Peru is a country open to the world economy and to national and foreign investments; therefore, economic activities of an industrial, commercial and service nature in general are developed. It also has a wide variety of natural resources, which is why the state has chosen to apply differentiated treatment in the tax field to certain types of business activities by granting certain “benefits” and “incentives”. However, due to a lack of knowledge about tax legislation, they are not used adequately. In this context, the objective was to analyze the level of knowledge of the legislation, tax and its impact on the development of their operations in formal business aquaculture in the ring circumlacustrine of the region in 2021. It was developed under a descriptive correlational design with a sample of 80 circumlacustrine ring aquaculture companies. The results indicated that there is a low level of knowledge about tax legislation on the part of the owners of aquaculture companies, which negatively affects the development of their formal operations in the circumlacustrine ring of the Puno region. As a consequence, it has a negative impact on the formalization of companies since they do not know about the benefits and tax incentives and even less about the tax regimes to which they are subject as taxpayers; therefore, aquaculture companies are in the informality category in a high percentage.

Cybercrime poses a growing threat to individuals, businesses, and governments in the digital age. This research aims to conduct a comprehensive study of the legal frameworks developed by international organizations to combat cybercrime, providing a comparative analysis of their approaches and highlighting strengths, weaknesses, and areas for improvement. The study employs a qualitative research methodology, utilizing a doctrinal approach to examine primary and secondary legal sources for data analysis. The results reveal the ongoing efforts of the United Nations and other international bodies to establish a unified approach to combating cybercrime through conventions on Cybercrime. The research emphasizes the importance of harmonizing laws, fostering international cooperation, and adapting to evolving cyber threats while maintaining a balance between security and individual rights. Recommendations include strengthening legal frameworks, enhancing public-private partnerships, and investing in capacity building and technical assistance for developing countries. The study concludes by highlighting the critical importance of comprehensive and harmonized cybercrime legislation in the global fight against cybercrime and calls for continued efforts to address the challenges posed by this ever-evolving threat.

The profession of tourist guide has recently been subject to a significant loss of prestige in Hungary. There have been many career leavers who have been prevented from working due to an unregulated legal framework or a lack of government support during and in the post-COVID-19 period. The first problem - an ineffective and poorly regulated regulatory environment - has led to a significant increase in unauthorised tourism-related activities, undermining the reputation of the profession. As a result of the unregulated legal environment, the country - and Budapest in particular - is losing significant revenue and the situation is damaging the city’s image. Today, personal knowledge and experience are likely to be rendered worthless by the development of new technologies, tools and fast-paced lifestyles. Many people do not even know who exactly a tourist guide is, what their duties are and what regulations apply to their activities, despite the fact that tourist guides spend a lot of quality time with tourists visiting our country, providing them with information and acquainting them with our traditions. The transfer of value, which is the essence of their activity, is an important factor in shaping the image of the country and the perception of Hungary by visitors. Most people may not be aware of the remarkable difference between a qualified and licensed guide and an unqualified and unlicensed guide. The former presents a place authentically. This study aims to present the legal and professional background of this activity and the importance of this work in the light of current regulations, highlighting the important role of guides in the transmission of values today. It also focuses on the main changes and reactions brought about by the COVID-19 pandemic, as well as the uncertainties and concerns created by the legislative background. In order to illustrate the unique situation in Hungary, regulatory procedures and tourist management practices are also covered.

This article identifies the role of anti-corruption legislation in sustainable development. The descriptive approach is used to achieve the research objectives, as it is the appropriate scientific method suitable for the nature of the study subject in terms of presenting information related to combating administrative corruption. The results indicate that efforts to combat administrative corruption to achieve sustainable development in countries can only be achieved through strict legislation specialized in combating administrative corruption with the activation of accountability mechanisms in all state departments, bodies, and ministries. The results also demonstrate the alignment of the national and international efforts to reduce the phenomenon of corruption through international agreements and treaties. Towards the end, key conclusions and recommendations are also appropriately incorporated.

No less than 60% of timber production in Peru’s natural forests is the result of informal or illegal extractive activities that, by definition, are not sustainable. This article aims to demonstrate that even legitimate timber, such as timber harvested in more than 6 million hectares of forest concessions, does not meet the basic requirements of sustainable forest management. Forestry legislation itself, which does not emphasize forest management, institutional weaknesses and the socioeconomic environment are the main causes. In addition, the cutting cycles and the authorized minimum diameters, among other practices, do not allow the renewal of the resource and increase its degradation.