“…En octobre 2021, plus de 135 juridictions ont adhéré à un plan novateur - la Solution reposant sur deux piliers pour résoudre les défis fiscaux soulevés par la numérisation de l'économie - afin de mettre à jour des éléments clés du système fiscal international qui ne sont plus adaptés à une économie mondialisée et numérisée. …”

“…This report offers policy makers a cohesive set of recommendations on how to build such resilience, derived from climate-relevant work from across OECD policy domains including economic and tax policy, financial and fiscal affairs, development, science and technology, employment and social affairs, and environmental policy, among others. …”

“…Desde 2008, las democracias prósperas de Occidente se enfrentan a una crisis financiera y fiscal que corroe los fundamentos mismos del Estado de bienestar fundado al fin de la Segunda Guerra Mundial. …”

“…Smith sigue la historia desde los argumentos sobre la reforma fiscal en los años setenta y ochenta del siglo XVIII, donde se plantaron muchas de las semillas de la desconfianza, hasta la caída de Robespierre y el desmantelamiento del Gobierno de emergencia en 1794-1795". …”

“…Drawing on unpublished archival evidence ranging from fiscal ledgers and legal opinions to sermons and student notebooks, Rowan Dorin traces how an association between usury and expulsion entrenched itself in Latin Christendom from the twelfth century onward. …”

“…Algunos progenitores comparten contenidos creados con sus hijos para obtener beneficios, en ocasiones tan cuantiosos que les impulsan incluso a cambiar su residencia fiscal con el objetivo de pagar menos impuestos. Todo ello, sin duda, ha provocado una serie de riesgos ante los que la legislación actual no da respuestas suficientes. …”

“…A los pocos días, la Brigada de Análisis de Casos se desplaza a la zona portuaria de A Coruña, donde el cuerpo de un asesor fiscal de sesenta y cuatro años ha sido asesinado con el mismo modus operandi. …”

Tabla de Contenidos: “…Il existe un écart important entre les jeunes issus de l'immigration et les jeunes autochtones en termes de résultats scolaires -- La politique budgétaire doit répondre à plusieurs défis -- La réforme du système fiscal -- Graphique 13. Le coin fiscal sur le travail est élevé -- Graphique 14. …”

Tabla de Contenidos: “…Intro -- Foreword -- Acknowledgements -- Editorial -- Abbreviations and acronyms -- Facts and figures of the Western Balkans -- Executive summary -- Amid a COVID-19 pandemic, learning from and with each other in order to tackle challenges and find innovative and timely solutions is more necessary than ever -- Nine shared strategic priorities for the region -- Education and competences -- Social cohesion -- Green recovery energy and air pollution -- Digitalisation -- Migration, brain drain and diaspora engagement -- Creating opportunities for women -- Land management and property rights -- Local governments -- In the end, progress comes down to implementation and reliability -- Part I Assessing opportunities and constraints in the Western Balkans: Regional overview -- Assessing opportunities and constraints in the Western Balkans: Regional overview -- 1 Overview: Identifying strategic opportunities for the Western Balkans -- Vision and opportunities -- Key trends shaping development of the Western Balkans -- Rapid population ageing -- Climate change -- Democratisation process -- Digital transformation -- Assessing well-being performance and constraints to sustainable development in the Western Balkans -- Well-being -- Major constraints to sustainable development -- People -- Prosperity -- Partnerships and financing -- Peace and institutions -- Planet -- COVID-19 in the Western Balkans -- Shared strategic opportunities and challenges as avenues for peer learning -- References -- Note -- 2 Multi-dimensional analysis of development in the Western Balkans -- People -- Social cohesion is limited, and many people are left behind -- Employment opportunities are inadequate, especially for women and the young -- Attending education in the Western Balkans does not yield the skills needed to succeed -- Health systems are ineffective and understaffed, resulting in poor health outcomes -- Social protection needs a more sustainable financing model and does not always reach those most in need -- Prosperity -- GDP growth is weaker but more balanced -- Domestic enterprises, particularly SMEs, face a challenging institutional and business environment -- The lack of a skilled workforce impedes the growth of investment, job creation, innovation and technology adoption -- Infrastructure gaps impede trade and global value chain integration, and unreliable access to electricity and other utilities deter investment -- Partnerships and financing -- Western Balkan economies rely heavily on external financing for growth -- Fiscal performance varies, but the fiscal space in most Western Balkan economies is limited or has narrowed considerably in the post-crisis period -- Weak public-sector revenue performance limits the scope for improvement of public services -- High and rising current expenditures crowd out public investment -- SMEs face considerable difficulties accessing financing -- Peace and institutions -- Western Balkan economies have not yet struck the right balance of power between levels of government -- Imperfectly defined land rights undermine the functioning of land markets -- The judiciary in the Western Balkans is often biased and inefficient -- SOE governance is a source of large inefficiencies -- The EU integration process and the role of informal institutions -- Planet -- Air pollution: high levels of pollution pose a threat to biodiversity, human health and the economy across the Western Balkans -- Levels of air pollution are high across regional economies -- Poor waste management and inadequate wastewater treatment are major sources of ambient and water pollution across Western Balkan economies -- Biodiversity: the region's rich biodiversity and abundant forest coverage is threatened by pollution and not sufficiently protected -- Energy sector: energy efficiency levels are low across Western Balkan economies, and most economies rely heavily on coal for electricity generation -- Governance inefficiencies: tariffs set below operational costs threaten the financial sustainability of public utilities -- Water: water management, access to drinking water and water scarcity are challenges in some Western Balkan economies -- Natural hazards: most Western Balkan economies are vulnerable to natural hazards -- References -- Part II Assessing opportunities and constraints in Albania -- Assessing opportunities and constraints in Albania -- 3 Overview: Identifying strategic opportunities for Albania -- Towards a vision for Albania in 2030: an attractive society with high quality of life and strong human capital, built on reliable, resilient and efficient institutions, a dynamic economy and integration into Europe and the region -- Assessing Albania's development performance -- Sustainable development: summary of Albania's performance and major constraints -- Suggestions for strategic priorities for Albania -- References -- Note -- 4 Impact of COVID-19 in Albania -- Evolution of the pandemic -- Policy responses and economic impact -- Dimensions of vulnerability to further socio-economic impact from COVID-19 -- Material well-being and social protection -- Health and non-material well-being -- References -- 5 Multi-dimensional analysis of development in Albania -- People towards better lives for all -- Improving well-being for all, everywhere -- Strengthening the productive potential and equal participation of all citizens -- Many women and youth are excluded from the labour market and wider society -- Labour market institutions do not address job quality and demand-supply imbalances -- Boosting education quality to increase well-being and quality employment -- Improving health and social protection coverage -- Health outcomes are comparatively good, but the healthcare sector places a high cost burden on patients and suffers from lack of access and resources -- Social protection benefits are too modest and need to be integrated with care services -- Prosperity boosting productivity -- Albania's growth model requires new drivers to accelerate structural transformation and boost productivity -- Albania's tradable sector needs more investment, diversification and upgrading -- The contribution of exports to GDP has improved but leaves room for progress -- Albania has attracted significant amounts of FDI, mostly for energy, extractives and non-tradeable services and less for manufacturing and ICT -- The skills gaps and skills mismatches affect productivity and growth -- The institutional and administrative constraints limit domestic and foreign investment -- Corruption increases the cost of doing business in Albania -- Contract enforcement is lengthy and political, and regulatory instability is relatively high -- Obtaining construction permits is lengthy and expensive -- The large infrastructure gap limits investment, particularly manufacturing FDI -- Partnerships and financing financing sustainable development -- Remittances are an important source of finance in Albania -- The fiscal space is limited -- Revenue performance is lagging behind, and expenditures need to increase in key areas -- Improved tax collection and a broader tax base are needed to improve revenue performance -- Access to financing is constrained by weak property rights and informality -- Peace and institutions strengthening governance -- The fragmented structure of the public administration can stand in the way of implementation -- Albania has numerous and sometimes overlapping strategic documents -- The fragmentation of agencies poses a challenge to implementation capacity -- The courts are short of capacity and still exposed to unlawful external influence -- Property rights are still insecure, affecting land productivity and sustainability -- Land rights in Albania remain insecure -- Path-dependent and incomplete legislative frameworks leave land-related issues unresolved -- Corruption remains a challenge -- Albania has taken steps to fight corruption, but more coherence and co-ordination is required -- Vote buying, obscure party financing and patronage in the public administration are other forms of corruption -- The limited local fiscal and administrative capacity and the unclear regional development framework may exacerbate regional inequalities -- The decentralisation process is ongoing, but local fiscal and administrative capacities remain limited -- The regional development framework has been separated from the decentralisation process -- The…”

Tabla de Contenidos: “…Reformas estructurales en México : pasado, presente y futuro / Pablo Mejía Reyes y Víctor Hugo Torres Preciado -- La necesidad de la reforma fiscal para Pemex : viabilidad económica y financiera / Abigail Rodríguez Nava, Francisco Venegas Martínez y Francisco López Herrera -- La política de gasto público en los estados de la frontera norte de México, 2003-2011 / Roberto Ramírez Rodríguez y Alfredo Erquizio Espinal -- Ciclo económico y criminalidad en los estados de la región Centro Occidente de México : implicaciones para la estrategia nacional de seguridad pública / Víctor Hugo Torres Preciado y Maryén Polanco Gatyán -- El efecto de la competencia en la inflación : un estudio sectorial para el caso de México / Ramón A. …”

Tabla de Contenidos: “….- EL PAPEL DE MINISTERIO FISCAL; 5.3.- LA OPINIÓN DEL MENOR EN RELACIÓN (...); CAPÍTULO III. …”

Tabla de Contenidos: “…Fuentes ordinarias de ingresoPresión fiscal y fiscalidades en un estado señorial; El emporio señorial de Sanlúcar de Barrameda; Segunda parte El poder ejercido; 5 El reinado del duque don Alonso: 1570-1615; La opción por el servicio de las armas; Felipe III, Lerma y la frontera africana; Gestionando la ausencia; 6 Consolidación señorial y fortalecimiento regio: don Manuel Alonso (1615-1636); Presidios, asentistas y comerciantes; La seguridad de las aguas; En el entorno del rey: validos, secretarios y agentes; 7 El IX duque (1636-1641); La distancia entre dos cortes…”

Tabla de Contenidos: “…Introducción : contexto nacional del primer federalismo mexicano / Josefina Zoraida Vázquez -- La ordenación política territorial de los estados de la federación : una huella perenne : 1824-1835 / Hira de Gortari Rabiela -- El Congreso Nacional : de la armonía al desconcierto institucional / Reynaldo Sordo Cedeño -- El congreso de la crisis del primer federalismo, 1831-1835 / Reynaldo Sordo Cedeño -- Tabaco y contingente, el gozne fiscal entre federación y estados, 1824-1835 / José Antonio Serrano Ortega -- Escollos republicanos : inglesia y federalismo en la primera república mexicana / Brian Connaughton -- Jalisco y su primera experiencia federalista, 1825-1835 / Jaime Olveda -- Formas de gobierno y elites peninsulares : federalismo y centralismo en Yucatán, 1825-1835 / Sergio Quezada -- Del federalismo moderado al fracaso radical : Zacatecas /Josefina Zoraida Vázquez -- De la "unidad" federalista a la "disidencia" centralista en Oaxaca, 1825-1835 / Carlos Sánchez Silva -- La primera república federal en Michoacán, 1825-1835 : entre la inseguridad pública y la inestabilidad política / Jaime Hernández Díaz -- Una década de federalismo : San Luis Potosí, 1825-1835 / María Isabel Monroy Castillo -- El primer federalismo en Nuevo León : práctica, dificultades y fracasos, 1825-1835 / Luis Jauregui --…”

Tabla de Contenidos: “…PANORAMA CONTABLE DE LAS ENTIDADES CON PROPÓSITOS NO LUCRATIVOS EN MÉXICO -- INTRODUCCIÓN -- DEFINICIONES -- CLASES DE APORTACIÓN QUE RECIBE UNA EPNL -- CARACTERÍSTICAS PRINCIPALES DE UNA OSC -- OBLIGACIONES DE UNA EPNL PARA LA RECEPCIÓN DE APORTACIONES DEL GOBIERNO FEDERAL -- SOBRE LAS OBLIGACIONES FISCALES DE UNA EPNL -- OBLIGACIONES ADICIONALES PARA DONATARIAS AUTORIZADAS PARA RECIBIR DONATIVOS DEDUCIBLES EN EL EXTRANJERO -- DE LAS OBLIGACIONES DE TIPO NORMATIVO CONTABLE -- ESTADO DE POSICIÓN FINANCIERA -- ESTADO DE ACTIVIDADES…”

Tabla de Contenidos: “…ESTUDIO DE DIFERENTES ESTRATEGIAS DE COMUNICACIÓN PARA REDUCIR EL IMPACTO REPUTACIONAL(pp. 103-126) -- COMPLIANCE EN LA CONTRATACION PUBLICA(pp. 127-142) -- EFECTIVIDAD DEL COMPLIANCE TRIBUTARIO EN EL ÁMBITO SANCIONADOR ADMINISTRATIVO(pp. 143-154) -- COMPLIANCE PENAL Y FÚTBOL PROFESIONAL ESPAÑOL(pp. 155-172) -- SOBRE LA DIFÍCIL DELIMITACIÓN DEL EXTRANEUS EN LOS SISTEMAS DE CUMPLIMIENTO NORMATIVO(pp. 173-194) -- ESPAÑA ANTE EL WHISTLEBLOWING (CANALES DE DENUNCIA) A LA LUZ DE LA DIRECTIVA EU 2019/1937(pp. 195-224) -- A DIRETIVA WHISTLEBLOWER E OS PROGRAMAS DE ÉTICA E COMPLIANCE(pp. 225-238) -- O CÓDIGO DE CONDUTA E A SUA INFLUÊNCIA NA CULTURA ORGANIZACIONAL(pp. 239-250) -- COMPLIANCE NA PREVENÇÃO DO BRANQUEAMENTO DE CAPITAIS E DO FINANCIAMENTO AO TERRORISMO - O MODELO PORTUGUÊS(pp. 251-272) -- GOVERNO CORPORATIVO EM PORTUGAL: MODELOS E ESPECIFICIDADES(pp. 273-286) -- DIREITOS DOS CONTRIBUINTES E COMPLIANCE FISCAL(pp. 287-302) -- A AUDITORIA FORENSE(pp. 303-314) -- AUDITAR A INTEGRIDADE NAS ORGANIZAÇÕES PÚBLICAS(pp. 315-334) -- Back Matter…”

Tabla de Contenidos: “…LA RESOLUCIÓN DEL CONTRATO POR INCUMPLIMIENTOPOR IMPOSIBILIDAD SOBREVENIDA DE CUMPLIMIENTO; RESOLUCIÓN POR PÉRDIDA DE LA COSA DEBIDA; POR CONDONACIÓN DE LA DEUDA; POR CONFUSIÓN DE DERECHOS DE ACREEDOR Y DEUDOR; 8. BREVES ASPECTOS FISCALES; 1) TRANSMISIONES PATRIMONIALES ONEROSAS; 2) IMPUESTO SOBRE LA RENTA DE LAS PERSONAS FÍSICAS; 3) IMPUESTO SOBRE EL PATRIMONIO; 4) IMPUESTO SOBRE EL INCREMENTO DEL VALOR DE LOS TERRENOS (...); 9. …”

Tabla de Contenidos: “…EL DEFENSOR DEL PUEBLO Y LA ADMINISTRACIÓN MILITAR; 8. EL MINISTERIO FISCAL Y EL DEFENSOR DEL PUEBLO; CAPÍTULO III; 1. …”