No. 30 (2012): Revista Perspectivas N° 30

This issue brings together high-impact studies in economic and business sciences, covering key areas such as taxation, economic development, marketing, and business management. It analyzes the issue of pollution in Santa Cruz de la Sierra and the feasibility of a Municipal Vehicle Pollution Tax as a dual mechanism for environmental mitigation and tax revenue optimization. In the field of local economic development, the strategic role of local actors in Peru, Chile, and Bolivia is examined, emphasizing the interrelation between participation, integration, and territorial growth. From a market management perspective, a study on the competitiveness of the Union of Beekeepers of the Cochabamba Tropics is presented, assessing its institutional alignment with the strategic marketing approach. In the tax domain, the modernization of the Bolivian Tax Administration since 2005 is reviewed, identifying distortions in tax allocation and proposing a reassessment based on sectoral and departmental GDP coefficients. Finally, the digital skills gap in the adult population is addressed through a specialized certification proposal that integrates sectoral diagnosis, market analysis, operational planning, and financial evaluation with sensitivity scenarios.