Suchergebnisse

En el presente Artículo se aborda el tema referente a una nueva facultad que a partir del 1º de enero de 2020, tienen las autoridades fiscales, mediante la cual ya no "cancelará los Certificados de Sellos Digitales" sino que ahora podrá "Restringir temporalmente" los citados Certificados de los contribuyentes, mismos que son los que todo contribuyente necesita para poder emitir sus Comprobantes Fiscales Digitales (es decir sus facturas), y que le son otorgados por dicha autoridad cuando éste se da de alta en su Registro Federal de Contribuyentes, por lo que en los casos en los que el contribuyente incurra en alguna causal como lo es por ejemplo su ilocalización en su domicilio fiscal o la simulación de operaciones inexistentes, de entre otras, el SAT podrá restringir sus Sellos Digitales, quedando el contribuyente impedido para emitir facturas, hasta en tanto lo aclare o desvirtúe ante dicha autoridad; sin embargo, si bien es cierto que los legisladores crearon un Artículo ex professo en el CFF, mediante el cual se amplían las citadas causales para que el SAT emita tales restricciones, también lo es que omitieron incluir y actualizar esas nuevas facultades en el Reglamento Interior del SAT, y a mayor abundamiento en fecha 29 de abril de 2020, se publicó en el Diario Oficial de la Federación un Acuerdo mediante el cual el SAT delega diversas facultades, de entre las que se encuentra la referente a la "restricción de los Certificados de Sellos Digitales" de los Contribuyentes, sin embargo, al no existir dicha facultad en el Reglamento Interior del SAT, no puede delegarse una facultad que no existe, lo que convierte al Acuerdo en un instrumento jurídico de carácter inconstitucional. ; This article deals with the issue of a new faculty that as of January 1, 2020, the tax authorities have, through which it will no longer "cancel the Digital Stamp Certificates" but will now be able to "Temporarily Restrict" the aforementioned Taxpayers' certificates, which are the ones that all taxpayers need to be able to issue their Digital Tax Receipts (that is, their invoices), and that are issued by said authority when it is registered in its Federal Taxpayer Registry, therefore that in cases in which the taxpayer incurs any cause, for example; their location at their tax domicile or the simulation of non-existent operations, among others, the SAT may restrict their Digital Stamps, leaving the taxpayer unable to issue invoices, until it is clarified or distorted before said authority. However, although it is true that the legislators created an article ex professo in the CFF, by means of which the aforementioned grounds are expanded so that the SAT issues such restrictions, it is also true that they failed to include and update these new powers in the Internal Regulations of the SAT, and to a greater extent on April 29, 2020, an Agreement was published in the Official Gazette of the Federation through which the SAT delegates various powers, among which is the one referring to the "restriction of Certificates of Digital Stamps" of the Taxpayers; however, since there is no such power in the Internal Regulations of the SAT, a power that does not exist cannot be delegated, which makes the Agreement an unconstitutional legal instrument.

Most countries in Latin America have implemented human development conditional income transfer programmes to address intergenerational persistence of poverty. Typically, these programmes provide income transfers to households in poverty, conditional on children attending school and on household members attending health clinics. Evaluations have established programmes reach their explicit short- and medium-term objectives, especially as regards nutrition, children's schooling and improved health care utilisation. It is too early to say whether they will be successful in reducing the intergenerational persistence of poverty. Crucially, this will depend on whether they contribute to the economic and political inclusion of groups in poverty. This article reviews the available literature and finds that participation in human development income transfer programmes leads to improvements in productive capacity but favourable labour market conditions will be needed to guarantee economic inclusion. Improved political participation associated with programme participation raises the prospects for greater political inclusion.

This study aims to assess the effectiveness of mangrove forests and oyster reefs on reducing the damages from typhoons in hypothetical land reclamation scenarios in Atimonan, Philippines. Storm surge simulations were ran using ADCIRC and SWAN coupled model on the local government unit's (LGU) land reclamation plan and the proposed crenulate bay reclamation plan, both with concrete seawall, mangrove forests and oyster reefs. Inputs to the model include modified topography and bathymetry, coastline, land cover, typhoon Durian data and tidal potential constituents. Simulations show that the crenulate bay reclamation plan is better by 39.15% than the LGU's land reclamation plan on reducing typhoon winds and storm surge inundation extent induced by Typhoon Durian. However, this advantage comes with an additional implementation cost of 11.02%. This study is envisioned to help the land reclamation project of Atimonan LGU to be resilient against typhoon winds and coastal inundation.

This study aims to assess the effectiveness of mangrove forests and oyster reefs on reducing the damages from typhoons in hypothetical land reclamation scenarios in Atimonan, Philippines. Storm surge simulations were ran using ADCIRC and SWAN coupled model on the local government unit's (LGU) land reclamation plan and the proposed crenulate bay reclamation plan, both with concrete seawall, mangrove forests and oyster reefs. Inputs to the model include modified topography and bathymetry, coastline, land cover, typhoon Durian data and tidal potential constituents. Simulations show that the crenulate bay reclamation plan is better by 39.15% than the LGU's land reclamation plan on reducing typhoon winds and storm surge inundation extent induced by Typhoon Durian. However, this advantage comes with an additional implementation cost of 11.02%. This study is envisioned to help the land reclamation project of Atimonan LGU to be resilient against typhoon winds and coastal inundation.

Most countries in Latin America have implemented human development conditional income transfer programmes to address intergenerational persistence of poverty. Typically, these programmes provide income transfers to households in poverty, conditional on children attending school and on household members attending health clinics. Evaluations have established that programmes reach their explicit short- and medium-term objectives, especially as regards nutrition, children's schooling and improved health care utilisation. It is too early to say whether they will be successful in reducing the intergenerational persistence of poverty. Crucially, this will depend on whether they contribute to the economic and political inclusion of groups in poverty. This article reviews the available literature and finds that participation in human development conditional income transfer programmes leads to improvements in productive capacity, but that favourable labour market conditions will be needed to guarantee economic inclusion. Improved political participation associated with programme participation raises the prospects for greater political inclusion.

AbstractTwo broad explanations can be offered for the incidence of impact evaluations in antipoverty transfer programmes in developing countries. The first, and arguably dominant, explanation suggests this is a consequence of a shift towards evidence-based development policy. A second explanation emphasises the complementary role of policy competition and political factors in motivating evaluations. The paper assesses the relevance of the latter in Latin America and sub-Saharan Africa through (i) a comparison of evaluation practice and (ii) the analysis of a new database of flagship antipoverty transfer programmes.