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

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

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

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

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

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

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

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

RESUMEN La educación 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 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.

Corporate tax avoidance can impede governments' spending towards social and economic initiatives that can increase infrastructure development, economic growth, and equality, and reduce poverty. Yet, why some companies avoid more tax than others is not adequately understood, and, in particular, research regarding the influence of CEO-characteristics on tax avoidance, is lacking. This study is an empirical investigation into the influence of a CEO's tax knowledge and tax awareness, construed as a 'CEO effect', on corporate tax avoidance, using data from the 112 largest listed companies on the Johannesburg Securities Exchange between 2004 and 2018. We found that the CEO effect, not measured before, does not have an observable influence on the level of corporate tax avoidance. This finding assuages possible concerns that chartered accountants, and particularly chartered accountants in the top leadership positions in large companies, are more shareholder oriented, to the detriment of the interests of society, as suggested in the literature. SIGNIFICANCE: Our findings suggest less influence of the CEO, as an upper-echelon member, on companies' behaviour, such as corporate tax avoidance, than other published studies have found. Moreover, the findings indicate that the tax knowledge and awareness construed as a CEO effect, does not influence corporate tax avoidance. In the main, the results provide little support for claims made by the South African Institute of Chartered Accountants, the chartered accountant's regulatory body, that chartered accountants can help companies to avoid tax to increase profits. This may sway society's view of the chartered accountant and their role in the South African economy.

Abstract Any act in the will brings with it development and civilization, while tax events generate discomfort for citizens, consequently leaving personal stagnation and limited national growth. The omission or falsity of the tax obligations come from extensive tax information, confusing and poorly disclosed, by the tax authorities, leaving a valuable opportunity to carry out this study. The objective of the present investigation was to generate an understanding of the tax culture the students of the Polytechnic University of the Valley of Mexico, in the career in Administration and business management, on rights and obligations attributable to taxpayers, through a technological resource called "NPC Learn culture-contributory" taught through Telegram. This proposal is based on the action-research method, socio-critical paradigm, qualitative approach, collaborative design, critical-emancipatory-practical type, and cross-section, focused on learning and awareness of the actors. The universe was made up of students from the Polytechnic University of the Valley of Mexico, while its sample concerns twenty-four subjects, studying the subject of Tax Contributions. Surveys via Google Drive and face-to-face discussion forums were used to collect information. Therefore, according to the experience obtained, it is essential to point out how the citizen understands the fiscal structure in Mexico.

Resumen Todo acto situado en voluntad trae consigo desarrollo y civilización, mientras que los hechos impositivos generan incomodidad a los ciudadanos, dejando en consecuencia estancamiento personal y limitado crecimiento Nacional. La omisión o falsedad de las obligaciones tributarias provienen de una extensa información fiscal, confusa y con escasa divulgación, por parte de las autoridades fiscales, dejando una valiosa oportunidad, de llevar a cabo este estudio. El objetivo de la presente investigación fue generar comprensión de la cultura contributiva a los alumnos de la Universidad Politécnica del Valle de México, en la carrera en Administración y gestión empresarial, sobre derechos y obligaciones atribuibles de los contribuyentes, por medio de un recurso tecnológico denominado “NPC Aprende cultura-contributiva” impartido a través de Telegram. Esta propuesta está basada en el método de investigación-acción, paradigma socio crítico, enfoque cualitativo, diseño colaborativo, tipo critico-emancipador-práctico y corte transversal, centrado en el aprendizaje y concientización de los actores. El universo estuvo compuesto por estudiantes de Universidad Politécnica del Valle de México, mientras que su muestra se atañe a veinte cuatro sujetos, cursando la materia de Contribuciones fiscales. Para recolectar información se utilizaron encuestas vía Google Drive y foros de discusión en forma presencial. Por ende, de acuerdo con la experiencia obtenida, es indispensable puntualizar, como comprende el ciudadano la estructura fiscal en México.

Resumen Desde la lógica de la modernidad capitalista, distintas formas de reproducción de la vida son pensadas como comunidades atrasadas que hay que modernizar. Ciertas regiones de México, como El Bajío (Centronorte-Occidente), representan territorios en transición con una importante actividad industrial creciente, con uno de los mayores aumentos del producto interno bruto (PIB) y efectos importantes en las relaciones comunitarias. El objetivo de este estudio fue conocer la percepción de las juventudes sobre las dinámicas en sus relaciones laborales, comunitarias y de género en el contexto de la transición agrícola-industrial de sus localidades, debido a la inserción del Parque Tecnoindustrial Castro del Río (de aquí en adelante PTCR). Se realizó un estudio mixto concurrente, a lo largo de tres meses, mediante la aplicación de un cuestionario, grupos de discusión y entrevistas semiestructuradas. Entre los principales hallazgos: (1) se detectó un cambio de paradigma en cuanto a la perspectiva del trabajo en los jóvenes de menor edad, aunque persiste la memoria de formas productivas comunitarias previas; así como percepciones importantes sobre derechos laborales y agencia en lo que respecta al trabajo formal y asalariado; (2) se identificó una relevancia notoria de las fiestas patronales y los escasos espacios comunes como sitios significativos de interacción, colaboración comunitaria y sentido del lugar, y (3) se percibieron tensiones en las relaciones de género, debido a la inserción de la mujer en el ámbito laboral industrial y a expresiones diversas de autonomía que se contraponen a las creencias y expectativas sexistas por parte de los hombres de mayor edad.

Abstract From a capitalist point of view, pre-industrial communities are a rich source of cheap labour and resources, which could be put to profitable use if industrialised. This is normally presented politically as bringing the modern world’s quality of life improvements to impoverished and struggling communities, or more crudely as modernising “backward” modes of societies. Certain regions of Mexico, such as El Bajío (Central North-West of Mexico) represent territories in transition from an agricultural to industrial economy; with an important growing automotive sector among others; one of the largest increases in Gross Domestic Product (GDP) and important effects on community relations. The Bajío represents a region characterized by a significant number of sources of employment in the industry, tax incentives from the State, low wages and the absence of strikes. The Castro del Río Tecnoindustrial Park (PTCR) was built more than a decade ago, during the boom of the automotive industry in the region, and, as indicated by its official website, it houses 72 companies from 6 different countries, has a “young and abundant workforce: more than 700 thousand inhabitants in a radius of 20 kilometres", and a "Public Training Institute for technicians through the CONALEP Castro del Río campus, located within the park". Most of the communities affected by this technological development have incipient urban development, with limited access to basic services such as drainage or drinking water, no or limited common spaces for social interaction, recreation and sports, and little or no health, education and cultural equipment. The inhabitants of these communities work in the fields, construction, or as labourers in the PTCR companies. The aim of this study was to examine the perception of youth about the labor, community and gender relational dynamics in the context of the agricultural-industrial transition of their localities, due to the insertion of the PTCR. A concurrent mixed study was carried out over three months by applying a questionnaire, discussion groups and semi-structured interviews. Among the main findings, the following stand out: 1) A paradigm shift was detected in terms of the perspective of work in young people, although the memory of previous community productive forms persists; Likewise, important perceptions about labor rights and agency are detected in relation to formal and salaried work and an awareness of the notorious forms of labor abuse in factories; 2) A relevance of the management holidays and common spaces was identified, which in some communities are scarce, as significant spaces for interaction, collaboration community and sense of place; 3) Tensions are perceived in gender relations due to the entry of women in to the industrial work environment and diverse expressions of their autonomy that are opposed to sexist beliefs and expectations on the part of older men. Young women’s career, work, and recreational expectations are viewed as negative and undesirable. The reported study made it possible to visualise the perceptions of youth about the relationships affected by the agricultural-industrial transition of their communities. Some limitations identified are related to the short time available to the team to carry out the study, the unsafe conditions in the area derived from organised crime. It is relevant to continue this study and delve into the aspects analysed. It is viewed as a prospective investigation to return to the communities and carry out a new study to analyse the three types of relationships and the role played by ICTs, the increasingly widespread pro-gender equality discourse, as well as the changes that appear in perspectives 3 years after the first study.

The quest to improve customer satisfaction is one of the core aims of businesses in the competitive global market. This paper aims to apply the principles of Lean Six Sigma for continuous improvement in a small enterprise in the service industry in South Africa. A case study approach was used to carry out the investigation using the Lean Six Sigma 'define measure analyze improve and control' (DMAIC) approach. Data collection was done in a face-to-face interview and brainstorming session with the business owner and consultants. Observations and a time study were also used to collect additional data. The results showed a lack of knowledge and awareness of Lean Six Sigma among the business owner and the consultants. The commitment to and engagement of management in the project contributed positively to the implementation of the DMAIC approach. The process improvement changes were applied over a period of three months, after which the process performance was reviewed. The case study resulted in a 60.3% reduction in total non-value-added time and an increase in both the value-added time (53.85%) and the amount of uptime (10.74%). Furthermore, downtime was also reduced (47.7%). This study shows that the application of the Lean Six Sigma tool could solve the challenges of productivity and waste in a bookkeeping and tax consulting SME in the Gauteng province with a direct implication for operational efficiency and customers' satisfaction.

Die strewe om kliëntetevredenheid te verbeter is een van die kerndoelwitte van besighede in die mededingende globale mark. Hierdie artikel het ten doel om die beginsels van "Lean Six Sigma" toe te pas vir voortdurende verbetering in 'n klein onderneming in die dienste sektor in Suid-Afrika. 'n Gevallestudiebenadering is gebruik om die ondersoek te doen deur middel van "Lean Six Sigma" se DMAIC ('definieer meet, analiseer, verbeter en beheer) benadering. Data-insameling is gedoen in persoonlike onderhoude en dinkskrumsessie met die besigheidseienaar en konsultante. Waarnemings en 'n tydstudies is ook gebruik om bykomende data in te samel. Die resultate het 'n gebrek aan kennis en bewustheid van "Lean Six Sigma" onder die sake-eienaar en die konsultante getoon. Die verbintenis tot en betrokkenheid van bestuur by die projek het positief bygedra tot die implementering van die DMAIC-benadering. Die prosesverbeteringsveranderinge is oor 'n tydperk van drie maande toegepas, waarna die prestasie weer evalueer is. Die gevallestudie het gelei tot 'n vermindering van 60,3% in totale nie-waarde-toegevoegde tyd en 'n toename in beide die waardetoegevoegde tyd (53,85%) en die beskikbaarheid (10,74%). Verder is onbeskikbaarheid ook verminder (47,7%). Hierdie studie toon dat die toepassing van "Lean Six Sigma"- die uitdagings van produktiwiteit en vermorsing in 'n boekhou- en belastingkonsultasie-"SME" in die Gauteng provinsie kan oplos met 'n direkte verbetering vir bedryfsdoeltreffendheid en klante se tevredenheid.

ABSTRACT Many times you can hear that there are irregularities in the accounting or accounting processes of a company or institution. Such is the case that anomalies are revealed in the different processes that are carried out. A correct functioning of the accounting information allows, without a doubt, to increase the efficiency of the personnel that works with it daily, as well as minimizing the possibilities that some unfortunate event that leads to lack of control or tax evasion in the worst case. A great step forward in this problem is the one of automation to be able to eradicate the human errors that come with it.Not only can these systems be automated but others that relate to educational institutions and are used in their libraries, thus allowing a quick and efficient inventory to be established. Fostering a culture in students to carry accounting information in an effective way would raise awareness and be in tune with the digital demands that today demands the growing development of digitalization in the current era.

RESUMEN Muchas veces se puede escuchar que existen irregularidades en los procesos contables o contabilidad de una empresa o institución. Tal es así que se ponen de manifiesto anomalías en los diferentes procesos que se llevan a cabo. Un correcto funcionamiento de la información contable permite, sin dudas, elevar la eficiencia del personal que diariamente labora con él además de minimizar las posibilidades que se produzca algún hecho lamentable que acarre en descontrol o evasiones fiscales en el peor de los casos. Un gran paso de avance en esta problemática es el uno de la automatización para poder erradicar los errores humanos que traen aparejados. No solo puede automatizarse estos sistemas sino otros que se relacionan con las instituciones educativas y que son utilizados en las bibliotecas de las mismas, permitiendo así que se puedan establecer un rápido y eficaz inventario. Fomentar una cultura en los estudiantes para llevar la información contable de una manera efectiva lograría sensibilizarlos y estar a tono con las exigencias digitales que hoy demanda el creciente desarrollo de la digitalización en la era actual.

ABSTRACT The purpose of this research is to get to know the people's satisfaction regarding the quality of the public cleaning service provided by the Provincial Municipality of Callao, for the year 2021. The methodology used was the data collection technique through surveys. The results showed that the surveyed population considers that they have a predominantly "fair" and "poor" quality level of the cleaning, sweeping and collection service. Regarding the level of cleanliness, respondents consider that parks and markets have an acceptable level. Meanwhile, neighbors rated the separated collection service as "very bad." In addition, more than 50% of surveyed people do not comply with their obligation to pay municipal taxes and this action affects tax collection in the Municipality of Callao, because it does not allow to cover all the expenses of providing public cleaning services. Finally, there is a service quality gap that the Municipality must attend to by implementing an adequate waste management plan and environmental awareness and education programs, so that people act responsibly and thus improve the level of public cleaning service.

RESUMEN La presente investigación tiene como objetivo conocer la satisfacción de la población con respecto a la calidad del servicio de limpieza pública brindado por la Municipalidad Provincial del Callao, para el año 2021. La metodología empleada fue la técnica de recolección de datos a través de encuestas. Los resultados mostraron que la población encuestada considera tener un nivel de servicio de limpieza, barrido y recolección de residuos, predominantemente, de Regular y Mala calidad. Con respecto al nivel de limpieza, se registró que los parques y mercados cuentan con un nivel aceptable. Asimismo, los vecinos calificaron con un nivel Muy malo el servicio de recolección diferenciada. Además, se identificó que más del 50% de la población encuestada no cumple con su obligación de pagar los arbitrios municipales y esta acción repercute en la recaudación de arbitrios en la Municipalidad del Callao, debido a que no permite cubrir la totalidad de los gastos de la prestación del servicio de limpieza pública. Finalmente, existe una brecha de calidad de servicio que debe ser atendida por la Municipalidad mediante la implementación de un adecuado plan de gestión de residuos y programas de sensibilización y educación ambiental, para que la población actúe de forma responsable y así se logre mejorar el nivel de servicio de limpieza pública.

This research provides insight into South Africa's prospects should the country reach the proverbial fiscal cliff. The definition of the fiscal cliff used in this article refers to the point where social grants, interest on government debt and public service salaries exceed the total income of the South African government. This point has already been reached in the 2020/21 fiscal year, but is expected to be of a temporary nature. There is, therefore, still room to fend off a permanent fiscal crisis, provided that the public service salary bill be contained. At the same time, the government will have to budget more realistically for lower economic growth and therefore lower growth in tax revenue. Academic literature on South Africa's fiscal cliff is limited, but the mainstream media (print and electronic) focuses on this issue frequently and extensively. The term "fiscal cliff" has, therefore, become part of the South African economic lexicon. The point where the fiscal cliff is reached is calculated by using the fiscal cliff barometer. The barometer shows that South Africa's fiscal position has weakened significantly over the past decade, partly because public service salaries and interest payments on government debt have grown too fast in relation to South Africa's potential and actual economic growth rates. The barometer readings are calculated as a ratio using variables for the estimated years to the cliff as well as the total years within the forecast period. The formula is calculated mathematically as: years to cliff (equation 1) total years forecasted In theory, values can range from one (1) to minus infinity (-∞). However, in practice, only values between one and zero are considered. A high value (e.g. 0,9) indicates a high probability that the fiscal cliff will be reached in the near future, while a 0 (zero) value indicates that the fiscal cliff will not be reached at all. The analysis of South Africa's fiscal sustainability, based on the barometer readings, commences with 2007 data. The results show a significant spike in the barometer reading (closer to 1) from 0 (zero) in 2007 to 0,717 in 2014. Hereafter, the barometer reading stabilises, and even shows a slight improvement to 0,119, based on the 2018 Budget data. By 2018, therefore, the impression was that the government had taken sufficient cognisance of the warnings with regards to the fiscal cliff to start implementing steps to avoid it. This all changed in 2020, however, when the Supplementary Budget presented by the Minister of Finance (Mboweni 2020b) showed that the fiscal cliff had indeed been reached. Stated differently, for the 2020-fiscal year, civil service remuneration expenditure, interest on government debt and social grant payments will exceed total government revenue. All other expenditure will now have to be funded from further borrowing by the South African government. While it appears that research on the fiscal cliff has had an impact on government policy, it is probably a case of "too little, too late". The most important contributions to the research to date may be summarised as (i) the creation of an awareness of the danger of economic disaster, as expressed in the phrase "fiscal cliff" in South Africa's economic lexicon, (ii) a clear focus on the problem in civil society and the media, and (iii) transparent reporting on the public service salary bill by the government. Should a more permanent fiscal cliff materialise, South Africa's future could include elements of a failed state, the result of which will be serious financial hardship for all South Africans. The government will find it increasingly more difficult and expensive to borrow from the money and capital markets, and there will be minimal funds available for service delivery. Interest payments on government debt will also be suspended or severely curtailed, thus contributing to liquidity problems for pension funds and the banking and insurance industries. The only option is avoidance of the fiscal cliff. This challenge awaits the South African government.

Die navorsing gee 'n perspektief op Suid-Afrika se vooruitsigte indien die land by wyse van spreke oor die rand van die fiskale afgrond sou stort. Die definisie van die fiskale afgrond wat in hierdie artikel gebruik word, het betrekking op die punt waar maatskaplike toelaes, rente op staatskuld en staatsdienssalarisse die totale inkomste van die Suid-Afrikaanse regering oorskry. Hierdie kantelpunt is reeds in die 2020/21- fiskale jaar bereik, maar die verwagting is dat dit slegs tydelik van aard is. Daar is dus beperkte ruimte om 'n permanente fiskale krisis af te weer, maar dan moet die salarisrekening van die staatsdiens ingekort word. Terselfdertyd sal die regering meer realisties vir laer ekonomiese groei en dus laer groei in belastinginkomste moet begroot. Die punt waar die fiskale afgrond bereik word, word met behulp van die fiskale afgrondbarometer bereken. Hiervolgens het Suid-Afrika se posisie dramaties verswak oor die afgelope dekade, onder meer omdat staatsdienssalarisse en rentebetalings op staatskuld té vinnig gegroei het. Terselfdertyd het inkomste baie stadiger gegroei weens die inkrimping in Suid-Afrika se potensiële en werklike ekonomiese groeikoerse. Die navorsing oor die fiskale afgrond het 'n impak op regeringsbeleid gehad, maar dit is waarskynlik 'n geval van "té min, té laat". Opsommenderwys kan die belangrikste bydrae van die navorsing beskou word as (i) die insluiting van die frase "fiskale afgrond" in die Suid-Afrikaanse leksikon, (ii) 'n duidelike fokus op die probleem in die burgerlike samelewing, (iii) deursigtige rapportering oor die staatsdienssalarisrekening deur die regering, en (iv) 'n fokus op bestedingsvergelyking met die inkomstekant van staatsfinansies, eerder as die uitgawekant. As Suid-Afrika in gebreke sou bly om 'n fiskale afgrond af te weer, bestaan die risiko dat die land se toekoms sekere elemente van 'n mislukte staat ("failed state") mag insluit. Fondse vir dienslewering sal meer beperk wees terwyl rentebetalings op staatskuld onder druk sal kom, wat tot likiditeitsprobleme by pensioenfondse kan bydra. Die enigste opsie is dus vir die Suid-Afrikaanse regering om 'n fiskale afgrond te vermy.

ABSTRACT The present investigation work dealt with the existent correlation between the following variables: Academic-Professional formation with the Tax Culture of E.A.P. students of Marketing and Business Management at the University Cesar Vallejo - Brunch of San Juan de Lurigancho - Lima, 2014. The population comprised 156 students. The no probabilistic sample was equal to 30 students; for the collection of data it was performed the survey technique and instruments were the structured questionnaire and an evaluation test. To answer the general hypothesis, it was found statistically a significant minimum correlation of 6.2% between Academic-Professional formation variable and its affinity with the tax culture of the studied population. Likewise, it was determined a significant minimum correlation of 5.0% between Academic-Professional formation variable and its affinity with the extent Knowledge about the taxation of the studied population. On the other hand, it was determined a significant minimum correlation of 7.3% between Academic-Professional formation variable and its affinity with the extent awareness and assessment about the taxation of the studied population.

RESUMEN El presente trabajo de investigación trató la correlación existente entre las variables: Formación Académico-profesional con la Cultura Tributaria de los estudiantes de la E.A.P. de Marketing y Dirección de Empresas de la Universidad Cesar Vallejo - Sede San Juan de Lurigancho - Lima, 2014. La población comprendió a 156 estudiantes. La muestra no probabilística fue igual a 30 estudiantes; para el acopio de los datos se realizó la técnica de la encuesta y los instrumentos fueron el cuestionario estructurado y test de evaluación. Para responder a la hipótesis general se halló estadísticamente una correlación significativa Mínima del 6.2% entre las variables formación académico-profesional y su relación con la cultura tributaria de la población estudiada. Así mismo, se determinó una correlación significativa Mínima del 5.0% entre la variable formación académico-profesional y su relación con la dimensión conocimientos sobre la tributación de la población estudiada. Por otro lado, se determinó una correlación significativa Mínima del 7.3% entre la variable formación académico-profesional y su relación con la dimensión concientización y valoración sobre la tributación de la población estudiada.

ABSTRACT Introduction In Spain, one third of all children and two-thirds of adults suffer from excess weight, a condition that generates a direct excess medical cost of 2000 million Euros. Obesogenic food environments cause obesity by promoting the consumption of sugar-sweetened beverages and ultra-processed foods. Accordingly, we propose five priority policies capable of reversing the epidemic of obesity and related non-communicable diseases through the creation of healthy food environments. The power (PODER in Spanish) of food policies Advertising (Publicidad): regulation of unhealthy food and drink advertisements carried by all media and targeted at children, and prohibition of sponsorships of congresses, conferences or sports events and endorsements by scientific associations or health professionals. Supply (Oferta): promotion of a 100% healthy supply of goods on sale in vending machines sited at educational, health and sports centres. Demand (Demanda): levying a tax of at least 20% on sugar-sweetened beverages, accompanied by subsidies or reduced taxes on healthy foods and availability of drinking water free of charge at all public venues and areas. Labelling (Etiquetado): effective application of the Nutri-Score through the use of incentives, regulation and public-tender mechanisms. Reformulation (Reformulación): revising and redrawing reformulation agreements with the industry, setting more ambitious goals and mandatory compliance. A final thought These five proposed interventions, all of which have been successfully applied in other countries, will serve to raise population awareness and have a positive impact on health and the economy, through reducing the health care costs of obesity and enhancing work productivity. These measures should form part of a wide-ranging transformation of the food system, with agri-food policies that foster the sustainable production of healthy foods.

RESUMEN Introducción En España, un tercio de los menores y dos tercios de los adultos padecen exceso de peso, una condición que genera un sobrecoste médico directo de 2000 millones de euros. El entorno alimentario obesogénico causa obesidad al promover el consumo de bebidas azucaradas y de alimentos ultraprocesados. Por ello, proponemos cinco políticas prioritarias con el PODER de revertir la epidemia de obesidad y de enfermedades no transmisibles asociadas a ella, mediante la creación de entornos alimentarios saludables. El PODER de las políticas alimentarias P (Publicidad): regulación de la publicidad de alimentos y bebidas no saludables dirigida a menores por todos los medios y prohibición de patrocinios de congresos o eventos deportivos y avales de asociaciones científicas o profesionales de la salud. O (Oferta): promoción de una oferta 100% saludable en máquinas expendedoras de centros educativos, sanitarios y deportivos. D (Demanda): implantación de un impuesto, al menos del 20%, a las bebidas azucaradas, acompañado de subvenciones o bajadas de impuestos a alimentos saludables y disponibilidad de agua potable a coste cero en todos los centros y espacios públicos. E (Etiquetado): aplicación efectiva del Nutri-Score mediante el uso de incentivos, regulación y mecanismos de contratación pública. R (Reformulación): reformular los acuerdos de reformulación con la industria con objetivos más ambiciosos y de obligado cumplimiento. Reflexión final Las cinco intervenciones propuestas, aplicadas con éxito en otros países, contribuirán a concienciar a la población y tendrán un impacto positivo en la salud y en la economía, por una reducción de los costes sanitarios de la obesidad y un aumento de la productividad laboral. Estas medidas deberían formar parte de una gran transformación del sistema alimentario, con políticas agroalimentarias que fomenten una producción sostenible de alimentos saludables.