The reasons that have led us to address this problem are cleartaking into account that corruption has a negative impact on consolidation of democracy and governance, also that subverts the guarantees of citi-zens, avoiding the respect for human rights and in civic ethics. Corruption are harmful practices that deserve an appropriate study of the problems and generates the appropriate legal mechanisms to control it. We can not, ignore the fact that in our country, corruption is perceived as a daily anomaly, a breach of the normal functioning of the institutions, even as facts themselves of national idiosyncrasies. This obviously affects public confidence in their institutions; also perverting public ethics, promoting lax moral and passive.This research makes proposals to combat such prac-tices in its various forms, because corruption distorts the minimum conditions of existence and the val...

The present article aims to present some aspects regarding of expert evidence in the Code of Civil and Peruvian Criminal Procedure Code.At the present, the administrator of justice often requi-res input that certain matters can offer a specialist on the subject, on any scientific or technical knowledge, to clarify the truth, through the expert, who through the application of science, trade or occupation, experience or the use of technical tests will determine the veracity of the material points of dispute about a particular event, expert evidence is a form of evidence where the judge finds its greatest degree of conviction.

The reasons that have led us to address this problem are cleartaking into account that corruption has a negative impact on consolidation of democracy and governance, also that subverts the guarantees of citi-zens, avoiding the respect for human rights and in civic ethics. Corruption are harmful practices that deserve an appropriate study of the problems and generates the appropriate legal mechanisms to control it. We can not, ignore the fact that in our country, corruption is perceived as a daily anomaly, a breach of the normal functioning of the institutions, even as facts themselves of national idiosyncrasies. This obviously affects public confidence in their institutions; also perverting public ethics, promoting lax moral and passive.This research makes proposals to combat such prac-tices in its various forms, because corruption distorts the minimum conditions of existence and the val...

The present article aims to present some aspects regarding of expert evidence in the Code of Civil and Peruvian Criminal Procedure Code.At the present, the administrator of justice often requi-res input that certain matters can offer a specialist on the subject, on any scientific or technical knowledge, to clarify the truth, through the expert, who through the application of science, trade or occupation, experience or the use of technical tests will determine the veracity of the material points of dispute about a particular event, expert evidence is a form of evidence where the judge finds its greatest degree of conviction.

The majority of experts recognizes the cash flow discount as the best technique to value SMEs. However, there is a divergence in the concepts and criteria that a valuation model must incorporate. neoclassical finance, heiress of logical positivism as an epistemological basis, maintains the efficient market hypothesis (EMH) y the capital asset pricing model (CAPM), to calculate the discount rate. On the contrary, behavioral finance, heiress of Husserl's phenomenology, suggests incorporating human behavior or behavior into its valuation models. On taking position, on one way or another, from a philosophical point of view, a valuation model, should lead us to the encounter of truth, justice and fairness in decision making. Both aspects of company valuation, philosophical and epistemological, are addressed in the present research, analyzing the different theories and positions in force, endi...

The majority of experts recognizes the cash flow discount as the best technique to value SMEs. However, there is a divergence in the concepts and criteria that a valuation model must incorporate. neoclassical finance, heiress of logical positivism as an epistemological basis, maintains the efficient market hypothesis (EMH) y the capital asset pricing model (CAPM), to calculate the discount rate. On the contrary, behavioral finance, heiress of Husserl's phenomenology, suggests incorporating human behavior or behavior into its valuation models. On taking position, on one way or another, from a philosophical point of view, a valuation model, should lead us to the encounter of truth, justice and fairness in decision making. Both aspects of company valuation, philosophical and epistemological, are addressed in the present research, analyzing the different theories and positions in force, endi...

Objective: Analyze the principle of contributory capacity in relation to the health emergency COVID-19. Method: The research was focused on the documentary, exploratory and descriptive study. The information was selected from the critical reading of documents and bibliographic materials, as well as official information and statistical data from national and international organizations. Results: The health emergency caused by COVID-19 has had consequences not only on people’s health, but also at social and economic levels; therefore, governments are applying various policies to overcome the crisis they are facing. In Ecuador, in the first four months of 2020 tax collection was lower by 534 million dollars compared to 2019, amount that meant a great challenge for the State as it had to generate resources to cover up for the public expenses demanded by society. Conclusion: The tax system ...