<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>1990-8644</journal-id>
<journal-title><![CDATA[Conrado]]></journal-title>
<abbrev-journal-title><![CDATA[Conrado]]></abbrev-journal-title>
<issn>1990-8644</issn>
<publisher>
<publisher-name><![CDATA[Editorial Universo Sur]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S1990-86442024000200045</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Desarrollo de Programas Educativos para prevenir la Evasión Fiscal]]></article-title>
<article-title xml:lang="en"><![CDATA[Development of Educational Programs to prevent Tax Evasion]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Moya Lara]]></surname>
<given-names><![CDATA[Ligia Paulina]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Erazo Álvarez]]></surname>
<given-names><![CDATA[Juan Carlos]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Vásconez Acuña]]></surname>
<given-names><![CDATA[Lenyn Geovanny]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Católica de Cuenca  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Ecuador</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>04</month>
<year>2024</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>04</month>
<year>2024</year>
</pub-date>
<volume>20</volume>
<numero>97</numero>
<fpage>45</fpage>
<lpage>57</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_arttext&amp;pid=S1990-86442024000200045&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_abstract&amp;pid=S1990-86442024000200045&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_pdf&amp;pid=S1990-86442024000200045&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[RESUMEN En la lucha contra la evasión fiscal, se destaca la necesidad de adaptar la educación fiscal a las cambiantes dinámicas socioeconómicas mediante la integración de tecnologías educativas y plataformas en línea. En este contexto, el presente estudio se centra en analizar programas educativos para prevenir la evasión fiscal, examinando estrategias implementadas en varios países y considerando las mejores prácticas. La investigación, con enfoque cualitativo y alcance descriptivo, resalta que la colaboración entre la academia, la administración tributaria y la sociedad surge como un enfoque integral para abordar la evasión fiscal. Esto incluye proyectos de vinculación para la capacitación, la promoción de una cultura tributaria responsable y la concientización ciudadana. A pesar del creciente interés en estos programas, es esencial abordar la falta de investigaciones que evalúen su efectividad y la identificación de áreas específicas que necesitan atención urgente.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[ABSTRACT In the fight against tax evasion, the need to adapt tax education to changing socioeconomic dynamics through the integration of educational technologies and online platforms is highlighted. In this context, this study focuses on analyzing educational programs to prevent tax evasion, examining strategies implemented in several countries and considering best practices. The research, with a qualitative approach and descriptive scope, highlights that collaboration between academia, tax administration and society emerges as a comprehensive approach to address tax evasion. This includes projects of linkage for training, promotion of a responsible tax culture and citizen awareness. Despite the growing interest in these programs, it is essential to address the lack of research evaluating their effectiveness and the identification of specific areas in need of urgent attention.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Programas educativos]]></kwd>
<kwd lng="es"><![CDATA[Cultura]]></kwd>
<kwd lng="es"><![CDATA[Tributación]]></kwd>
<kwd lng="es"><![CDATA[Estrategias]]></kwd>
<kwd lng="es"><![CDATA[Prevención]]></kwd>
<kwd lng="en"><![CDATA[Educational programs]]></kwd>
<kwd lng="en"><![CDATA[Culture]]></kwd>
<kwd lng="en"><![CDATA[Taxation]]></kwd>
<kwd lng="en"><![CDATA[Strategies]]></kwd>
<kwd lng="en"><![CDATA[Prevention]]></kwd>
</kwd-group>
</article-meta>
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