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Aplicar la ética a las finanzas públicas por Paolo Mauro publicado por Finanzas & Desarrollo (3/2022). “Psicólogos del enfoque moral evolutivo señalan el camino para obtener un apoyo más amplio a las políticas fiscales L as decisiones de política tributaria y de gasto público reflejan intrínsecamente elecciones morales. ¿Qué proporción del dinero que a usted tanto le ha costado ganar …
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Digitalization in Federal Governments: Impacts on Service Delivery by Soumaya Marhnouj published by Forum of Federations (2022). In the age of digital technology, it has become the norm to rely more upon online applications for access to public services and programs as internet connectivity has proliferated. In Canada, 98% of households have access to fixed broadband internet access, and more than 87% have a home Internet subscription. …
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Digitalisation challenges and opportunities for subnational governments published by OECD (2022). The world economy and societies are going through a digital transformation that goes well beyond computerisation and use of information and telecommunications technologies. This transformation is creating opportunities and challenges for all levels of government in the areas of tax and expenditure policy and administration, service delivery and fiscal-financial …
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Quando a desigualdade social encontra a ilusão fiscal: A regressividade cognitiva da matriz tributária brasileira por Pedro Júlio Sales D’Araújo publicado Revista Cadernos de Finanças Públicas (2022). Sob a premissa de que a matriz tributária é fruto das escolhas empreendidas por determinada comunidade para definição das formas de financiamento do Estado, a presente pesquisa busca analisar as escolhas que moldam …
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Al Watch Road to the Adoption of Artificial Intelligence by the Public Sector A Handbook for Policymakers, Public Administrations and Relevant Stakeholders by Marina Manzoni, Rony Medaglia, Luca Tangi, Colin van Noordt , Lorenzino Vaccari, Dietmar Gattwinkel published by European Commission (2022). “This handbook has been developed within the context of the Artificial Intelligence (AI) Watch, the European Commission’s knowledge …
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The Importance of a Common Vision: Forgotten Traditions of Thinking about the Importance of State Capitalism for Socio-Economic Development by Moisés Balestro and Andreas Nölke (2018). The rise of large emerging markets such as China and India has made the debate about the role of the state in development very lively again. Several scholars argue that the role of the …
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The French VAT System and Revenue Efficiency by Athena Kalyva, Hans Naudts and Savina Princen published by European Economy (7/2016). France faces important consolidation and indebtedness challenges. At the same time, the overall tax burden is one of the highest in the EU. Against this background France has adopted an expenditurebased consolidation strategy while at the same time reducing the …
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Measuring the Link between Public Procurement and Innovation by Silvia Appelt, Fernando Galindo-Rueda publisheed by OECD (7/2016). "This paper presents the findings of a recent OECD project on the measurement of the link between public procurement and innovation. Taking the OECD science and technology measurement frameworks as the starting point, the report highlights what concepts, definitions and measurement approaches can …
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Perfil das Empresas Estatais Federais 2015 - Ano-base 2014 publicado por Ministério do Planejamento Desenvolvimento e Gestão (2015). "O Departamento de Coordenação e Governança das Empresas Estatais (DEST), órgão que integra a estrutura do Ministério do Planejamento, Desenvolvimento e Gestão, tem como missão “aperfeiçoar a atuação da União enquanto acionista das empresas estatais federais, com vistas a potencializar os benefícios …
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O Colchão de Liquidez da Dívida Pública publicado por Tesouro Nacional (1/2003). O Colchão de Liquidez, parte da Conta-única do Tesouro Nacional destina-se ao gerenciamento da Dívida Pública Federal - DPF. Ele possibilita que, em situações de stress, os gestores da dívida pública não se vejam na contingência de emitir títulos públicos a taxas excessivas ou condições prejudiciais, e contribui …
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