<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2448-5705</journal-id>
<journal-title><![CDATA[Inter disciplina]]></journal-title>
<abbrev-journal-title><![CDATA[Inter disciplina]]></abbrev-journal-title>
<issn>2448-5705</issn>
<publisher>
<publisher-name><![CDATA[Universidad Nacional Autónoma de México, Centro de Investigaciones Interdisciplinarias en Ciencias y Humanidades]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2448-57052022000100291</article-id>
<article-id pub-id-type="doi">10.22201/ceiich.24485705e.2022.26.80980</article-id>
<title-group>
<article-title xml:lang="en"><![CDATA[The role of taxation and banking systems in the adoption of ICTs: a theoretical approach]]></article-title>
<article-title xml:lang="es"><![CDATA[El papel de los sistemas tributarios y bancarios en la adopción de las TIC: un enfoque teórico]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Becerril-Velasco]]></surname>
<given-names><![CDATA[Christian Iván]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,El Colegio de la Frontera Norte  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>04</month>
<year>2022</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>04</month>
<year>2022</year>
</pub-date>
<volume>10</volume>
<numero>26</numero>
<fpage>291</fpage>
<lpage>314</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S2448-57052022000100291&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S2448-57052022000100291&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S2448-57052022000100291&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract The aim of this paper is to present a theoretical review of the role of taxation and banking systems in the adoption of ICTs as part of a broader research study of which the objective is to empirically analyse that role in small and medium enterprises (SMEs) in the northern part of Mexico. The analytical framework which is used suggests that the emergence of technological innovations of the magnitude of ICTs makes it essential to have effective taxation and banking systems in order to take full advantage of the new technology and thus facilitate its adoption. We conclude that more research is needed in order to expose the institutional constraints which impede the construction of effective taxation and banking systems in relation to ICTs, especially in developing countries, where the influence of international and domestic elites is superior.]]></p></abstract>
<abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen El objetivo de este trabajo es presentar una revisión teórica del papel de los sistemas tributarios y bancarios en la adopción de las TIC como parte de un estudio de investigación más amplio cuyo objetivo es analizar empíricamente ese papel en las pequeñas y medianas empresas (PYMEs) en la parte norte de México. El marco analítico utilizado sugiere que el surgimiento de innovaciones tecnológicas de la magnitud de las TIC hace que sea esencial contar con sistemas fiscales y bancarios efectivos para aprovechar al máximo la nueva tecnología y así facilitar su adopción. Concluimos que se necesita más investigación para exponer las restricciones institucionales que impiden la construcción de sistemas tributarios y bancarios efectivos en relación con las TIC, especialmente en los países en desarrollo, donde la influencia de las élites internacionales y nacionales es superior.]]></p></abstract>
<kwd-group>
<kwd lng="en"><![CDATA[institutions]]></kwd>
<kwd lng="en"><![CDATA[taxation system]]></kwd>
<kwd lng="en"><![CDATA[banking system]]></kwd>
<kwd lng="en"><![CDATA[ICTs]]></kwd>
<kwd lng="en"><![CDATA[finance]]></kwd>
<kwd lng="es"><![CDATA[instituciones]]></kwd>
<kwd lng="es"><![CDATA[sistema tributario]]></kwd>
<kwd lng="es"><![CDATA[sistema bancario]]></kwd>
<kwd lng="es"><![CDATA[TIC]]></kwd>
<kwd lng="es"><![CDATA[finanzas]]></kwd>
</kwd-group>
</article-meta>
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