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

An example of a direct tax of progressive nature is the property tax.   In Mexico it is charged by the municipal government, which is one of the three types of governments. The municipal government is considered as the closest one to the needs of the population. This tax in Centro, Tabasco, as in most of the urban towns with a predominantly urban population, represents the main source of tax revenue and municipal revenue.   In this work, the following elements are analyzed:  the recent evolution of the property tax collection, its current behavior, its contribution to the municipal revenue, its contribution to the tax collection in all the 17 municipalities of the state, the statistics of the number of properties whose property tax payment is up to date, as well as the tax collection per property and how far the payment of this tax has improved through the digital platform.

Today, fiscal policy is analyzed from the perspectives of gender equity, the fight against informality, the protection of domestic and unpaid work; where the increase in spending, both in subsidies and transfers, is key to combating the social and economic effects of the pandemic. It is essential to increase tax collection progressively to maintain an expansive fiscal policy; control tax evasion and avoidance and illicit financial flows. Fiscal policy has an important impact on welfare, it is reflected in the income of the population and the taxes they directly or indirectly pay. In addition, taxation is the main source of financing public spending, which allows the construction of public works and social programs.

OBJECTIVE: To determine the relationship between the logistics performance index with respect to the movement of maritime containers in Latin American countries. MATERIAL AND METHOD: This is a quantitative, research with a correlational and explanatory scope. Two variables are used, one from the World Bank and the other from the Economic Commission for Latin America and the Caribbean [ECLAC], considering the ten most relevant countries in the movement of containerized cargo, according to ECLAC (2021). Pearson's correlation coefficient is used to know the relationship of the variables and their possible explanation. RESULTS: Chile, Ecuador, Mexico, and Panama show a considerable positive relationship between the two variables. The logistics performance index between 2010 and 2018 is a slightly explanatory variable of the behavior of the transport of containers. CONCLUSIONS: In general terms, it is imperative that Latin American countries develop strategies and actions that allow them to optimally improve and increase customs and port infrastructure, logistics competence, merchandise monitoring, time management for the distribution of goods in an agile manner and the attraction of containerized merchandise.

OBJECTIVE: To know the economic impact generated by tourism in the State of Yucatan, mainly in the Port of Progreso, this is due to its great contribution to the Gross Domestic Product, therefore, it seeks to identify elements of local economic development to provide opportunities for improvement in restaurants in Progreso, Yucatan. MATERIAL AND METHOD: It will be used the quantitative research, focused on a series of scientific precision techniques and cross-sectional research, that is, the study will only be carried out in a certain period to analyze and collect data that will be used in the documentation. RESULTS: Histograms and Pearson correlations were obtained, in which we can highlight the following points: there is a relationship between tourism and the promotion of new strategies, there is also a relationship between culinary activities and business promotion. CONCLUSION: It is considered to implement strategies focused on tourism and, above all, to promote the Port of Progreso, Yucatán, highlighting its culture, through local actors, especially in the business field.

Entrepreneurial education becomes an opportunity within student training, insofar as it allows students to acquire certain skills, which are particularly important nowadays, in order to face their professional and social future. The purpose of this work is to support the importance that entrepreneurial education should not become, exclusively, a process linked to work and business training and, in short, to the acquisition of skills for work under the canons of increasingly commercialised education. Specifically, entrepreneurial education should be used to educate students in competences and skills that promote the autonomy of students for life, thus providing support for the construction of their personal and social identity and the design of their life project in its different dimensions. The need arises to address entrepreneurial education in the context of tutoring, with the peculiarity of the support of new educational agents in tutorial action that support and complement the work of teachers in the classroom. We are referring specifically to social educators, professionals who are competently prepared to assume this requirement within the educational system and who are trainers in the development of entrepreneurial competence in all the socio-personal dimensions of the pupils.

Conservation of artworks is a fundamental aspect of the immensity of human culture and artistic expression. Two watercolor were examined: Paisaje con casa campesina and El puente, belonging to the collection of the Central Bank of Costa Rica attributed to the national artist Fausto Pacheco Hernández. Particularly, the exclusive approach to explore these artworks is characterized by being a multiple analysis, where non-invasive techniques such as multispectral photography were applied. Based on this technique along with the use of novel computational tools such as RegionsOfInterest and Golden Artists Colors, information about the artist's pictorial palette and creative process was determined. Multiple analysis also allowed identifying areas of interest such as dark spots and other patterns that could be associated with microbial growth. This pioneering study is the starting point to establish indicators that will allow, to evaluate the possible authenticity of these artworks based on the establishment of the artist's pictorial palette, materials used, creative processes and historical context. The application of science to know the characteristics of materials contributes significantly to determining the most efficient way to preserve cultural heritage.

This paper describes the experience of the project Los siete ratones ciegos dan la vuelta al mundo, developed in the Bilingual Elementary School Emiliano Zapata of Sector 02 of the Indigenous Education System from Puebla state (Mexico), and also how teachers, students, mothers and fathers, as well as collaborators from all over the world gathered to celebrate International Mother Language Day. At the same time, we propose a reflection on the implications both pedagogic and intercultural, as well as human, of a collective exercise. From the critical perspective of both literacy and discourse studies and linguistic diversity studies, we account how the school-academic, the literary and the personal identity, as well as the emotional, are articulated in a horizontal and transversal exercise of knowledge construction within intercultural education. Through the pedagogical exercise described, it was possible for the indigenous students of this school to shape their identity from the value of their first language in dialogue with other languages and not from the conception of a vulnerable group.

This article analyzes the trends of cultural management in Costa Rica from the state vision of culture. For this, it considers that the Ministry of Culture is the entity that materializes cultural actions. The five administrations that go from 1998 to 2018 are considered. In addition, it's reviewed the Ministry's structure, the dependencies that comprise it and those that have been created in the period, and the lines of work held of the institution. The analysis of the actions in reports and institutional memories that were carried out during the period is also deepened and they are classified according to the State makes through the Ministry. These data allow us to identify at least two trends in cultural management, one that corresponds to the historical evolution and the work of the arts, and another that includes changes in the form of management, focused on the economic.

This article reconstructs the misfortune suffered by José Carlos Becerra, a Mexican poet, who died at the age of 34 in Brindisi, Italy. More than half a century after the event, his poetry is in good health because of the reprint of his poems and because more and more young people have joined who read with amazement the verses of the writer born in Tabasco, southern land of poets. In his youth, Becerra found recognition for his work, like the praise he received -through a letter- from the poet Octavio Paz; however, his scriptural process stopped when he lost his life in that car accident, a fact that shocked the academic community, cultural and literary of Mexico in 1970. Although José Carlos Becerra knew what to do with words, he was not skilled with the steering wheel, according to testimonies of friends and close to the poet who was looking, on the day of misfortune, for a sea trip to Greece.

Within the framework of a social action project of the University of Costa Rica that arose at the beginning of the 2010s, and in collaboration with Radio Universidad, Macarena Barahona and Mónica Perea hosted a radio program called Verso y acorde en voz alta, a space for the reading of poetry in the voice of their own authors, with the aim of rescuing the voices of poets, mainly national and Latin American, although programs with authors from other parts of the world were also carried out. The publication of the collection of poems Tatuaje by Eulalia Bernard Little, motivated the visit of Macarena Barahona to the house of the poetess to record the reading of some of her most recent poems on June 2, 2011, in her house in San Pedro de Montes de Oca. The recording was made by the producer of Radio Universidad, Leo León. Eulalia's poetry is a disruptive poetry with respect to Costa Rican literature of the 70s and 80s. She was a protesting voice, a powerful voice, a woman from migrant families from Jamaica; she made her poetry a flag against racism, against segregation, against patriarchy.