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.

Resumen El objetivo fue estimar el impacto que tendrán los precios de garantía y de mercado del maíz blanco sobre el impuesto predial rústico para el 2023. Se utilizaron datos del Sistema de Información Agropecuaria y Pesquera (SIAP, 2022). El método utilizado es el deductivo y la investigación es de tipo explicativa y descriptiva. Los resultados indican que otorgar precios de garantía solo a productores de hasta 15 hectáreas y, excluir a los que sembraron más allá de esa superficie, afectará la recaudación. Entre los hallazgos se tiene la importancia de la siembra de maíz blanco para financiar obras públicas en comunidades rurales. Su originalidad radica relacionar la producción del maíz con el principal impuesto local de los gobiernos municipales: el predial. Por limitaciones no se pudo tener acceso al mecanismo de recaudación descentralizado, a partir de junio del presente año, para administrar dicho tributo.

Abstract The objective was to estimate the impact that the guarantee and market prices of white corn will have on the rustic property tax for 2023. Data from the Agricultural and Fisheries Information System (SIAP, 2022) were used. The method used is deductive and the research is explanatory and descriptive. The results indicate that granting guaranteed prices to producers of up to 15 hectares and excluding those who sowed beyond that area, will affect the collection. Among the findings is the importance of planting white corn to finance public works in rural communities. Its originality lies in the studied relationship production of corn with the main local tax of municipal governments: the predial. Due to limitations, it was impossible to have access to the decentralized collection mechanism, as of June of this year, to administer said tax.

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 This article measures the impact of the transparency of information, security of inhabitants, municipal employment and electoral participation of citizens (independent variables) on municipal tax collection (dependent variable). This leads to the following question: What is the impact of transparency, security of the inhabitants, municipal employment and electoral participation of the citizens in the tax collection of the municipalities of Jalisco with more than 5000 inhabitants? The methodology was quantitative, through the application of the method of ordinary least squares. The results indicate that transparency and security have a positive impact.

Resumen Este artículo mide el impacto de la transparencia de información, seguridad de los habitantes, empleo municipal y participación electoral de los ciudadanos (variables independientes) en la recaudación municipal (variable dependiente). Esto deriva en la siguiente pregunta: ¿cuál es el impacto de la transparencia, seguridad de los habitantes, empleo municipal y participación electoral de los ciudadanos en la recaudación de los municipios de Jalisco con más de 5000 habitantes? La metodología fue de corte cuantitativa, mediante la aplicación del método de mínimos cuadrados ordinarios. Los resultados obtenidos indican que transparencia y seguridad inciden de manera positiva.

ABSTRACT This study aims to analyze the impact of the tax regulatory framework in Ecuador and the Latin American region in relation to foreign exchange leakage and its impact on economic growth. A qualitative approach and a document review technique are used to examine the literature and current studies on progressive tax measures in Latin America. The results reveal that tax measures have contributed to increased tax collection and the financing of social programs, although challenges remain in terms of equity and administrative efficiency. The effectiveness of strategies such as exchange rate limitations in containing capital flight is highlighted. The analysis underlines the importance of a comprehensive approach, combining fiscal and macro prudential measures, to effectively address capital flight and promote economic stability in the region.

RESUMEN Este estudio tiene como objetivo analizar el impacto del marco normativo tributario en Ecuador y la región latinoamericana en relación con la fuga de divisas y su repercusión en el crecimiento económico. Se emplea un enfoque cualitativo y la técnica de revisión documental para examinar la literatura y estudios actuales sobre medidas fiscales progresivas en América Latina. Los resultados revelan que las medidas impositivas han contribuido al aumento de la recaudación fiscal y la financiación de programas sociales, aunque persisten desafíos en términos de equidad y eficiencia administrativa. Se destaca la eficacia de estrategias como las limitaciones cambiarias para contener la fuga de capitales. El análisis subraya la importancia de un enfoque integral, combinando medidas fiscales y macro prudenciales, para abordar eficazmente la fuga de capitales y promover la estabilidad económica en la región.

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

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

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

RESUMEN El objetivo de la investigación es analizar la incidencia de la inversión pública sobre la recaudación del impuesto predial en gobiernos locales provinciales de la macrorregión sur del Perú durante el período 2010-2020. El tipo de estudio es aplicado, bajo el enfoque cuantitativo, diseño no experimental, tipo longitudinal de panel, de carácter descriptivo y explicativo. Los datos para cada municipalidad provincial fueron extraídos del portal informativo del Ministerio de Economía y Finanzas (MEF) segmentadas mediante el análisis de conglomerados. El método de estimación econométrica toma en cuenta la metodología para datos longitudinales de panel. Teniendo en cuenta el análisis de conglomerados y las estimaciones econométricas, los resultados muestran que un incremento del 1% en la inversión pública en transportes, saneamiento y cultura y deporte, provocó un aumento en la recaudación del impuesto predial de aproximadamente 0,3182%, 0,1208% y 0,0923% respectivamente (primer clúster); un incremento del 1% en la inversión pública en transportes, cultura y deporte, provocó un aumento en la recaudación del impuesto predial de aproximadamente 0,2588% y 0,1434% respectivamente (segundo clúster); y un incremento del 1% en la inversión pública en transportes y saneamiento, provocó un aumento en la recaudación del impuesto predial de aproximadamente 0,2923% y 0,1377% respectivamente (tercer clúster).

ABSTRACT The objective of the research is to analyze the incidence of public investment on property tax collection in provincial local governments of the southern macro region of Peru during the period 2010 to 2020. The type of study is applied, under the quantitative approach, design non-experimental, longitudinal panel type, descriptive and explanatory. The data for each provincial municipality were extracted from the information portal of the Ministry of Economy and Finance (MEF) segmented through cluster analysis. The econometric estimation method takes into account the methodology for longitudinal panel data. Taking into account the cluster analysis and econometric estimates, the results show that a 1% increase in public investment in transportation, sanitation, and culture and sports, caused an increase in property tax collection of approximately 0.3182%, 0.1208%. and 0.0923% respectively (first cluster), a 1% increase in public investment in transport, culture and sports, caused an increase in property tax collection of approximately 0.2588% and 0.1434% respectively (second cluster) and an increase in the 1% in public investment in transportation and sanitation, caused an increase in property tax collection of approximately 0.2923% and 0.1377% respectively (third cluster).

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

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

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 Objective: To analyze the influence of individual and contextual factors of the hospital and the municipality of care on the survival of patients with Severe Acute Respiratory Syndrome due to COVID-19. Methods: Hospital cohort study with data from 159,948 adults and elderly with Severe Acute Respiratory Syndrome due to COVID-19 hospitalized from January 1 to December 31, 2022 and reported in the Influenza Epidemiological Surveillance Information System. The contextual variables were related to the structure, professionals and equipment of the hospital establishments and socioeconomic and health indicators of the municipalities. The outcome was hospital survival up to 90 days. Survival tree and Kaplan-Meier curves were used for survival analysis. Results: Hospital lethality was 30.4%. Elderly patients who underwent invasive mechanical ventilation and were hospitalized in cities with low tax collection rates had lower survival rates compared to other groups identified in the survival tree (p<0.001). Conclusion: The study indicated the interaction of contextual factors with the individual ones, and it shows that hospital and municipal characteristics increase the risk of death, highlighting the attention to the organization, operation, and performance of the hospital network. Objective COVID19. COVID19 COVID 19. 19 Methods 159948 159 948 159,94 COVID-1 31 202 System structure municipalities 9 days KaplanMeier Kaplan Meier analysis Results 304 30 4 30.4% p<0.001. p0001 p p<0.001 . 0 001 (p<0.001) Conclusion ones death organization operation network COVID1 15994 15 94 159,9 COVID- 3 20 30.4 p000 p<0.00 00 (p<0.001 1599 159, 2 30. p00 p<0.0 (p<0.00 p0 p<0. (p<0.0 p<0 (p<0. p< (p<0 (p< (p

RESUMO Objetivo: Analisar a influência dos fatores individuais e contextuais do hospital e do município de assistência sobre a sobrevida de pacientes com Síndrome Respiratória Aguda Grave por COVID-19. Métodos: Estudo de coorte hospitalar com dados de 159.948 adultos e idosos com Síndrome Respiratória Aguda Grave por COVID-19 internados de 01 de janeiro a 31 de dezembro de 2022 e notificados no Sistema de Informação de Vigilância Epidemiológica da Influenza. As variáveis contextuais foram relacionadas à estrutura, aos profissionais e equipamentos dos estabelecimentos hospitalares e indicadores socioeconômicos e de saúde dos municípios. O desfecho foi a sobrevida hospitalar em até 90 dias. Árvore de sobrevida e curvas de Kaplan-Meier foram utilizados para analisar a sobrevida. Resultados: A letalidade hospitalar foi de 30,4%. Idosos submetidos à ventilação mecânica invasiva e internados em cidades com baixo percentual de arrecadação de impostos apresentaram menor sobrevida quando comparados aos demais grupos identificados na árvore de sobrevida (p<0,001). Conclusão: O estudo indicou a interação de fatores contextuais com os individuais, e evidencia que características hospitalares e dos municípios aumentam o risco de óbito, destacando a atenção à organização, ao funcionamento e desempenho da rede hospitalar. Objetivo COVID19. COVID19 COVID 19. 19 Métodos 159948 159 948 159.94 COVID-1 0 3 202 Influenza estrutura 9 dias KaplanMeier Kaplan Meier Resultados 304 30 4 30,4% p<0,001. p0001 p p<0,001 . 001 (p<0,001) Conclusão óbito organização COVID1 1 15994 15 94 159.9 COVID- 20 30,4 p000 p<0,00 00 (p<0,001 1599 159. 2 30, p00 p<0,0 (p<0,00 p0 p<0, (p<0,0 p<0 (p<0, p< (p<0 (p< (p

Abstract This article aims to empirically examine the presence of budgetary political cycles in the fiscal behavior of Latin American countries, using panel data for the period from 1990 to 2017. The study reveals that part of the macroeconomic and fiscal outcomes is influenced by political-economic cycles. The initial years of governments are characterized by a reduction in relative GDP growth, a slowdown in inflation, and an improvement in tax collection and fiscal results. There is no evidence that governments use the expedient of amplifying expenditures, in a generalized way, during election periods, but only in a sectoral way. countries 199 2017 politicaleconomic economic growth inflation results expenditures way periods 19 201 1 20 2

Resumo Este artigo tem como objetivo examinar empiricamente a presença de ciclos políticos orçamentários no comportamento fiscal dos países da América Latina, utilizando dados em painel para o período de 1990 a 2017. O estudo revela que parte dos resultados macroeconômicos e fiscais é influenciada por ciclos político-econômicos. Os anos iniciais dos governos são caracterizados pela redução no crescimento relativo do PIB, desaceleração da inflação, melhora na arrecadação de tributos e dos resultados fiscais. Não há evidências de que os governos utilizem o expediente de amplificar despesas, de forma generalizada, em períodos eleitorais, mas apenas de forma setorizada. Latina 199 2017 políticoeconômicos. políticoeconômicos político econômicos. econômicos político-econômicos PIB inflação despesas generalizada eleitorais setorizada 19 201 1 20 2

RESUMO Objetivo: Analisar a influência dos fatores individuais e contextuais do hospital e do município de assistência sobre a sobrevida de pacientes com Síndrome Respiratória Aguda Grave por COVID-19. Métodos: Estudo de coorte hospitalar com dados de 159.948 adultos e idosos com Síndrome Respiratória Aguda Grave por COVID-19 internados de 01 de janeiro a 31 de dezembro de 2022 e notificados no Sistema de Informação de Vigilância Epidemiológica da Influenza. As variáveis contextuais foram relacionadas à estrutura, aos profissionais e equipamentos dos estabelecimentos hospitalares e indicadores socioeconômicos e de saúde dos municípios. O desfecho foi a sobrevida hospitalar em até 90 dias. Árvore de sobrevida e curvas de Kaplan-Meier foram utilizados para analisar a sobrevida. Resultados: A letalidade hospitalar foi de 30,4%. Idosos submetidos à ventilação mecânica invasiva e internados em cidades com baixo percentual de arrecadação de impostos apresentaram menor sobrevida quando comparados aos demais grupos identificados na árvore de sobrevida (p<0,001). Conclusão: O estudo indicou a interação de fatores contextuais com os individuais, e evidencia que características hospitalares e dos municípios aumentam o risco de óbito, destacando a atenção à organização, ao funcionamento e desempenho da rede hospitalar.

ABSTRACT Objective: To analyze the influence of individual and contextual factors of the hospital and the municipality of care on the survival of patients with Severe Acute Respiratory Syndrome due to COVID-19. Methods: Hospital cohort study with data from 159,948 adults and elderly with Severe Acute Respiratory Syndrome due to COVID-19 hospitalized from January 1 to December 31, 2022 and reported in the Influenza Epidemiological Surveillance Information System. The contextual variables were related to the structure, professionals and equipment of the hospital establishments and socioeconomic and health indicators of the municipalities. The outcome was hospital survival up to 90 days. Survival tree and Kaplan-Meier curves were used for survival analysis. Results: Hospital lethality was 30.4%. Elderly patients who underwent invasive mechanical ventilation and were hospitalized in cities with low tax collection rates had lower survival rates compared to other groups identified in the survival tree (p<0.001). Conclusion: The study indicated the interaction of contextual factors with the individual ones, and it shows that hospital and municipal characteristics increase the risk of death, highlighting the attention to the organization, operation, and performance of the hospital network.

Resumen El artículo estudia el proceso de desamortización en el estado de Guanajuato y tiene por objetivo demostrar los problemas que hubo en el cobro de la alcabala de traslación de dominio entre 1856 y 1861, periodo en el que se enajenaron las principales fincas de la entidad. Se demuestra que los ingresos generados no fueron los esperados por el gobierno federal, debido a los problemas políticos y a la lucha entre liberales y conservadores, además de la resistencia de los contribuyentes a pagar la alcabala, bien por temor a perder ese dinero o por la incapacidad de pagarlo debido a la inestabilidad, al igual que pasó con la recaudación en general.

Résumé L’article étudie le processus de désamortissement dans l’État de Guanajuato et vise à démontrer les problèmes survenus dans la collecte de l’alcabala de transfert de domaine, de 1856 à 1861, période au cours de laquelle les principales fermes de l’entité ont été aliénées. Il est démontré que les revenus générés n’étaient pas ceux attendus par le gouvernement fédéral, en raison de problèmes politiques et de la lutte entre libéraux et conservateurs, en plus de la résistance des contribuables à payer l’alcabala, soit par peur de perdre cet argent, soit pour l’incapacité de le payer en raison de l’instabilité, comme c’est arrivé avec la collecte en général.

Summary The article studies the confiscation process in the state of Guanajuato and aims to demonstrate the problems that occurred in the collection of the domain transfer tax, from 1856 to 1861, a period in which the main farms of the entity were alienated. It is shown that the income generated was not as expected by the federal government, due to political problems and the fight between liberals and conservatives, in addition to the resistance of taxpayers to pay the alcabala, either for fear of losing that money or for the inability to pay it due to instability, as was the case with tax collection in general.

Abstract The aim of our work is, then, to analyze the testimonies that show violence against taxpayers during tax collection in Roman Egypt in the 1st century AD. For this purpose, we will divide the study into two parts. In the first, we will investigate De Specialibus Legibus 2.92-95 and 3.159-163 of Philo of Alexandria in relation to the edicts of the prefects. Here we will examine especially the methods of torture along with the actions linked to government officials, such as the ἐκλογισταί. In the second, we will study the papyri and inscriptions that present requests or complaints from individuals affected by the violence of the collectors and their subordinates. This will allow us to review not only what were some of the events resulting from taxation in Roman Egypt, but also to what extent forced taxation affected the local economy.

Resumen El objeto de nuestro trabajo es analizar los testimonios que muestran la violencia contra los contribuyentes durante la recaudación de impuestos en Egipto romano del siglo I d.C. Con este propósito, dividiremos el estudio en dos partes. En la primera, indagaremos De Specialibus Legibus 2.92-95 y 3.159-163 de Filón de Alejandría en relación con los edictos de los prefectos. Aquí examinaremos especialmente los métodos de tortura junto con las acciones vinculadas con los funcionarios de gobierno, como los ἐκλογισταί. En la segunda, abordaremos los papiros e inscripciones que presentan pedidos o denuncias de particulares afectados por la violencia de los recaudadores y sus subordinados. Esto nos permitirá revisar no solo cuáles fueron algunos de los eventos resultantes de los impuestos en el Egipto romano, sino también hasta qué punto los impuestos forzosos afectaron la economía local.

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.