A capacity development mission of the Fiscal Affairs Department (FAD) of the IMF visited Luanda, during the period November 6-17, 2023, to provide advice on tax policy and administration reforms to modernize and improve the income tax system. The mission recommended moving from a highly fragmented toward a more unified approach to taxation of income, with all labor income aggregated over the year and taxed under a common progressive tax schedule. The mission pointed to opportunities for improving income taxes compliance approaches, including through the development of capacities to manage tax incentives and international tax risks.
Invoices document economic transactions and are thus critical to assess tax liabilities. We study a reform in the Dominican Republic that aimed to integrate invoice management into a broader, more comprehensive, risk-based compliance strategy. By rationing authorized invoices based on an extra scrutiny of each taxpayer’s compliance history, the reform led to significant and persistent improvements on filing, payment, and information reporting obligations and a modest increase in reported tax liabilities. Our study shows that deterrence effects over compliance behaviors are strengthened when the tax administration makes explicit and active use of taxpayers’ information, no matter if the invoicing framework is paper-based or electronic.
Tax capacity—the policy, institutional, and technical capabilities to collect tax revenue—is part of a deeper process of state building that is essential for achieving the sustainable development goals. This Staff Discussion Note shows that developing countries have made some progress in revenue mobilization during the past decades. However, much more is needed. We find that a staggering 9 percentage-point increase in the tax-to-GDP ratio is feasible through a combination of tax system reform and institutional capacity building. Achieving this calls for a holistic and institution-based approach that focuses on improving policy, administration and legal implementation of core taxes. The note offers practical lessons and guidance, based on IMF capacity building experience in this area.
From the creator of Don Quixote, the most famous figure in Spanish literature, comes this trio of novellas: "La gitanilla," a gypsy romance; "El coloquio de los perros," a dialogue between two dogs; and "Rinconete y Cortadillo," a day in the underworld of 18th-century Seville. Introduction, new English translation, and notes.
For the first in digital publishing history, this comprehensive eBook presents the complete novels of the Spanish master Miguel de Cervantes, with numerous illustrations, informative introductions and the usual Delphi bonus material. (Version 1) * Beautifully illustrated with images relating to Cervantes’ life and works * Concise introductions to the novels and other texts * All four novels, with individual contents tables * LA GALATEA and PERSILES are available in other collection * Images of how the books were first printed, giving your eReader a taste of the original texts * Excellent formatting of the texts * Both parts of the famous DON QUIXOTE are fully illustrated with Gustave Doré’s celebrated artwork * Includes Cervantes’ complete works in the original Spanish – ideal for students * Special criticism section, with essays and interesting extracts evaluating Cervantes’ contribution to literature * Features a bonus biography – discover Cervantes’ literary life * Scholarly ordering of texts into chronological order and literary genres Please note: no known translations of Cervantes’ plays or poetry are available in the public domain and so they are unable to appear in the collection. To compensate for this, the Spanish works are included. CONTENTS: The Novels LA GALATEA THE INGENIOUS GENTLEMAN DON QUIXOTE OF LA MANCHA THE SECOND PART OF THE INGENIOUS GENTLEMAN DON QUIXOTE OF LA MANCHA THE WANDERINGS OF PERSILES AND SIGISMUNDA The Short Stories THE EXEMPLARY NOVELS The Spanish Texts LIST OF CERVANTES’ WORKS The Criticism A LECTURE ON ‘DON QUIXOTE’ by Samuel Taylor Coleridge CERVANTES by William Dean Howells An Extract from ‘THE BODY OF THE NATION’ by Mark Twain An Extract from ‘HUMOUR’ by G. K. Chesterton An Extract from ‘READING’ by Virginia Woolf The Biography CERVANTES AND DON QUIXOTE by John Ormsby Please visit www.delphiclassics.com to browse through our range of exciting titles
El presente libro analiza y compara la veneracion de Ori; entre los yorubas, los nagos brasilenos, y los lukumies cubanos y sus descendientes en la diaspora lukumi; la cual a partir del 1958 ha experimentado una difusion enorme fuera de la isla.
Miguel de Cervantes is probably the greatest writer of the Spanish Golden Age, whose influence on the Spanish language has been profound. Readers who know Cervantes only as the author of Don Quijote will be surprised and delighted by what they find in the Novelas ejemplares, published in 1613 and whose composition spanned a decade and more preceding their publication. Don Quijote may be the most celebrated novel in western literature, but the Novelas ejemplares are among its most unjustly neglected masterpieces. They consist of twelve long short stories or short novels, each quite unlike the others. The geographical contrast alone could not be sharper, with settings ranging from the Aegean to the Caribbean and from Britain to North Africa. The stories teem with characters drawn from an equally broad social spectrum, from the new, affluent nobility to self-made merchants, feisty women, confidence tricksters, criminals and excluded minorities. Scarcely a contemporary conflict goes unreferenced, scarcely an important European town or city goes unvisited, while many,especially in Spain, play a major role in the economic, social and political context of the stories. Furthermore none of the major fictional genres of Cervantes's time is missing from the rich mix of literary allusion designed to appeal to a well-read, metropolitan audience.The Novelas ejemplares are a narrative tour de force, an exhibition of sophisticated story-telling, daringly original in concept, executed with subtlety and imagination, wide-ranging, entertaining and amusing, to be read for pleasure as well as profit. Taken together, they provide an overview of many of Cervantes's recurring themes - the complexity of human nature and the unpredictability of human behaviour. They provide a series of working models of what happens when people are put under extreme pressure, all viewed from Cervantes's typically ironic standpoint. A modern English translation was not available until the original appearance of the versions that follow, in four volumes, in 1992. Now for the first time all twelve stories are collected in one volume. For the second fully updated edition Barry Ife's authoritative General Introduction has been re-written and more of the important original preliminaries have been edited and translated so that the reader has a greater sense of the context of the 1613 publication. Specifically these are the four aprobaciones the work received and Cervantes's dedication to the Count of Lemos, both translated into English for the first time.
This book, first published in 2003, provides a comprehensive and structured vocabulary for all levels of undergraduate Spanish courses. It offers a broad coverage of the concrete and abstract vocabulary relating to the physical, cultural, social, commercial and political environment, as well as exposure to commonly encountered technical vocabulary. The accompanying exercises for private study and classroom use are designed to promote precision and awareness of nuance and register, develop good dictionary use, and encourage effective learning. The book includes both Iberian and Latin American vocabulary, and clearly identifies differences between the two varieties. • Consists of twenty units each treating a different area of human experience • Units are divided into three levels which allows core vocabulary in each area to be learned first, and more specialised or complex terms to be added at later stages • Vocabulary is presented in alphabetical order for ease of location.
Miguel de Unamuno, one of Spain's foremost literary figures, is better known for his essays and novels than for his poetry. Yet it was as a poet that he wished to be remembered and it is in his poems that he reveals the most intimate and sensitive part of his complex personality. To truly get to know Unamuno as creator it is necessary to read his poetry. This anthology of 50 poems, though modest in comparison to his large poetic output, offers the reader some of his most characteristic poems, with an English version prepared by a well-known Unamuno scholar. The English renderings are sufficiently free to allow for the use of rhyme and regular metre, but strive to capture Unamuno's highly personal way of looking at our human circumstance and destiny. In effect the anthology offers a way of approaching Unamuno that differs significantly from an approach via his prose works: it projects a more mediatative and warm-hearted individual than the combative Unamuno of popular perception. The 50 poems, each with a short commentary relating it to Unamuno's personal circumstances and to his thought, are arranged under six headings: (1) Family and home; (2) God and Mortality; (3) The land; (4) Exile; (5) Language and poetry; (6) Philosophical meditations. The anthology thus offers a microcosm of Unamuno's poetic world and should be useful to those who have little or no knowledge of him. It provides a way of learning something about the man and the writer through a part of his production that has received less attention than it deserves and which projects a significantly different image from the widespread view we have of him. The poems are preceded by a substantial introduction which explores the importance and relevance of Unamuno's poetry, his major themes, and his style. -- from back cover.
A provocative nonconformist, Unamuno (1864-1936) excelled in the creation of essays, fiction, poetry, and plays. In La tía Tula, he paints a memorable portrait of the indomitable Aunt Tula, who fulfills her maternal desires on her own terms. This dual-language edition features an informative introduction and ample footnotes.
It is difficult to understand a culture where marriages arranged by fathers and a woman's desire to choose her own husband is viewed as a gross act of defiance that damages the honor of the men who negotiated the agreement. It is even more astonishing if the woman is educated, independent, and beautiful. But this is Ciudad Jurez, Chihuahua, Mxico in 1947. The destined marital union in this story precariously has to contend with learning how to love the other with the expectation that it will evolve into a firm lifelong relationship while struggling with where their hearts truly lie. Family Honor is the story of Marta Ortega a twenty four year old executive secretary working in the City Hall offices of Ciudad Jurez, Mexico. She is forced into an arranged marriage or opt to elope for love. Her betrothed, a Big Band musician, is from a highly respected and wealthy family who if she marries would bring honor in the conjoining of two great families. However, her love is Eugenio Ramirez the citys young Chief of Police who is challenged with fighting organized crime and a futile drug war where he is law enforcer, judge, jury and self-appointed executioner of these malcontents. Based on a true life story and due to the nature of some of the events, liberties have been taken for effect. Real names have been changed to protect the privacy of those involved.
Aunt Tula (La tia Tula), published in 1921, is one of the few novels written by Miguel de Unamuno to centre on a female protagonist. It is a vivid, nuanced portrait of the intelligent, wilful and yet vulnerable Tula. Despite having no biological children of her own, the unmarried Tula becomes the primary maternal figure for successive generations of children; some related to her, others not. Her chaste maternity is presented as a complex response to her long-held, self-sacrificing romantic love for her brother-in-law, her antipathy for the submissive role expected of bourgeois married women, and Tula's fear of her own physicality. Julia Biggane's translation captures the accessibility of style and richness of literary substance in the original, and the introduction equips the reader with an understanding of the text's wider material contexts and historical significance. Of special interest is the novel's representation of womanhood and maternity, itself inflected by wider social changes in countries across Western Europe and Russia during the first two decades of the 20th century.
Out of print for over a decade, this re-issue of the selected poems of Miguel Hernandez returns to print the only collection of his work in English. Born in 1910, Hernandez was a shepherd from the village of Orihuela in eastern Spain. He was self-educated and began writing and publishing in his early twenties. In the ten years he wrote, he created a poetry of an immense range.
Mist (Niebla), published in 1914, is one of Miguel de Unamuno's key works; a truly Modernist work of Europe-wide significance which aims to shatter the conventions of fiction, using the novel as a vehicle for exploration of philosophical themes. The plot revolves around the character of Augusto, a wealthy, intellectual and introverted young man and his love affair with Eugenia, which eventually ends in heartbreak. Augusto decides to kill himself, but decides that he needs to consult Unamuno himself, who had written an article on suicide which Augusto had read. When Augusto speaks with Unamuno, the truth is revealed that Augusto is actually a fictional character whom Unamuno has created. Augusto is not real, Unamuno explains, and for that reason cannot kill himself. Augusto asserts that he exists, even though he acknowledges internally that he doesn't, and threatens Unamuno by telling him that he is not the ultimate author. Augusto reminds Unamuno that he might be just one of God's dreams. Augusto dies and the book ends with the author himself debating to himself about bringing back the character of Augusto. He establishes, however, that this would not be feasible. Following on from his translation of Abel Sanchez , John Macklin's edition provides a much needed new English translation, alongside the Spanish text, together with a substantial introduction.
El volumen primero de España a finales de la Edad Media (2017) ya trató sobre algunos marcos y fundamentos del orden social como son las realidades geográficas, la población y, en especial, el sistema económico y su funcionamiento, incluyendo una aproximación a los grupos sociales que intervenían en la producción y distribución de bienes. Este segundo volumen tiene como objeto estudiar el conjunto de la estructura social, su dinámica y las relaciones que se establecen en el seno de la sociedad, en diversos ámbitos y modalidades: Iglesia, nobleza y señoríos, campesinos, ciudades y municipios, grupos marginales, judíos, mudéjares. El tiempo histórico a considerar discurre desde mediados del siglo XIII hasta comienzos del XVI y, como e el primer volumen, se ofrece una amplia guía bibliográfica clasificada por materias para dar a conocer el estado de las investigaciones y gran parte de las publicaciones especializadas.
Bankia y el reciente rescate a España han puesto al sector bancario en boca de todos, y no precisamente para bien. Desde el profundo conocimiento del negocio Miguel Ángel González va más allá de estos asuntos o de los ya muy conocidos errores asociados al sector inmobiliario, enumerando los fallos de gestión en los que han incurrido buena parte de nuestras entidades financieras. Pierde la banca pone de manifiesto que sus errores nacen de causas tan variadas y decisivas como una visión cortoplacista, el desenfoque del negocio, el desplazamiento del cliente como centro del mismo, los objetivos desmedidos e impuestos de forma indiscriminada a las sucursales, con las consecuencias negativas que todo ello conlleva para el usuario. Trata además de la intromisión de los políticos en las cajas de ahorros y su resultado: la ruina total o el riesgo de quiebra a la que las han llevado, o su salida airosa y bien pagada, lo que sin duda justifica la pérdida de imagen del sector. El libro deja claro, no obstante, que no todo el sector merece estar en entredicho. Muchos bancos y algunas cajas han hecho bien su trabajo.
«Reflexiones sobre el sacerdocio bajo sus aspectos teológicos, filosóficos, pastorales, morales y litúrgicos, podría ser un subtítulo de la erudita obra: SACERDOTES PARA SIEMPRE del Padre CARLOS MIGUEL BUELA, Fundador del “Instituto del Verbo Encarnado” para misioneros ad Gentes y de las “Servidoras del Señor y de la Virgen de Matará”. Y con decir esto, ya tenemos sobrada presentación para acreditar al autor, como experto en vocaciones sacerdotales y religiosas. Al respetable volumen de la obra, con más de 800 páginas, se agrega la fluidez y calidad de su escritura, constituyendo un arsenal de citas de textos escogidos de la Biblia, los Santos Padres, Mensajes Pontificios y Documentos Conciliares, especialmente de Trento y Vaticano II, síntesis este último Concilio Pastoral, de toda la doctrina católica, compendiada a su vez en el Catecismo de la Iglesia Católica» (Pbro. Victorino Ortego. Tomado del prólogo del libro).
“Through its rich and fascinating collection of documents, Mexico, Slavery, Freedom offers a much-needed window into Mexico’s long history of slavery that will leave readers wanting to learn and discover more. Sierra Silva brilliantly guides his readers through the maze of Mexican archival resources. . . . Through his careful content curation, readers will discover how corruption and discrimination led to persistent enslavement of indigenous Mesoamerican and transpacific peoples despite royal orders to abolish the practice. . . . The rich, detailed-packed introductions--to the book in general and to each chapter--are nonetheless succinct and to the point. Sierra Silva’s . . . editorial approach proves that information and interpretative points are better served in small portions. The documents themselves are the main course. Sierra Silva also recognizes the importance of giving readers both English and Spanish versions of each document in the book. These bilingual transcriptions make Mexico, Slavery, Freedom an equally valuable resource for course instruction in predominantly English-speaking environments, bilingual classrooms, and Spanish-centered courses.” —Mariana Dantas, Ohio University This is the first volume to provide, in dual-language format, selections from primary texts related to the experiences of enslaved Africans, Asians, and their descendants in colonial Mexico.
Thank you for visiting our website. Would you like to provide feedback on how we could improve your experience?
This site does not use any third party cookies with one exception — it uses cookies from Google to deliver its services and to analyze traffic.Learn More.