autoritaria . autoritaria” ello 19651967, 19651967 1967 (1965-1967) 19671969, 19671969 (1967-1969) 1965197 197 (1965-1976 1965196 (1965-196 19 (1965-1967 1967196 (1967-1969 196519 (1965-197 (1965-19 1 196719 (1967-196 19651 (1965-1 19671 (1967-19 (1965- (1967-1 (1965 (1967- (196 (1967 (19 (1 (

Resumen La presente investigación tuvo como objetivo general determinar si existen disposiciones legales para el control, regulación y supervisión para el uso de las criptomonedas por parte de la Administración Tributaria del Ecuador. La relevancia del estudio estuvo en el análisis del funcionamiento, naturaleza jurídica y hasta posibles mecanismos de control tributario que se pueden implementar en la transferencia de riquezas en monedas virtuales. Se utilizó un enfoque de investigación cualitativa, consistente en la recopilación de información, comparación de legislación extranjera, y entrevistas a tres especialistas del derecho tributario. Los resultados apuntaron la necesidad de regular la utilización de las criptomonedas ya que reconocen la posibilidad de inversión que direcciona al desarrollo económico del Estado. Se advierte que la globalización de la sociedad se incrementa a ritmo acelerado, y el uso de monedas virtuales se convierte en un nuevo mecanismo del sistema financiero descentralizado que precisa la implementación de las nuevas tecnologías Fintech.

Abstract The present investigation had as a general objective to propose fiscal control mechanisms of cryptocurrencies for their regulation and effective supervision by the Tax Administration in Ecuador. The relevance of the study was in the analysis of the operation, legal nature and even possible tax control mechanisms that can be implemented in the transfer of wealth in virtual currencies. A qualitative research approach was used, consisting of the collection of information, comparison of foreign legislation, and interviews with three tax law specialists. The results pointed out the need to regulate the use of cryptocurrencies since they recognize the possibility of investment that directs the economic development of the State. It is noted that the globalization of society is increasing at an accelerated rate, and the use of virtual currencies becomes a new mechanism of the decentralized financial system that requires the implementation of new Fintech technologies.

Resumen: La siguiente investigación tiene por objetivo conocer la percepción ciudadana acerca de los impuestos durante el primer año de gobierno de Andrés Manuel López Obrador (AMLO). A través de una metodología cualitativa de grupos de enfoque se hizo una exploración de actitudes acerca de sus responsabilidades fiscales. Los hallazgos obtenidos sugieren que los ciudadanos mantienen una perspectiva negativa de los impuestos, producto de los escándalos de corrupción y las expectativas incumplidas de sus gobernantes. La información señala que los mexicanos han construido una dualidad “nosotros-ellos” dentro del imaginario colectivo, para diferenciarse de los políticos y empresarios, y esto impacta de forma negativa en su disposición para pagar sus contribuciones. Los grupos focales demostraron que la credibilidad del presidente Andrés Manuel López Obrador, era una variable que ponía en contradicción las actitudes iniciales de los participantes. Lo anterior parece indicar que la “autoridad moral” del presidente influye directamente en la opinión pública, al grado que las percepciones negativas de los impuestos se revierten, aunque no exentas de escepticismo.

Abstract: The following research aims to understand citizens’ perception about taxes during the first year of Andrés Manuel López Obrador’s (AMLO) administration. A qualitative focus group methodology was used to explore attitudes about fiscal responsibilities. The findings suggest that citizens maintain a negative perspective about taxes due to the corruption scandals and unfulfilled expectations of their representatives in power. The results show that Mexicans have created an “us-them” duality, to differentiate themselves from politicians and businesspersons, negatively influencing their willingness to pay taxes. Similarly, the focus groups showed that AMLO’s presidential credibility was a variable that contradicted the initial attitudes of the participants. This seems to indicate that the ‘moral authority’ of the President directly influences public opinion, to the extent that even the initial negative perspectives about taxes are reversed, although not without skepticism.

Resumen: Uno de los principales procesos en la administración tributarias es la gestión de cobranza. El objetivo de este proceso, entre otros, es la recuperación de los recursos económicos que han sido declarados por los contribuyentes. Debido a las limitaciones de las administraciones tributarias, tales como: personal, herramientas, tiempo, etc., las administraciones tributarias buscan la recuperación de las deudas en las etapas tempranas de control, donde el costo de recaudación es menor que en las etapas posteriores. Para optimizar el proceso de gestión de cobranza y contribuir a la toma de decisiones, este trabajo propone un marco de trabajo basado en aprendizaje profundo para detectar comportamientos atípicos de contribuyentes con alta probabilidad de no pago. Grupos de comportamiento normal y atípico fueron también analizados para encontrar eventos de interés usando reglas de asociación.

Abstract: One of the primary processes in tax administration is debt collection management. The objective of this process, among others, is to recover economic resources that have been declared by taxpayers. Due to limitations in tax administration such as staffing, tools, time, and others, tax administrations seek to recover debts in the early stages of control where collection costs are lower than in subsequent stages. To optimize the debt collection management process and contribute to decision-making, this study proposes a deep learning-based framework to detect atypical behaviors of taxpayers with a high probability of non-payment. Normal and atypical behavior groups were also analyzed to identify interesting events using association rules.