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Vol. 7 No. 3 (2026): Septiembre - Diciembre 2026

View Vol. 7 No. 3 (2026): Septiembre - Diciembre 2026

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Published: 2026-08-26

Presentación de la edición

PRESENTACIÓN DE LA EDICIÓN SEPTIEMBRE - DICIEMBRE 2026

Massiel E. Nava Chacín (Author)

1-9
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Editorial

Liderazgo transformador: la urgencia de las habilidades blandas en las ciencias jurídicas, políticas y sociales

Eloy David Oropeza Fuenmayor (Author)

10-12
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Artículos

Impact of the tax treatment applicable to vat on the financial management of health service provider institutions

Aida Isabel Castro Jiménez, Carolina Maria González Bolívar, Luis Fernando Landazury Villalba (Author)

13-36
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Social transformations and development in colombia: Analysys of social changes in the last twenty years

Martha Libia Hernández Moscote, Luzcelia Rodríguez Casis, Ludys Velásquez Mora (Author)

37-59
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Intervention measure of the municipal comptrollers of the central municipalities of zulia state: analysis of its duration in venezuelan administrative practice

Edwin Josue Baptista Rodríguez, Isabella Federica Cedeño Román, Ana de los Ángeles Linares Morón (Author)

60-90
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Condominiums managed as non-profit civil associations in light of new regulations

Ángel Jesús Niño Salazar (Author)

91-110
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Cultural heritage, commodification and historical memory in bayamo, cuba: an analysis from heritage management and local development

Yulier Díaz Rodríguez, Juan Ramírez Martínez, Diurkis Madrigal León (Author)

111-135
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Hacia una teoría general de la extrafiscalidad tributaria: postulados fundacionales y evidencia comparada en México y Colombia

Pedro José Arrieta Meléndez (Author)

136-159
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Impact of socio-environmental, cultural, and migratory changes over the last 20 years on indigenous educational institution no. 12 in pToward a general theory of tax extrafiscality: foundational postulates and comparative evidence from mexico and colombia

Mildreth Díaz Ramírez (Author)

160-201
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The united nations and public international Law: uselessness or reform?

Lissette Romay Inciarte (Author)

202-218
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Legal framework applicable to small and medium-sized enterprises (smes) in venezuela

Ariadna Fedora Padrón Carroz (Author)

219-240
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Governance of complexity and sustainable managerial praxis: a transdisciplinary approach to training researchers with analytical capacity

Dionicio José Abreu Vargas, Luis Guillermo Ferrer Alaña (Author)

241-276
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