María Gabriela Lagos Rodríguez

Las personas con discapacidad necesitan incentivos fiscales que ayuden a su inclusión y favorezcan su integración contribuyendo a la igualdad de oportunidades, si bien es interesante saber si estos beneficios fiscales cumplen con las necesidades que deben cubrir. El objetivo de este trabajo es el análisis de la eficiencia de los incentivos fiscales existentes en el IRPF para las personas con discapacidad, tanto en el ámbito estatal como autonómico. Para ello, mediante la técnica de Análisis Envolvente de Datos, se desarrolla un modelo DEA. Los resultados indican que los incentivos fiscales a la discapacidad son eficientes, lo cual supone la necesidad de su mantenimiento y mejora de la situación actual.

La Unión Europea ante inteligencia artificial: aspectos legales, éticos y sociales en Polonia y España y nuevas perspectivas legislativas (EBOOK) PDF | La publicación presenta los retos normativos de la inteligencia artificial desde la perspectiva de diversos ámbitos jurídicos. La aplicación de la inteligencia artificial conlleva a la vez muchos beneficios y numerosos riesgos y dilemas que el Derecho | Nauki prawne \ Prawo |

A significant European Union’s concern is overcoming dependence on fossil fuels and generating sustainable and environmentally friendly growth. Public decisions must be adopted to ensure this objective considering the widespread agreement about promoting energy change implies a technological transformation derived from R&D. This chapter is focused on the relationship between energy taxation and environmental R&D. The question is whether European taxation’s role is suitable for promoting energy change. The main conclusion is that beyond the fact that green taxes are a low percentage of the total collection, their configurations are more designed to internalise pollution’s cost than favour R&D. Despite energy taxation has been directed at the fundamental objective of revenue collection, it is necessary that public tax policies should be designed considering their role as a driver of environmental R&D. Taxes on traditional energy sources should adapt their structure considering the level of CO2 emissions as well as the impact of investment tax credits on the Corporate Income Tax should be assessed as drivers of environmental R&D. A limitation of this study is the lack of available data to link these incentives to the patents on green energy sources which constitutes an objective to achieve in future research.

The aim of the article: The aim is to examine factors explaining tax compliance identified in the Economy to design an efficient tax compliance system. Methodology: In order to achieve the formulated aim, the paper provides an economic literature review on tax compliance related to the efforts of governments to encourage taxpayer compliance while minimizing the cost of a tax administration’s activity. The paper presents a brief laying out the economics of tax evasion. Them, it focuses on critical summaries of what has been learned. Results of the research: The different factors identified indicate that tax compliance is a complex problem, with evident social costs and a significant impact on tax administration decisions. The tax compliance system minimizes the uncertainty and encourages the adoption of a series of voluntary mechanisms for cooperation between taxpayers and the tax administration.

One of the most important challenges that Spanish universities face is the employability of graduates, a key factor to socioeconomic development. The analysis of the relationship between higher education and employment is a topic of obvious relevance, with greater interest in vulnerable groups—such as graduates with disabilities—who have a lower relative participation in university studies, a lower relative number of graduates, and lower employment rates. Thus, based on the Labor Insertion Survey of University Graduates (EILU-2019) by the Spanish National Institute of Statistics, this study addresses the influence of academic factors on the success of the employability of graduates in Spain, differentiating its effect in the case of people with disabilities. The results show the great importance of work experience during one’s studies and a knowledge of ICT to increase the employability and quality of employment among graduates with disabilities. This should become a key aspect of university training to reduce the economic vulnerability of this group.

In recent decades, Spain has witnessed a considerable increase in railway and road transport infrastructure. The driver of this change has been investment from the central government, which has generated speculation regarding the possible distribution of new infrastructure according to partisan political interests. This paper aims to determine whether this political influence impacts the efficiency of the transport infrastructure. This study proposes an empirical model to assess the impact of the central government's investment in roads and railways in the country's 15 mainland autonomous communities. The empirical results reveal that the political factor, as a proxy of public finances, moderates the accessibility process. The empirical model analyses the impact of new infrastructure on structuring and territorial cohesion during 1995–2007, considered the golden decade in Spain. Based on the econometric results, we conclude that state investment in rail, moderated by the consideration of political factors, improves the accessibility of rail transport infrastructure. Finally, this study presents relevant policy implications, suggesting a new line of regulations to increase local transport infrastructure projects' quality regarding “network efficiency.”

El principio de solidaridad es inherente al Estado de las Autonomías y su proyección en la financiación de las Comunidades Autónomas es una condición a la que ha pretendido ajustarse el sistema en su conjunto y, en particular, el modelo de financiación de las Comunidades de Régimen Común. La reforma más reciente de este modelo, a través de la Ley Orgánica 3/2009, de 18 de diciembre de modificación de la LOFCA y la Ley 22/2009, de la misma fecha, parten del propósito expreso de profundizar en la solidaridad del sistema. Por esta razón, nos pareció pertinente realizar un análisis del nuevo modelo desde el enfoque de la solidaridad, desde la definición del concepto a su traslación al Fondo de Garantía y a los Fondos de Convergencia. El objetivo es contrastar el propósito enunciado de de incrementar la solidaridad del sistema de financiación con el diseño de los instrumentos que vinculan a dicho fin y extraer las conclusiones derivadas del análisis.

This research studies the impact of a training course for University professors based on active methodologies, such as Problem-Based Learning (PBL), on their perception of the acquisition of some relevant specific and generic competences. To that end, we prepare a survey about competences and compare the perception for the teaching staff before and after carrying out the PBL activity, by analysing if there are statistically significant differences in mean (ANOVA-F test), median (Kruskal-Wallis test) and variance (Levene test). Our results may confirm that the perception would improve in competences related to the appropriate use of ICTs and problem-solving skills, among others, showing statistically significant differences. Finally, university professors would positively evaluate the practical use of the training course (4.5 out of 5), remarking the need to apply active methodologies such as PBL in the training of teachers.