RICSH Iberoamerican Journal of Social and Humanistic Sciences

Enabling clauses from the perspective of the principle of tax legality in Mexico

2025-02-11T20:05:48+00:00

This article deals with the analysis of the enabling clauses under the constitutional perspective of the principle of legality and reservation of law in Mexico in 2023. The research was carried out using the exegetical research method and the systematic method, based on the documentary research technique. In order to raise doctrinal arguments, as well as legal arguments to properly interpret tax provisions, as a result of the analysis, it is essential that the enabling clauses must have the updated and adequate legal and technical support to respond dynamically to the challenges of oversight of the Mexican tax system; In 2023, it ranks ninth in the world among the most complex jurisdictions for legal, accounting and tax compliance. Enabling clauses are the ideal means to facilitate taxpayer compliance.

Creation of a UNESCO Chair, in a public institution, the case of UAEMEX

2025-04-09T20:23:40+00:00

The present documentary study is a historical study of the UNESCO Vulnerability and Social Inclusion Chair established at the Autonomous University of the State of Mexico. Its purpose is to promote the achievement of Sustainable Development Goals 4.5 and 4.7. The general objective of this research was achieved through the review of primary sources. The collected data allowed for the identification of its context, emergence, trajectory, contributions and objectives. The collaborative framework of universities, particularly through their faculty members, is the key to working on an agenda that contemplates different fronts of educational execution, in collaboration with the relevant authorities and the student body and global civil society.

Changing the game: from artificial intelligence to collective intelligence in communicative capitalism

2025-04-09T20:23:32+00:00

Artificial intelligence (AI) has become a central focus in contemporary studies of communication, education, and culture. This essay proposes that the understanding of AI, including as metatechnology, metalanguage and metacommunication, requires an epistemological operation to decentralise the object and focus on the characteristics of the subject, communicative capitalism, in which AI is framed. For this purpose, this essay presents a critical-argumentative analysis that revisits the turn-of-the-century work of Latin American intellectual Mabel Piccini, generating a conversation with current theoretical approaches to AI, as well as with UNESCO's proposals in relation to the ethics of AI and the governance of digital platforms. The aim is to make visible the inequalities and forms of discrimination associated with AI and socio-digital environments in order to build a new pedagogy of communication that, through genuine public participation, promotes collective and creative intelligence in relation to the development of AI in Latin America.

Scientific Journals and Sustainability of Knowledge Their Role in Dissemination and Social Action

2025-04-09T20:23:24+00:00

Scientific journals have evolved into fundamental actors in the generation and dissemination of knowledge, in contexts such as the Mexican one, where the democratization of access to information and the adoption of sustainable practices are essential. This article explores the challenges and opportunities faced by scientific journals in their quest for sustainability, emphasizing their societal impact and contribution to the Sustainable Development Goals (SDGs). This study discusses topics such as open access, editorial ethics, and technological innovation through case studies and key metric applications. Additionally, this study proposes research lines focused on assessing social impact, improving funding models, and leveraging emerging technologies for editorial management optimization. The study highlights the importance of an integrated approach based on research, innovation, and ethical commitment to maximize the social and environmental impact of scientific journals.

Housing policies in Spain: from ownership to precariousness

2025-04-09T20:23:16+00:00

Housing is a basic pillar of the welfare state, as it is a necessary condition for the development of other fundamental rights, such as privacy, education, human dignity or health. The global financial crisis of 2007 continues to have a serious impact on the citizens of our country, which is now combined with the effects arising from the COVID-19 (2020-2021) and inflation (2022) crises. Indeed, the constant process of urbanization, coupled with the process of rural depopulation and the lack of social and affordable housing, has contributed to making housing unaffordable in the main urban areas of our country for less well-off families. Multilevel public housing policies, however, have been erratic in recent years without providing real alternatives to ownership (which excludes young people and low-income families) or rental housing (which is still not considered a truly desirable alternative to ownership), while attempts to increase the stock of social and affordable housing (for example, through expropriations or penalties for owners of empty homes) have had limited success. This has led to an increasing precariousness of tenure and the increase and, even, its promotion by public authorities, fostering hidden homelessness situations, such as squatting, shared housing, overcrowding or substandard housing, without the State Housing Law 12/2023 having implemented any structural measures to cover the existing gaps in the development of the right to decent and adequate housing, a function that corresponds to public authorities and not to private owners. This article analyzes this problem and possible structural solutions to the housing problem, such as territorial cohesion or the diversification of housing tenures.