La factura electrónica fiscal (FE) es uno de los aportes de América Latina a la fiscalidad internacional en apoyo a la lucha contra la evasión, al esfuerzo global de transparencia tributaria, y a la digitalización de las administraciones tributarias (AATT). Inicialmente, la FE fue concebida como un instrumento de control documental del proceso de facturación, tanto para evitar la omisión de ventas como para la inclusión de compras falsas.
To reduce SDG tradeoffs in infrastructure provision, and to inform searches for SDG synergies, the authors show that roads’ impacts on Brazilian Amazon forests varied significantly across frontiers. Impacts varied predictably with prior development – prior roads and prior deforestation – and, further, in a pattern that suggests a potential synergy for roads between forests and urban growth. For multiple periods of roads investments, the authors estimate forest impacts for high, medium and low prior roads and deforestation. For each setting, census-tract observations are numerous.
Smallholder farmers are one of the most vulnerable groups to climate change, yet efforts to support farmer adaptation are hindered by the lack of information on how they are experiencing and responding to climate change. More information is needed on how different types of smallholder farmers vary in their perceptions and responses to climate change, and how to tailor adaptation programs to different smallholder farmer contexts.
Successfully implemented payment for ecosystem services (PES) programs can provide both conservation of nature and financial support to rural communities. In this paper, we explore how PES programs can be designed so as to maximize the amount of additional ecosystem services provided for a given budget. We also provide a brief summary of the use of auction mechanisms in real world PES programs.