Relative efficiency within a tax administration: The effects of result improvement

Neste trabalho, aborda-se a análise da administração tributária espanhola mediante a avaliação da eficiência relativa de cada um dos escritórios territoriais que a integram, empregando, para isso, a análise envolvente de dados de forma bietápica, com uma orientação output. Neste estudo, analisaram-se 47 escritórios territoriais considerando três inputs: 1) os gastos correntes em bens e serviços; 2) o número de declarações gerenciadas pelos dois principais impostos diretos e 3) o número de efetivos que presta seus serviços. Como output, os Ingressos por Atos de Liquidação. A análise demonstra que uma atuação eficiente dos escritórios territoriais poderia ter aumentado em 21,6% os resultados da gestão dessa Administração.This paper analyses the Spanish tax administration, evaluating the relative efficiency of each of the regional offices that are its constituent parts via output-oriented two-stage data envelopment analysis. In the study, a total of 47 regional offices were analysed, considering three inputs: 1) current expenditure in goods and services; 2) number of tax returns processed in terms of the two main direct taxes; and, 3) personnel numbers. Revenue resulting from tax assessments was considered as output. The analysis shows that the efficient action of regional offices might have increased by 21.6% the results of the management of this administration.A través de este trabajo se ha abordado el análisis de la administración tributaria española mediante la evaluación de la eficiencia relativa de cada una de las oficinas territoriales que la integran, empleando para ello el análisis envolvente de datos de forma bietápica, con una orientación output. En el estudio se han analizado 47 oficinas territoriales, considerando tres inputs: 1) los gastos corrientes en bienes y servicios; 2) el número de declaraciones gestionadas por los dos principales impuestos directos; y 3) el número de efectivos que presta sus servicios. Como output los Ingresos por Actos de Liquidación. El análisis pone de manifiesto que una actuación eficiente de las oficinas territoriales podría haber incrementado un 21.6% los resultados de la gestión de esta Administración

Economía ecológica : la imposición energética como variable condicional en el proceso de convergencia europeo

Las reformas fiscales medioambientales se encuentran inmersas en un intenso proceso de remodelación adquiriendo progresivamente mayor trascendencia. En el contexto europeo, los impuestos medioambientales están formados en más de tres cuartas partes por impuestos sobre la energía, cuyo uso se incrementa de forma indiscriminada en las economías desarrolladas. Con el objetivo de estudiar el grado de aproximación en fiscalidad energética, en este trabajo se utilizan diferentes métodos en el análisis de la convergencia, en primer lugar se lleva a cabo un análisis de beta convergencia condicional, y a continuación se aplican las técnicas de beta y sigma convergencia en términos absolutos para cada uno de los grupos de países definidos. Como resultados se pone de manifiesto la existencia de dos grandes grupos de países en función del uso intensivo en energía, los cuales de manera independiente presentan un claro proceso de convergencia en presión fiscal energética.Environmental fiscal reform is undergoing an intense restructuring process, progressively acquiring greater significance. In the European context, more than three quarters of environmental taxes are made up by tax on energy, the use of which is indiscriminately on the increase in developed economies. With the objective studying the degree of harmonization within energy taxation, this paper analyses different methods in the analysis of convergence, first it performed an analysis of conditional convergence beta is used, then the techniques and apply beta sigma absolute convergence for each of the groups defined terms countries. As results revealed the existence of two groups of countries in terms of energy intensive, which independently have a clear process of convergence in energy fiscal pressure

Esfuerzo fiscal medioambiental : convergencia espacial de la política económica en materia fiscal

Environmental fiscal effort, when compared with environmental fiscal pressure, represents a far more precise parameter when measuring a country’s environmental sacrifice given that it introduces GDP per capita as an analysis variable. This paper focuses on the analysis of convergence in environmental fiscal effort amongst the EU-15 Member States between 1987 and 2008, employing, to this end, the techniques of sigma, beta and gamma convergence. On a complementary level, a spatial autocorrelation study is carried out in order determine whether or not the geographical proximity of countries has any bearing on similar fiscal effort.El esfuerzo fiscal medioambiental, en comparación con la presión fiscal medioambiental, constituye un parámetro mucho más preciso para medir el sacrificio medioambiental que realizan los países, ya que introduce como variable de análisis el PIB per cápita. Este trabajo se centra en el análisis de la convergencia en esfuerzo fiscal medioambiental entre los países integrantes de la UE-15 para el período 1987-2008, empleándose para ello las técnicas de sigma, beta y gamma convergencia. De forma complementaria se lleva a cabo un estudio de autocorrelación espacial con el fin de determinar si la proximidad geográfica de los países influye en un esfuerzo fiscal medioambiental semejante

¿Están motivados los empleados de la Agencia Estatal de la Administración Tributaria en Andalucía?

This article entails an analysis of the satisfaction with which the human resources in the employ of the Spanish tax administration, specifically in the Special Delegation of Andalusia, carry out their work, offering the results of an empirical study grounded on the results of a survey taking in 471 employees. The results indicate that these employees do not feel valued in their workplace, define their career expectations as unfulfilled and display very little initiative in terms of the tasks they carry out. However, they are aware of the objectives to be met and possess a certain degree of autonomy when engaged in their job.En este trabajo se realiza un análisis de la motivación con la que realizan su trabajo los recursos humanos que prestan sus servicios en la Administración tributaria, en concreto en la delegación especial de Andalucía, ofreciendo los resultados de un estudio empírico basado en la realización de 471 encuestas a los trabajadores que la integran. Los resultados indican que los empleados se encuentran en general insatisfechos en el desempeño de su actividad, ya que no se encuentran valorados en su trabajo, ven incumplidas sus expectativas laborales y no se fomenta la iniciativa en las tareas que desempeñan, entre otros factores. Sin embargo, en general son conscientes de los objetivos que deben cumplir y poseen cierto grado de autonomía en el desarrollo de su actividad

Financing agreement for the spanish regions and regional inequality by tax collection (1986-2007)

La reforma del acuerdo de financiación de las CCAA españolas de 2009, en vigor desde enero de 2010, profundiza en la corresponsabilidad fiscal, ampliando la capacidad normativa de algunos impuestos y la participación en las cuotas territorializadas del Impuesto sobre la Renta de las Personas Físicas (IRPF), el Impuesto sobre el Valor añadido (IVA) y algunos Impuestos Especiales (IIEE). Según el mencionado acuerdo, el porcentaje descentralizado de la recaudación por IVA y por impuestos especiales se distribuye entre las Comunidades Autónomas (CCAA) en función de índices de consumo territorializado mientras que la recaudación por IRPF se distribuye en función de la cuota integra declarada por los sujetos pasivos residentes en cada Comunidad Autónoma (CA). Este artículo pretende mostrar evidencia sobre la traslación del ingreso tributario entre regiones en los tres tributos debida, en parte, a que el ingreso se realiza en la CA del domicilio fiscal del sujeto pasivo independientemente de donde se produzca el hecho imponible. Las conclusiones justifican la distribución del acuerdo por IVA e IIEE en función de criterios basados en el consumo territorializado, pero no así la distribución del tramo autonómico por IRPF que se distribuye en función del ingreso de los residentes.Since January, 2010, there's a new public financing agreement for the Spanish regions. This is based on the fiscal responsibility, expanding the regulatory capacity of some taxes and increasing the territorialized participation in the Income Tax (PIT), values added tax (VAT) and some special taxes (IISS). According to that agreement, the revenues decentralized of VAT and excise duties are distributed among the Autonomous Communities (CCAA) in terms of consumption rates, while the personal income tax revenue is distributed according to the amount declared by the persons living in each Autonomous Community (CA). This article treat on transfer of tax revenue between regions in the three taxes, due primarily that the tax pay is made in the CA of taxpayer's residence regardless of where the taxable event occurs. The findings justify the income distribution for IISS and VAT based on territorialized consumption, but not the regional distribution of personal income tax which is distributed according to revenue of residents

Reforestation and conservation of native trees in the Municipality of San Rafael Municipality of San Sebastián Magdalena

El objetivo de esta investigación fue dar a conocer el estado actual de la deforestación, como una de las acciones del hombre en el uso indiscriminado de los recursos de la naturaleza, especialmente en la tala y quema de bosques. Lo que ha afectado el medio ambiente, generando la desaparición paulatina de muchas especies importantes de la flora y la fauna, entre otras. El presente estudio se realiza desde una mirada cualitativa, describiendo las causas que han obligado a la comunidad de San Rafael a destruir con diferentes actividades los árboles nativos de importantes especies en el entorno. Para el logro de los objetivos se aplicaron entrevistas estructuradas a los estudiantes y pobladores del municipio. Como conclusiones es importante mencionar que la deforestación en el municipio de San Sebastián ha disminuido en comparación con años anteriores, sin embargo, se debe seguir trabajando en temas de educación ambiental.The objective of this research was to present the current state of deforestation, as one of the actions of man in the indiscriminate use of natural resources, especially in the felling and burning of forests. What has affected the environment, generating the gradual disappearance of many important species of flora and fauna, among others. The present study is carried out from a qualitative perspective, writing the causes that have forced the community of San Rafael to destroy with different activities the native trees of important species in the environment. In order to achieve the objectives, a structured interview was applied to the students and residents of San Rafael. As conclusions, it is important to mention that deforestation in the municipality of San Sebastián has decreased compared to previous years, however, work should continue on environmental education issues

LIF regulates CXCL9 in tumor-associated macrophages and prevents CD8+ T cell tumor-infiltration impairing anti-PD1 therapy

Càncer; Macròfags associats al tumor: LIF; CD8Cáncer; Macrófagos asociados al tumor; CD8Cancer; Tumor-associated macrophages; CD8Cancer response to immunotherapy depends on the infiltration of CD8+ T cells and the presence of tumor-associated macrophages within tumors. Still, little is known about the determinants of these factors. We show that LIF assumes a crucial role in the regulation of CD8+ T cell tumor infiltration, while promoting the presence of protumoral tumor-associated macrophages. We observe that the blockade of LIF in tumors expressing high levels of LIF decreases CD206, CD163 and CCL2 and induces CXCL9 expression in tumor-associated macrophages. The blockade of LIF releases the epigenetic silencing of CXCL9 triggering CD8+ T cell tumor infiltration. The combination of LIF neutralizing antibodies with the inhibition of the PD1 immune checkpoint promotes tumor regression, immunological memory and an increase in overall survival

The evolution of the ventilatory ratio is a prognostic factor in mechanically ventilated COVID-19 ARDS patients

Background: Mortality due to COVID-19 is high, especially in patients requiring mechanical ventilation. The purpose of the study is to investigate associations between mortality and variables measured during the first three days of mechanical ventilation in patients with COVID-19 intubated at ICU admission. Methods: Multicenter, observational, cohort study includes consecutive patients with COVID-19 admitted to 44 Spanish ICUs between February 25 and July 31, 2020, who required intubation at ICU admission and mechanical ventilation for more than three days. We collected demographic and clinical data prior to admission; information about clinical evolution at days 1 and 3 of mechanical ventilation; and outcomes. Results: Of the 2,095 patients with COVID-19 admitted to the ICU, 1,118 (53.3%) were intubated at day 1 and remained under mechanical ventilation at day three. From days 1 to 3, PaO2/FiO2 increased from 115.6 [80.0-171.2] to 180.0 [135.4-227.9] mmHg and the ventilatory ratio from 1.73 [1.33-2.25] to 1.96 [1.61-2.40]. In-hospital mortality was 38.7%. A higher increase between ICU admission and day 3 in the ventilatory ratio (OR 1.04 [CI 1.01-1.07], p = 0.030) and creatinine levels (OR 1.05 [CI 1.01-1.09], p = 0.005) and a lower increase in platelet counts (OR 0.96 [CI 0.93-1.00], p = 0.037) were independently associated with a higher risk of death. No association between mortality and the PaO2/FiO2 variation was observed (OR 0.99 [CI 0.95 to 1.02], p = 0.47). Conclusions: Higher ventilatory ratio and its increase at day 3 is associated with mortality in patients with COVID-19 receiving mechanical ventilation at ICU admission. No association was found in the PaO2/FiO2 variation

Treatment with tocilizumab or corticosteroids for COVID-19 patients with hyperinflammatory state: a multicentre cohort study (SAM-COVID-19)

Objectives: The objective of this study was to estimate the association between tocilizumab or corticosteroids and the risk of intubation or death in patients with coronavirus disease 19 (COVID-19) with a hyperinflammatory state according to clinical and laboratory parameters. Methods: A cohort study was performed in 60 Spanish hospitals including 778 patients with COVID-19 and clinical and laboratory data indicative of a hyperinflammatory state. Treatment was mainly with tocilizumab, an intermediate-high dose of corticosteroids (IHDC), a pulse dose of corticosteroids (PDC), combination therapy, or no treatment. Primary outcome was intubation or death; follow-up was 21 days. Propensity score-adjusted estimations using Cox regression (logistic regression if needed) were calculated. Propensity scores were used as confounders, matching variables and for the inverse probability of treatment weights (IPTWs). Results: In all, 88, 117, 78 and 151 patients treated with tocilizumab, IHDC, PDC, and combination therapy, respectively, were compared with 344 untreated patients. The primary endpoint occurred in 10 (11.4%), 27 (23.1%), 12 (15.4%), 40 (25.6%) and 69 (21.1%), respectively. The IPTW-based hazard ratios (odds ratio for combination therapy) for the primary endpoint were 0.32 (95%CI 0.22-0.47; p < 0.001) for tocilizumab, 0.82 (0.71-1.30; p 0.82) for IHDC, 0.61 (0.43-0.86; p 0.006) for PDC, and 1.17 (0.86-1.58; p 0.30) for combination therapy. Other applications of the propensity score provided similar results, but were not significant for PDC. Tocilizumab was also associated with lower hazard of death alone in IPTW analysis (0.07; 0.02-0.17; p < 0.001). Conclusions: Tocilizumab might be useful in COVID-19 patients with a hyperinflammatory state and should be prioritized for randomized trials in this situatio

Diseño para el desarrollo sustentable y la habitabilidad segura e incluyente

Este libro se divide en dos partes que permiten permear en el campo de la enseñanza del diseño; la primera se enfoca en temáticas que se desprenden del diseño en la educación para la sustentabilidad; en la segunda, se identifican las tendencias del diseño como un modo de verlo y sentirlo: va desde el diseño emocional hacia uno de conservación, reúso y reparación de objetos para reducir el consumo de recursos materiales