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Right to food in times of COVID-19 2019冠状病毒病时期的食物权
Revista de Aplicaciones del Derecho Pub Date : 2022-11-06 DOI: 10.35429/jla.2022.16.6.1.5
Mirian VILLAVICENCIO-PÁRRAGA, Marina Arteaga-Peñafiel, Katherine ZAVALA-VILLAVICENCIO, Alex VILLAO-VILLACRÉS
{"title":"Right to food in times of COVID-19","authors":"Mirian VILLAVICENCIO-PÁRRAGA, Marina Arteaga-Peñafiel, Katherine ZAVALA-VILLAVICENCIO, Alex VILLAO-VILLACRÉS","doi":"10.35429/jla.2022.16.6.1.5","DOIUrl":"https://doi.org/10.35429/jla.2022.16.6.1.5","url":null,"abstract":"COVID-19 pandemic caused countries to enter quarantine, which caused the total or partial closure of some activities. In Ecuador, the quarantine started on March 17, 2020, this caused the limitation of the manufacturing industry and food production, so the objective of this research is to determine the incidence of the index of food production and manufacturing industry in the malnutrition index of this population. Pearson's statistic was applied to determine if there is correlation between the variables of study, where it was obtained that there is a direct linear correlation between the index of people with malnutrition, Food Production Index and Index of production of the manufacturing industry of 0.41 and 0.61 respectively, Ecuador has an increasing trend of malnutrition rate since 2016, date that obtained 9.7% and currently has reached 12.5%. In addition, the decreasing trend of food is contrary to the trend of the population, a situation that threatens the availability of food.","PeriodicalId":274221,"journal":{"name":"Revista de Aplicaciones del Derecho","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130649754","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
El efecto financiero y social que causa la compensación universal al fisco mexicano como medio de extinción de una obligación 普遍补偿作为一种消除义务的手段对墨西哥税务机关造成的财政和社会影响
Revista de Aplicaciones del Derecho Pub Date : 2019-09-30 DOI: 10.35429/jla.2019.9.3.23.36
Marcela Rocha-López, Jorge Silva-Robles
{"title":"El efecto financiero y social que causa la compensación universal al fisco mexicano como medio de extinción de una obligación","authors":"Marcela Rocha-López, Jorge Silva-Robles","doi":"10.35429/jla.2019.9.3.23.36","DOIUrl":"https://doi.org/10.35429/jla.2019.9.3.23.36","url":null,"abstract":"The financial and economic impact on taxpayers with the entry into force of the amendment to article 25 section VI subsection a) of the Federation's Income Law in 2019, by means of which the universal compensation of taxes is eliminated, It has discouraged the causes, it has had an impact on the growth of 0.002 (zero point, zero, zero two percent) of the gross domestic product of the economy in the year of 2019, which was affected by the increase of: $ 130,500,000,000.00 percent thirty thousand five hundred million pesos in the last three years, due to the application of the extension of obligations and which represented 48.4%, compared to two thousand fourteen, have shaken the administration headed by Andrés Manuel López Obrador, to the Ministry of Finance and Public Credit and to the Bank of Mexico, this without dimensioning that some companies would take the path of fatigue and opt for b use the protection of federal justice, as in the case of the company Rex Irrigation Zacatecas, S.A. from C.V.","PeriodicalId":274221,"journal":{"name":"Revista de Aplicaciones del Derecho","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128977807","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
El proyecto BEPS y la planeación fiscal BEPS项目和财政规划
Revista de Aplicaciones del Derecho Pub Date : 2019-09-30 DOI: 10.35429/jla.2019.9.3.37.50
José Luis BÁRCENAS-PUENTE, Miguel Ángel ANDRADE-OSEGUERA
{"title":"El proyecto BEPS y la planeación fiscal","authors":"José Luis BÁRCENAS-PUENTE, Miguel Ángel ANDRADE-OSEGUERA","doi":"10.35429/jla.2019.9.3.37.50","DOIUrl":"https://doi.org/10.35429/jla.2019.9.3.37.50","url":null,"abstract":"Tax planning seeks, through the application of the law and other sources of law; reduce, eliminate or defer the payment of contributions; under this scheme, it is a lawful activity which constitutes a right for every taxpayer. However, the tax authority does not share this consideration and see decreased revenues as a result of these practices, describes them as illegal. To take out this type of strategy on a large scale, multinational enterprises have managed to reduce their tax burden, especially in developing countries; for this purpose, members of the OECD and the G-20 countries undertaken a series of actions known as \"Project BEPS\" (Base Erosion and Profit Shifting), in Spanish Base Erosion and location of utilities. This material is intended to expose the legality or illegality of fiscal planning, the contents of the BEPS project and the reactions of Mexico in this regard; in an analytical, critical and purposeful way through of the documental available sourses, using induction meanly. By the way, try it give a general panorama of the theme, providing elements of judgment of wich the reader can support this position.","PeriodicalId":274221,"journal":{"name":"Revista de Aplicaciones del Derecho","volume":"54 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122131381","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Efectos de la transición al RIF de microempresas de la ciudad de Valle de Santiago, Guanajuato 瓜纳华托瓦莱德圣地亚哥市微型企业向RIF过渡的影响
Revista de Aplicaciones del Derecho Pub Date : 2019-09-28 DOI: 10.35429/jla.2019.9.3.1.11
Sandra Ivette GARCÍA-PICHARDO, José Luis BÁRCENAS-PUENTE, Juan SILVA-CONTRERAS, Jorge Luis Moncada-Morales
{"title":"Efectos de la transición al RIF de microempresas de la ciudad de Valle de Santiago, Guanajuato","authors":"Sandra Ivette GARCÍA-PICHARDO, José Luis BÁRCENAS-PUENTE, Juan SILVA-CONTRERAS, Jorge Luis Moncada-Morales","doi":"10.35429/jla.2019.9.3.1.11","DOIUrl":"https://doi.org/10.35429/jla.2019.9.3.1.11","url":null,"abstract":"As a measure to reduce tax evasion and informality, the Fiscal Incorporation Regime (RIF) arises with the 2014 tax reform, which generated a radical change in tax obligations and in the way taxpayers must comply, a situation that It mainly affects micro and small businesses, so this work aims to identify the affectations and benefits derived from the incorporation into the RIF of micro-enterprises in the city of Valle de Santiago, Guanajuato; It is based on a qualitative study, applying the in-depth semi-structured interview technique to 30 taxpayers who have been taxing in the RIF since January 1, 2014. The main results indicate that the tax reform is not entirely negative, the intention of the government of reducing informality has been met, however, the execution has setbacks, as small business owners do not have a sufficient fiscal culture or technological preparation to fulfill their obligations on their own, in addition to the fact that the increase in operating expenses represents a strong load for companies, a situation that places them at a disadvantage with respect to their competitors.","PeriodicalId":274221,"journal":{"name":"Revista de Aplicaciones del Derecho","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126829256","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Copropiedad como estrategia fiscal para atenuar la carga tributaria en México
Revista de Aplicaciones del Derecho Pub Date : 2019-09-25 DOI: 10.35429/jla.2019.9.3.12.22
Rosa Hilda HERNÁNDEZ-SANDOVAL, Laura Leticia GAONA-TAMEZ, Gabriel AGUILERA-MANCILLA, Eric Arturo TORRES-HERNANDEZ
{"title":"Copropiedad como estrategia fiscal para atenuar la carga tributaria en México","authors":"Rosa Hilda HERNÁNDEZ-SANDOVAL, Laura Leticia GAONA-TAMEZ, Gabriel AGUILERA-MANCILLA, Eric Arturo TORRES-HERNANDEZ","doi":"10.35429/jla.2019.9.3.12.22","DOIUrl":"https://doi.org/10.35429/jla.2019.9.3.12.22","url":null,"abstract":"The objective of this investigation is to describe the obligations and fiscal procedures of Article 92 of the income tax to present a case in co-ownership. Being understood as Co-ownership, the ownership of a thing shared with another or others. The methodological procedure will be carried out when an individual rents a real estate property to a legal entity or company, the income received by the individual on a monthly basis and the latter distributes it to their co-owners according to the percentage assigned in the lease agreement of the real property.How to process a case study in co-ownership?. This regime is little used due to taxpayers ignorance because the scarce information established by law. This investigation will be presented with a legal and fiscal focus, according to Article 5 of the Constitution: no person can be prevented from engaging in the profession, industry, commerce or work that suits him or she while being lawful. In the case study in co-ownership the benefits of the fiscal strategy resulted in the decrease of ISR when distributing the income among the co-owners and the authorized deductions that the co-owners can choose to deduct in the annual return, followed by the spouse.","PeriodicalId":274221,"journal":{"name":"Revista de Aplicaciones del Derecho","volume":"101 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-09-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123302154","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Antecedentes de la Cultura Tributaria en México 墨西哥税收文化的背景
Revista de Aplicaciones del Derecho Pub Date : 2019-06-30 DOI: 10.35429/jla.2019.8.3.21.31
Miguel Ángel ANDRADE-OSEGUERA, Adriana Paredes-Barrón, José Luis BÁRCENAS-PUENTE, Juan SILVA-CONTRERAS
{"title":"Antecedentes de la Cultura Tributaria en México","authors":"Miguel Ángel ANDRADE-OSEGUERA, Adriana Paredes-Barrón, José Luis BÁRCENAS-PUENTE, Juan SILVA-CONTRERAS","doi":"10.35429/jla.2019.8.3.21.31","DOIUrl":"https://doi.org/10.35429/jla.2019.8.3.21.31","url":null,"abstract":"Paying taxes is usually a cumbersome process for citizens and, sometimes they resist complying with the obligation to contribute to public spending, not knowing clearly where these payments are going to end and the lack of a tax culture for taxpayers incur administrative failures. In order to strengthen the Tax Culture in the country, it is required that the population have the knowledge on the subject, and a way to acquire said knowledge, is through history, understanding the importance of the subject and tax responsibility. In the present work, an analysis of information on the history of tax culture in Mexico is carried out, which of the guideline of knowing the economic, financial, social and political situation of our country, generating knowledge about fiscal citizenship, and that serve as a basis for understanding why it is important that citizens contribute to the State, Federation and Municipality. In the same way, through research, contribute to the generation of knowledge about the importance of paying taxes and strengthening values, which allow generating a culture that, when it is necessary to contribute, is knowing that it is for the benefit of society itself and its economy.","PeriodicalId":274221,"journal":{"name":"Revista de Aplicaciones del Derecho","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115714857","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
La compensación de contribuciones a partir de 2019 2019年起的捐款补偿
Revista de Aplicaciones del Derecho Pub Date : 2019-06-30 DOI: 10.35429/jla.2019.8.3.1.12
José Luis BÁRCENAS-PUENTE, Sandra Ivette GARCÍA-PICHARDO, José Alfredo Ibarra-Ruíz
{"title":"La compensación de contribuciones a partir de 2019","authors":"José Luis BÁRCENAS-PUENTE, Sandra Ivette GARCÍA-PICHARDO, José Alfredo Ibarra-Ruíz","doi":"10.35429/jla.2019.8.3.1.12","DOIUrl":"https://doi.org/10.35429/jla.2019.8.3.1.12","url":null,"abstract":"This material seeks to expose critically the restrictions for 2019 compensation for contributions. To do so, is a technical analysis of the reform included in the law of Federation income for this year and its comparative textual with article 23 of the Fiscal Code of the Federation as it was known until 2018 and today yet, as well as the reform proposals driven by some political groups; using a method deductive and documentary which describes the compensation and the accreditation of contributions from its semantic and legal nature, the motivations of the legislator to make changes in this area and the implications of it done at a different from the own Fiscal Code of the Federation law. The topic addressed in this way, aims to contribute to the fiscal doctrine, nurturing of more contemporary aspects to and glimpsing the tendency which expected the rest of this administration in terms of fundraising of contributions.","PeriodicalId":274221,"journal":{"name":"Revista de Aplicaciones del Derecho","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122962903","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Un nuevo enfoque en la enseñanza del derecho municipal: seminario de gobierno municipal y seguridad pública 市政法律教学的新方法:市政政府与公共安全研讨会
Revista de Aplicaciones del Derecho Pub Date : 2019-06-29 DOI: 10.35429/jla.2019.8.3.13.20
José Zócimo† Orozco-Orozco
{"title":"Un nuevo enfoque en la enseñanza del derecho municipal: seminario de gobierno municipal y seguridad pública","authors":"José Zócimo† Orozco-Orozco","doi":"10.35429/jla.2019.8.3.13.20","DOIUrl":"https://doi.org/10.35429/jla.2019.8.3.13.20","url":null,"abstract":"Teaching Law should be done in a dynamic way, new concepts are incorporated such as new laws. Students and professors need to use new knowledge to make an analysis of the object of study. In the case of the municipality Law it is important to study the legal framework. The students should study new concepts in intermunicipal cooperation, federal policies, cooperation in conflict resolutions. The responsability of the municipality authorithies when they make desicions should be studied.","PeriodicalId":274221,"journal":{"name":"Revista de Aplicaciones del Derecho","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129422159","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
La carencia de valores, una de las de las causas de la deficiente recaudación fiscal en México 证券的缺乏是墨西哥税收征收不足的原因之一
Revista de Aplicaciones del Derecho Pub Date : 2019-06-29 DOI: 10.35429/jla.2019.8.3.32.43
María del Carmen Herrera-Chaires, Silvia Gamboa-Cerda, Juan Emilio Medellin-Ramirez, Ignacio Villegas-Flores
{"title":"La carencia de valores, una de las de las causas de la deficiente recaudación fiscal en México","authors":"María del Carmen Herrera-Chaires, Silvia Gamboa-Cerda, Juan Emilio Medellin-Ramirez, Ignacio Villegas-Flores","doi":"10.35429/jla.2019.8.3.32.43","DOIUrl":"https://doi.org/10.35429/jla.2019.8.3.32.43","url":null,"abstract":"This work is inspired by explaining as far as possible with another perspective the fiscal problem of Mexico. Addressing issues such as civic culture and customs of Mexicans regarding optimism and collective pessimism and how it influences the development of new ideas or changing social habits, all to offer a first approach to the fiscal problem of Mexico. In fact, in Mexico it is very difficult to define the real levels of evasion and it is inclined to analyze the fiscal problem from ethics and values, it is studied as this issue that has been somewhat neglected today and how it strongly influences the behavior of people, making observations from how it affects taxation. It analyzes the values practiced by youth and contrasts them with older generations, covering as citizens think about the issues surrounding fiscal issues. The results of the research are presented around the elements that influence the formation of the new generations, and it is analyzed whether these elements are positive or harmful.","PeriodicalId":274221,"journal":{"name":"Revista de Aplicaciones del Derecho","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131155143","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Análisis jurídico a la iniciativa de Ley para regular las instituciones de tecnología financiera y sus efectos en México 墨西哥监管金融技术机构的法律倡议及其影响的法律分析
Revista de Aplicaciones del Derecho Pub Date : 2019-03-30 DOI: 10.35429/jla.2019.7.3.17.23
Salvador Francisco Ruiz-Medrano, Martha Leticia Guevara-Sanginés
{"title":"Análisis jurídico a la iniciativa de Ley para regular las instituciones de tecnología financiera y sus efectos en México","authors":"Salvador Francisco Ruiz-Medrano, Martha Leticia Guevara-Sanginés","doi":"10.35429/jla.2019.7.3.17.23","DOIUrl":"https://doi.org/10.35429/jla.2019.7.3.17.23","url":null,"abstract":"On October 10, 2018, the decree initiative to issue the Law to Regulate Financial Technology Institutions was presented to the Senate. The purpose of this Law is to grant legal support to financial services within the new technologies, the analysis of this Law becomes crucial to understand the new economic and business dynamics in our country. Goals. The primary objective is to unravel the authentic ratio legis of this new Law from a literal interpretation and attached to legal formalism. The method used for this dissertation is composed of a logical-legal analysis of deductive type to find the true meaning that the legislator intends to give it and its motivations to create this regulation. It is expected that this analysis will contribute to a better understanding of the Law and its contributions in the social and economic aspects that will lead to a relatively short period of time.","PeriodicalId":274221,"journal":{"name":"Revista de Aplicaciones del Derecho","volume":"65 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114116546","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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