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

The objective of the article is to determine the relationship that exists between the tax culture in MYPES and tax collection. The purpose is to demonstrate that, the more tax culture or ignorance of tax regulations in taxpayers, the less will be the non-compliance with their obligations. taxes, therefore, affects tax collection. Original research article; resulting from a mixed approach investigation of descriptive, longitudinal level and non-experimental design. The population of taxpayers of micro and small companies in the department of Lima. The documentary, statistical analysis technique was applied using the database of public institutions linked to tax reports and reports. The results show that tax collection in the MYPES sector has been reduced in this way, in the MYPES tax regime in the single simplified regime due to the lack of tax culture and the informality of the merchants. It is concluded that there is a significant relationship between the tax culture of MYPES and tax collection, which indicates opting for tax culture mechanisms with specific awareness strategies, knowledge of formalization acts and their advantages.

The following scientific article aims to analyze the variables that significantly influence the brand value of the company Marathon Sports in the city of Machala and its relationship with the purchase intention; A correlational study was conducted with a quantitative methodology based on PLS-SEM (Partial Least Squares Structural Equation Modeling), using a structural design based on David Aaker's model, a Likert-type questionnaire was applied where 223 people were surveyed, The data were interpreted with the statistical software Smart PLS and the results showed that the variables brand awareness (CM), perceived quality (CP) and brand loyalty (LM) have a significant influence on brand value (MV), and the latter influences purchase intention (PI). In this way, a real market situation focused on sports products in this selected segment was diagnosed.

The objective of this research was to analyze the value chain in the artisans of the Guano canton through neuro emotions. The methodology used was to apply a survey to the artisans of leather, carpets, textile articles and stone of the Guano canton in the year 2022 in two parts, one that addresses the value chain and the other the neuro-emotions and the external population considered as the tourists who they visit Guano. The results of the surveys were tabulated using the Excel program and the results were analyzed through descriptive statistics. The value chain is similar between the artisans who acquire the raw material and sell it in Guano. They supply the town. The prices are homogeneous, they need to improve their sales through the internet. Carpet artisans in their emotions are optimistic and proactive, they do their work with joy and happiness, they are sensitive. In negative emotions it affects them little in their work and they do not have anguish. Leather craftsmen feel love and satisfaction for the created object, and fear does not affect their work. The textile artisans, made up of more women, responded in an intermediate way and were the best at expressing themselves. For stone craftsmen are young men placed lower percentages with votes of more or less or sometimes. Oral expression courses, management of emotions at the time of sale, customer service, management of negative emotions at work are proposed.

Advertising is a commercial communication strategy that encourages people to consume a product or service, becoming a form of communication between the establishment and its customers; An important complement is a promotion in the establishments that will allow the increase of a positive perception towards a certain product and therefore towards the brand. The objective of the research was to determine the level of incidence of advertising and promotion in the economic reactivation of the markets of the city of Riobamba, for which the sample considered for the study was 417 establishments. The results show that the commercial premises of the markets consider advertising and promotion as very important for their economic reactivation and apply communication strategies such as promotion and customer service, publicizing their businesses on their own premises as well as on social networks and considered as limitations for the application of the strategies are the budget, ignorance, and lack of support from the authorities.

 The conjugation between reason and sensibility gives place to love in the scenario of philosophy to conceive the reconciliation with the world and the possibility of a social transformation lie upon the dignity of human life. For Hanna Arendt, Simone Weil, and Maria Zambrano, talking about Eros is a fundamental part to think about the reality of the social oppression, that apparently, only through a sort of miracle that we call love, it´s not destroy the soul nor the value of goodness. In this context sympathy and understanding as elements of the sensibility, make the existence itself possible, and give way for the love to the world to happen as something sacred and indestructible despite havoc cause by the violence that humanity suffers. The reason intertwined with the sensibility draws a pathway for human beings, that involves doing an ethical duty, of knowing to constitute oneself in community to build a compromise with the world, that is the loving pact that allows humanity reconciliation and transformation.

 The purpose of this paper is to analyze Austin's proposal regarding the performative function of language and, through the case of approaching the problem of communicative intention, assess whether the considerations of the restrictive nature of the hegemonic propositional-informative function are compatible with the approaches of Larrosa and Salazar Bondy regarding the need for a renewal in the philosophy of education.

The work investigates a profile of citizenship that is situated within a conceptual spectrum that we call female republicanism. Which expressed demands for equality, justice and women's rights. It revolves around the female role as promoter of civicvalues in the citizens of the republic. The one with organic features - as a social body. Women will be the guarantors of the correct development in the public space of the republican agents, since they will be guided by civic virtues based on Christian values. We will show that Zoila Aurora Cáceres and Dora Mayer are relevant for having thought and expressed such importance of the female role in their writings. Our exhibition highlights the imprint that his reflection had on the formation of our common ideas about citizenship in Peru and Latin America.

This article aims to identify the ethical and axiological problem in early Wittgenstein. This research topic has already been worked by Augusto Salazar Bondy in his book Para una filosofía del valor (2010). We will begin by describing some basic concepts of the Tractatus logico-philosophicus. For example, what is a thing, a state of a thing and a fact. In addition, the concept of the meaning of facts, the function of logic as a principle of figuration and Wittgenstenian transcendentality. For the author of the Tractatus, facts lack any sense other than the sense of being the disposition of things among themselves. Therefore, any other sense that is predicated of facts must reside outside the world. That other sense of facts is ethical statements. On the other hand, according to Wittgenstein, logic is transcendental; since it is not possible to identify it within the world of facts. But ethics is also transcendental, because by means of it we assert moral and aesthetic judgments. These statements are not propositions, since they are neither true nor false. However, such statements affect the subject and the meaning of the facts of the world.

This paper analyzes the importance about the presence of certain republican discourse concepts. Terms such as organism or nation body, are used frequently in some peruvian journalistic opinion columns about political corruptions facts recently. Some of them were made for political and bureaucratic agents belonging to peruvian political system. In this study, the author claims that there are reasons to believe in a republican discourse persistence in analyzes that journalist do of this quotidian political corruption’s facts. Although this persistence has been object of historical and philosophical studies in Europe, America, and Latin-American, in Peru is yet not so frequently discussed. This paper aims to make a contribution in regard to this subject.

In this article, three key points will be addressed that will lead us to understand education and its relationship with critical thinking as part of the formation of the person. In the first place, the meaning of education in Paulo Freire will be analyzed, who was very committed to Latin American education, in this sense education is not a solitary activity, on the contrary, it is participatory that does not end within the classroom, since it transcends out of school. An education that allows the students to rediscover themself in their thinking so they can develop their autonomy from school. Secondly, the essential aspects of critical thinking will be addressed from a philosophical perspective, since critical thinking is part of the initial development of children and since it is not promoted in a timely manner, it disappears throughout the educational process. Thirdly, the formation of the person from philosophy will be analyzed. In this sense, philosophy will be an answer to understand the socio-educational structures of our countries, and we can clarify the importance of a philosophical education, where the students are not only the protagonist of their education, but teachers and students are co-educators, because the educational task is not absolute nor is knowledge closed.