Sistema Regional de Información
en línea para Revistas Científicas de América Latina,
el Caribe, España y Portugal

The University of Barcelona surveyed 983 new students in legal and political degrees. The survey analyzes the students' position on issues in the public debate and regulated in the current legal system. The results indicate that while their position regarding some issues coincides with the position adopted by the legal system, there is a significant discrepancy in others. The survey is helpful because it allows university faculty to design a curriculum that reinforces democratic values.

A big challenge for the present-day trainers and teachers is to attract and retain the attention of the students and participants. In the era of social media and smartphones, students have several things that can distract them during the learning process and the responsibility to find ways to engage them effectively falls on the teacher. Based on a review of literature on technological developments, the researchers of the current study propose the use of whiteboard animation multimedia as a tool to enhance the learning experience. In the current study, the effectiveness of this technique is evaluated through a pre-test post-test control group design and the sample comprised of students of the master’s in business administration course. The findings provide empirical evidence supporting the use of whiteboard animation videos to supplement classroom learning.

The school pact reached in article 27 of the Spanish Constitution of 1978 represented a milestone in the balance between two clearly opposed educational models. However, the fragility of the agreement was evident early, even in the same debate on the constitutional text, which requested the withdrawal of the first Law that would regulate education in accordance with the framework established by the constitutional text, the LOECE. The basic consensus had been reached, but not the political consensus, and a normative development was being made that would show that the educational model is balanced depending on the political program. Since then, and despite the succession of laws, the idea of ​​an educational pact has not been absent. But its achievement faces a series of obstacles that, until now, have made it impossible. In this article, the need for an educational pact is analyzed and the main ideological obstacles that prevent its achievement are reviewed.

Within the model of cooperative compliance with tax obligations, the aim is to determine whether, in the current configuration of Tax Governance, taxpayers' rights and guarantees take precedence over the obligations imposed on them, especially if we take into account the new obligations arising from the transposition of the DAC6 into Spanish legal system. In order to try to balance rights and obligations, within a cooperative relationship based on transparency and mutual trust, it would be desirable to arbitrate some mechanism that takes into account the effort made by taxpayers, introducing regulatory amendments that allow for the exclusion of fraud, or to incorporate certain incentives for entities that implement efficient models of cooperative compliance, a comparative law proposal being the French law that recognises the right to regularisation "in case of error", together with the proposal in 2022 of the Council for the Defence of Taxpayers on the incorporation of the "right to error" in the Spanish tax system. It also advocates strengthening the instruments for information and assistance to those obliged to communicate cross-border mechanisms subject to communication, especially in the case of responses to tax queries, prior assessment agreements or the necessary publication of interpretative guides, which will undoubtedly provide greater legal certainty by providing greater uniformity and transparency to the criteria for interpretation and application of the rule.     Especially when, in a context in which the cooperative relationship is not based on the idea of a power relationship between the Administration and taxpayers but on mutual trust and transparency, this must also be shown on the side of the Administration, which, in addition to being transparent, must promote conflict prevention actions, together with assistance and collaboration

The teaching of Financial and Tax Law should not consist of transferring to the recipients in an aseptic manner the technical contents, expressly incorporated in the programs of the subjects. This is a minimum responsibility, but it is not enough. In addition, it is advisable to incorporate substantive or deep objectives that contribute to broadening the life perspective of university students, at an age when education seems already forged in its foundations, but where it is still possible to have a decisive influence. Influence without indoctrination is the key. Giving only slight signals from which they, by themselves, can extract principles of operation, almost unconsciously, by a natural and progressive filiation. In this sense, there is an essential objective that for the teaching of Financial and Tax Law: to generate tax awareness. And to do so in a context in which the actions of the rulers in the management of public funds and the attitudes of the citizens towards paying taxes, often invite skepticism. This is the challenge.

The article aims to highlight the importance of tax education and the promotion of tax pedagogy as a strategic axis in the fight against tax fraud and the improvement of tax awareness of citizens. Also, it is highlighted that currently it is very important how tax information is communicated and made available to citizens, and social networks and technology play an important role there. As a practical case of what has been said, the experience of the Catalan Tax Agency is explained through the current Plan for the prevention and reduction of tax fraud and the promotion of good tax practices. Said plan covers the period 2019-2023 and incorporates a set of tax education and pedagogy measures that are detailed in the article. Finally, the communication and transparency effort of all tax information is also highlighted so that citizens acquire greater tax awareness

During 2002–2011, inequality in South American decreased substantially, in large part because the wage gap between unskilled and skilled professionals narrowed. A feasible generalized least squares model shows that skilled workers contribute less to productivity and thus receive smaller wages increases. We study if this outcome is because of a mismatch between labor market needs and knowledge of professionals with higher education. We use the cluster methodology applied by Izquierdo, et al. (2019) to show how the number of publications in science, as a proxy for the number of science professionals, affects productivity. The results demonstrate that the lack of science professionals is the main constraint on productivity in South American countries. These results help explain the contradiction between high demand for skilled workers, which firms fail to meet, and low compensation among employees with higher education. 

In this paper we elaborate an open economy Phillips curve (OEPC) with micro-founded analysis, in which external competition significantly impacts the domestic inflation rate. This influence is transmitted through two channels: a) the gap between the current and potential growth of imports, and b) real exchange-rate misalignment. We estimate this OEPC by applying two econometric techniques, panel regressions and PVAR accompanied by impulse/response analysis. A sample of 15 advanced economies is used with data for the period 1994-2017. The results from both methodologies endorse the validity of this theoretical relationship and suggest that international competition reduces the pricing power of domestic firms, thereby curbing inflationary pressures. We also find that the slope of the OEPC has significantly declined in the years after the Great Recession.

This article presents part of the results obtained in my PhD research in Pedagogy carried out at the UNAM. The objective of this research was to investigate the potential of the arts in feminist projects with children, to delve into their theoretical and methodological pedagogical foundations, as well as locate its complexities and limits. For this, a pedagogical intervention project was carried out with 24 fourth-grade boys and girls from Virgilio Uribe Elementary School located in the town of San Juanico Nextipac, in Iztapalapa, CDMX, one of the delegations with the highest rates of gender violence. An alterotopy at school, in which the heart was constituted by two laboratories of artistic experimentation, one from dramatization and the other from creative reading and writing. Both spaces were thought from the methodological coordinates of Research Based on the Arts (IBA) (Barone y Einser, 2006), feminist pedagogies (Maceira, 2007) and the new perspectives of childhood (Gaitán, 1990; Qvortrup, 1992; Medina, 2016). These laboratories constituted significant pedagogical scenarios for gender unlearning (Camnitzer, 2017; Deleuze y Guattari, 2009). On the one hand, they allowed children to express themselves in a real listening environment  ―according to their own words― on the other, these laboratories allowed them to "inhabit difference" and from there experience another way of bonding outside of the expectations of the stereotypes of gender and finally they constituted spaces to imagine other possible scenarios, other endings to the situations of violence and inequality that the characters in the stories presented to them and that were a pretext to reflect their own stories.