This study aims to analyze the current situation of inheritance taxation in Spain and evaluate the legitimacy crisis surrounding the decision of whether to tax mortis causa transfers, as well as the scope and conditions under which such taxation should occur. The Inheritance and Donations Tax (IDT) frequently sparks debate, and this paper aims to analyze its evolution since its transfer to the Autonomous Communities, tracing its development to the present day. A thorough examination is essential to clarify its significance within a modern tax system, its role in the new system of regional financing, and the reforms necessary for its potential continuation, while also assessing the level of public dissatisfaction it provokes. The methodology employed in this paper involved a review of the existing literature, current legislation, and available scientific-academic resources relevant to the topic. The approach is predominantly theoretical and intentionally cross-disciplinary, aimed at enhancing accessibility and comprehension.

In a territorial development model such as that of Valencia (Spain), in which limitations, resistance and difficulties are observed as a result of the dualization that it has undergone in these almost 40 years of operation, we ask whether these obstacles have had an effect on the evolution of employment. This is understood as the basic indicator, the primary aim of any action undertaken for development of the territory. To this end, we set out from the methodological articulation of various techniques (survey by means of a pre-coded questionnaire, application of the READI® methodology) based on the primary information collected from the AEDL (Employment and Local Development Agents) technical staff of Valencia province, which showed us their perception of the dualization to which the model is subjected and the difficulties that this generates when carrying out their professional activity. Statistical and documentary sources were also analyzed. With all this, the evolution of employment in these territories over the last five years was studied in order to validate, or not, the initial hypothesis: Whether this reality of the model (duality) responds to short-term or structural parameters.

Rural sub-Saharan Africa faces limited medical access, healthcare worker shortages, and inadequate health information systems. Mobile health (mHealth) technologies offer potential solutions but remain underdeveloped in these settings. This review aims to explore the sociocultural context of mHealth adoption in rural sub-Saharan Africa to support sustainable implementation. A comprehensive Enhancing Transparency in Reporting the Synthesis of Qualitative Research (ENTREQ) search was conducted in databases like PubMed, MEDLINE, and African Journals Online, covering peer-reviewed literature from 2010 to 2024. Qualitative studies of mHealth interventions were included, with quality assessed via the Critical Appraisal Skills Program (CASP) checklist and data synthesized using a meta-ethnographic approach. Out of 892 studies, 38 met the inclusion criteria. Key findings include sociocultural factors like community trust influencing technology acceptance, local implementation strategies, user empowerment in health decisions, and innovative solutions for infrastructure issues. Challenges include privacy concerns, increased healthcare worker workload, and intervention sustainability. While mHealth can reduce healthcare barriers, success depends on sociocultural alignment and adaptability. Future interventions should prioritize community co-design, privacy protection, and sustainable, infrastructure-aware models.