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.

This study explores the impact of technological innovations on audit transparency, objectivity, and assurance. The study employs a systematic literature review methodology, analyzing a wide range of scholarly articles, research papers, and reports to synthesize the findings. The methodology involved identifying keywords, conducting comprehensive searches in academic databases, and evaluating the selected literature. The study identifies key themes on how technological innovations impact audit practices through analysis of the literature. The impacts of technology include enhanced audit transparency through improved documentation capabilities, real-time reporting, and increased stakeholder engagement. Technological advancements bolster audit objectivity by automating repetitive tasks, facilitating advanced data analysis, and promoting standardized audit procedures. However, the analysis highlighted challenges associated with the use of technology in audits including complex technology implementation and the potential for biases. This research study contributes to the existing body of knowledge by consolidating relevant research and insights on the subject matter.

This study presents a comprehensive bibliometric analysis of the literature on public financial management (PFM), aiming to identify key trends, influential publications, and emerging themes. Using data from Web of Science and Scopus, the study examines the evolution of PFM research from 1977 to 2024. The findings reveal a significant increase in PFM research output, particularly after 2010, with countries like the United States, the United Kingdom, and China contributing the most publications. Central themes such as financial management, transparency, and accountability remain prominent while emerging topics like gender budgeting, health insurance, and blockchain technology reflect shifting priorities in the field. The study employed performance analysis and science mapping techniques to assess the structure and dynamics of PFM research. The analysis highlights key focus areas, including fiscal decentralization and sector-specific management, and identifies gaps in the existing literature, particularly regarding interdisciplinary and international collaboration. The results suggest that while PFM remains rooted in traditional governance and financial control, there is a growing emphasis on modern, innovative solutions to address contemporary challenges. This study’s insights provide a roadmap for future research, emphasizing the importance of transparency, technological integration, and inclusive financial policies. In conclusion, this bibliometric analysis contributes to understanding PFM’s evolving landscape, offering scholars and policymakers a clearer perspective on current trends and future directions in the field. Future research should focus on expanding interdisciplinary approaches and exploring the practical impacts of emerging PFM trends across different regions.

The study has formulated the objective of synthesizing the extent to which technological barriers intervene in the transparency and effectiveness of public management (PM). Methodologically, the study was of a fundamental or basic nature, with a systematic review design, the databases of Scopus (369), SciELO (2), Web of Science (184) were explored, after the review process a set of 22 articles was available. The registration was made in an Excel table where the main data of the articles were included. 32% of the articles selected for the analysis of the evidence are from the period 2020, 27% were from 2022 and 18% from the year 2023; as far as origin is concerned, 14% of the articles come from Peru and 9% from Australia, Brazil, South Korea, Spain and Indonesia. In summary, the study points out that government institutions are making progress in digitizing and improving the citizen experience through electronic services, but they face challenges in areas such as resource management, the low adoption of advanced technologies such as blockchain and artificial intelligence, as well as the lack of transparency in PM. Despite this, it is highlighted that e-government improves citizen satisfaction, and the need to invest in digital innovation, training and overcoming technological barriers to achieve an effective transformation in state administration and promote a more inclusive and advanced society is emphasized.

In recent years, the rapid development of technologies such as virtual reality, augmented reality, and mixed reality, along with the significant increase in publications related to the Metaverse, demonstrates a sustained growth in interest in this field. Some scholars have already performed bibliometric analyses of this emerging field. However, previous analyses have not been comprehensive due to limitations such as the volume of literature, particularly lacking in co-citation analysis, which is crucial for understanding the interconnectedness and impact of research works. In this study, we used the Web of Science as a database to search for topics related to the Metaverse from 1995 to 2023. Subsequently, we employed CiteSpace for co-citation network analysis to supplement previous research. Through our analysis at the journal, author, and literature levels, we identified core journals and key authors in the Metaverse field. We discovered that Extended Reality (XR), education, user privacy, and terminologies related to the Metaverse are significant research themes within the field. This study provides clear and actionable research directions for future papers in the Metaverse field.

This article addresses the complex challenge of defining the concept and principles of juvenile justice within the realm of legal science: juvenile justice is a specialized legal framework that focuses on addressing legal issues involving minors, emphasizing rehabilitation over punishment. The article explores the evolution of juvenile justice, examining its theoretical foundations, legislative developments, and practical applications across different legal systems. By dissecting various definitions and principles proposed by scholars and practitioners, this article aims to clarify the core components of juvenile justice and propose a coherent conceptual framework. This article seeks to analyze and elucidate the concept and principles of juvenile justice by examining its historical development, theoretical underpinnings, and current practices. Through a comprehensive review of existing literature and comparative analysis of various legal systems, the article seeks to provide a robust framework for understanding juvenile justice, to offer clarity on “juvenile justice” definition and principles, thereby enhancing the effectiveness of juvenile justice systems and contributing to more informed policy-making and legal reform. The analysis underscores the importance of protecting minors’ rights while balancing the interests of society, thereby contributing to a more nuanced understanding of juvenile justice in contemporary legal discourse. Based on the research, it is suggested to define juvenile justice as a comprehensive system of legal norms and institutions, state and other bodies that protect the rights of minors, as well as a complex of preventive and other measures in this area.