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

This research work explains the importance of training tax awareness in entrepreneurial entrepreneurs in Peru as an alternative to curb tax evasion to the economic detriment of the State. The objective is to highlight the procedure of achieving tax awareness in the following order: tax education, a preliminary step to create tax awareness; Tax culture, a later step to achieve significant progress since the tax culture must be based on values that tend to the common good. It is necessary for entrepreneurial entrepreneurs in Peru to have tax awareness to have a tax culture and to understand that taxes are resources collected by the State as administrator; But, in reality, these resources belong to the population, therefore, the State must return them in public goods and services. The diffusion of the tax culture and its influence on the Peruvian educational system, such as hospitals, schools, roads, parks, universities, health, education, security, etc. The lack of tax culture leads to evasion, and therefore, to the delay of our country.

The purpose of this research was to establish whether the leadership exercised by the director is related to performance, as a result of the work carried out by teachers of a Public Educational Institution belonging to the area of ​​Metropolitan Lima, and the development of said study was also taken into consideration. from the quantitative approach, at a correlational level with a non-experimental design of a transectional cut as it sought to determine the degree of correlation between variables, collecting the information at a single moment, in turn; The population was made up of 60 teachers, who participated actively in the research process while they were administered the Likert scale instrument, the same one whose purpose was to collect objective and truthful information on the variables and whose categories were determined according to the type of items proposed applied through the survey technique; being shown in the findings that there is a positive and significant correlation between managerial leadership and teaching performance in this context, according to p value = 0.00 and spearman's rho correlation test = 0.65 in this sense the express result; that as the educational leader carries out his work efficiently, this has a favorable impact on the performance of the teacher, including the teaching and learning process.

Tutoring is an accompaniment process that influences the attitudes and academic performance of the university students of the Federico Villarreal National University, the changes in the current world are presented as a permanent challenge for university students in general. The professional training of university students is fundamental in this sense, the support that the Directorate of Academic and Personal Orientation (DOTAP) must provide, constitutes an important axis in the comprehensive training of university students, such as orientation and counseling, whose objective is determining how the academic and personal guidance and tutoring service influences the attitudes and academic performance of university students. In this research, the following comparative methods were used in order to contrast the results for each unit of analysis; dialectical, this method allows an analysis of the study problem in its micro and macro environment. The deduction consists of making use of general explanations to particular cases. It is concluded that the majority of university students have not attended the Tutoring and Personal Orientation Directorate to request some academic and personal orientation.

In recent years, agriculture is linked within a new technological paradigm; constituting a very important component in the development of rural communities: the use of Information and Communication Technologies (ICT). In the Cuispes district, the greatest efforts are made by the local government, towards rural communities, reflecting communication limitations related to connectivity and use of ICT. It is valuable to identify these aspects that allow us to promote initiatives that contribute to the development of rural communities, where it is necessary to promote challenges with planning with new prospects for progress based on other successful experiences. The objective is to identify the factors that dismantle rural communities in the development of the Cuispes district, Bongara province of the Amazon region from the perspective of the use of ICTs. The methodology used is quali-quantitative, with a descriptive and documentary approach, allowing to recognize the weaknesses of an effective articulation, then a comprehensive approach is proposed with emphasis on the use of information and communication technologies. That allows to establish if this communication system can be a strategy to promote development in different rural communities.

This article seeks to determine the impact of the implementation of measures for the surveillance, prevention and control of COVID-19 in the Occupational Health and Safety Management System of the Unidad de Gestión Educativa Local Ventanilla, 2020. A descriptive qualitative approach study was carried out with a non-experimental methodological design using the triangulation analysis of data obtained from structured interviews with 3 key informants, direct observation and documentary analysis of primary sources. The following conclusions were obtained: a) The measures for the surveillance, prevention and control of COVID-19 at work have not been progressively implemented in the Occupational Health and Safety Management System in the Unidad de Gestión Educativa Local Ventanilla,2020. and b) When analyzing safety and health at work in the Unidad de Gestión Educativa Local Ventanilla al año 2020, the finding of deficiencies in relation to legal non-compliance and the lack of documentation of the processes and mandatory records in the SGSST that they put into risk the culture of prevention of occupational risks.

Objective: to carry out an analysis of literary production focused on the relationship between budget and results and the quality of spending in Peru, being a key resource for decision-making in the improvement of the new paradigm on the new public management (NGP). Materials and methods: scientific articles and research reports supported by international journals and academic institutions were collected for this study. The studies were selected in reference to the main objective of the research. Results: Out of a total of 40 articles and researches, 20 were selected which present the information that explains the intervention of this article, in reference to Management by Results and Public Expenditure. Conclusion: Results-based Management in Peru and public spending have a positive relationship, being Peru one of the first in the region to implement PrR, according to the studies presented. However, there is little articulation between the administrative systems of the State, affecting the efficiency and effectiveness of the outcome of public interventions.

The learning style is the unique trait that defines the way of learning of each individual, they are not unique in a person. Thus, it is important that university teachers know the learning styles of their students and, based on this, plan improved strategies, change methodologies, among others. Objective. Identify how the learning styles of university students have been identified and if they have been related to any variable. Materials and methods. It is a systematic bibliographic research study, with a descriptive approach. The analysis was carried out in databases of Scielo, Dialnet and Google Academic. Results. A final sample of 24 articles was obtained, which evidenced the identification of various questionnaires used to identify learning styles in university students and their correlations in greater quantity with academic performance. Conclusions. The analyzed studies provided a vision about the importance of learning styles, which should serve as the basis for future research, given that there is still a knowledge gap in various careers and academic cycles; in addition to its correlation with others not mentioned in this research.

Corruption in the public administration, which is caused by public servants and / or civil servants, hinders the development of the countries, by generating that the objectives of public interest are not achieved, although it is punished, it is becoming a daily occurrence in institutions, which generates mistrust and if it grows, could turn into a crisis of democracy. The objective of this study seeks to describe the behavior of crimes against the public administration addressed from the official records of the National Police of Peru, from 2018 to 2020, to provide information to decision makers of public institutions in selecting personnel more suitable in positions of management of public resources, there is greater supervision and awareness of these criminal offenses. The method used is quantitative of a descriptive type and the review of the literature on the object of study, the results obtained show that the most prevalent crimes are Embezzlement, Bribery, Collusion and Compatible Negotiation, in which all three levels were affected. of government (national, regional and local), by having within its ranks personnel detained for these crimes.

Introduction: Public investment is a catalyst for the economy; However, determining its effectiveness in solving social problems is a controversial issue among state technicians, due to the non-existent culture of planning and generation of baselines for subsequent evaluations. Objective: Analyze articles published in Peru and in other countries of the region on the management of public projects and their scope. Materials and methods: For the bibliographic review, information technologies were used in the Scielo, Redalyc, Ebsco and Dialnet databases. Articles with no older than five years were prioritized. Results: It has been established that public investment is linked to tax collection, a source of financing for impact projects; and that the improvement in the productive infrastructure encourages private investment. In the long term, the effects of these are reflected in the growth of the country's natural production. Conclusion: The reality of public investment in Latin American countries is similar, with the effectiveness of its execution impeded, due to difficulties faced by the execution of public projects with the mismanagement of resources, lack of budget and communication.

The objective of this research was to analyze digital government in the public sector. For this purpose, a qualitative and bibliographic approach research was carried out and inclusion and exclusion criteria were taken into account, later different articles related to the subject were reviewed at national and international level, in which different points of view were found about the digital government and its use in the public sector, an aspect that is aimed at modernizing the State in order to provide better service to users. For this purpose, 75 related studies were found, of which 50 were selected. The topics that were mostly dealt with in the literature found were about open access, transparency, competences and infrastructure and citizen participation. It was concluded that digital government is an important tool for transparency processes to take place in governments and they can present their reports of their actions and accountability, in such a way that citizens have access to public information and can carry out contributions and actions if you consider it so.