<?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>2306-9155</journal-id>
<journal-title><![CDATA[Retos de la Dirección]]></journal-title>
<abbrev-journal-title><![CDATA[Rev retos]]></abbrev-journal-title>
<issn>2306-9155</issn>
<publisher>
<publisher-name><![CDATA[Centro de Estudios de Dirección Empresarial Territorial de la Universidad de Camagüey Ignacio Agramonte Loynaz]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2306-91552023000100002</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Cambios fiscales y académicos que indujo el virus COVID-19, en Brasil y México]]></article-title>
<article-title xml:lang="en"><![CDATA[Fiscal and academic changes induced by the COVID-19 virus, in Brazil y México]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Aguirre Guzmán]]></surname>
<given-names><![CDATA[María Guadalupe]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Oliveira Araújo]]></surname>
<given-names><![CDATA[Jamille Carla]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Medina Celis]]></surname>
<given-names><![CDATA[Laura Margarita]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad de Guadalajara CUCIÉNEGA ]]></institution>
<addr-line><![CDATA[Ocotlán ]]></addr-line>
<country>Mexico</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad Federal Rural de Amazonia UFRA ]]></institution>
<addr-line><![CDATA[Belém ]]></addr-line>
<country>Brasil</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,Universidad de Guadalajara CUCEA ]]></institution>
<addr-line><![CDATA[Zapopan ]]></addr-line>
<country>Mexico</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>04</month>
<year>2023</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>04</month>
<year>2023</year>
</pub-date>
<volume>17</volume>
<numero>1</numero>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_arttext&amp;pid=S2306-91552023000100002&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_abstract&amp;pid=S2306-91552023000100002&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_pdf&amp;pid=S2306-91552023000100002&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[RESUMEN  Objetivo: Mostrar los hallazgos de la revisión de las acciones de las autoridades fiscales y académicas de Brasil y México con motivo de la pandemia y su impacto económico y social. Métodos y técnicas: La revisión documental y de campo de las acciones en ambas áreas en bases de datos sobre las medidas fiscales de los gobiernos por los efectos económicos del Covid-19.  Principales resultados: Dentro de las acciones asumidas por las administraciones públicas de las entidades federativas de los países en estudio se observó la exención parcial y total de contribuciones, aplazamiento de fechas de cumplimiento de obligaciones fiscales, estudios y propuestas que en la academia se consideraron para salir adelante en la crisis de salud y económica. Conclusiones: El análisis de los incentivos gubernamentales que se otorgó a las personas y empresas con motivo de la pandemia, dio lugar a la discusión de acciones para la recuperación económica y social, lo que permitió el avance de la ciencia y la intervención de la academia dentro de los sectores público, privado y social, con incubadoras de empresa, laboratorios de estudio con la participación de alumnos y profesores, cámaras empresariales y sector público.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[ABSTRACT  Objective:  To show the findings of the review of the actions of the fiscal and academic authorities of Brazil and Mexico on the occasion of the pandemic and its economic and social impact. Methods and techniques: Documentary and field review of actions in both areas in databases on government fiscal measures due to the economic effects of Covid-19.  Main results:  Within the actions followed by the public administrations of the federal entities of the countries under study, the partial and total exemption of contributions, postponement of dates of compliance with tax obligations, studies and proposals that were considered in the academy to get ahead of the health and economic crisis.  Conclusions:  The analysis of the government incentives that were granted to people and companies due to the pandemic, gave rise to the discussion and analysis of actions for economic and social recovery, which allowed the advancement of science and the intervention of the academy within the public, private and social sectors, with business incubators, study laboratories with the participation of students and teachers, business chambers and the public sector.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Covid-19]]></kwd>
<kwd lng="es"><![CDATA[estrategias]]></kwd>
<kwd lng="es"><![CDATA[fiscalidad]]></kwd>
<kwd lng="es"><![CDATA[virtualidad]]></kwd>
<kwd lng="en"><![CDATA[Covid-19]]></kwd>
<kwd lng="en"><![CDATA[strategies]]></kwd>
<kwd lng="en"><![CDATA[tax]]></kwd>
<kwd lng="en"><![CDATA[virtuality]]></kwd>
</kwd-group>
</article-meta>
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