La transparencia fiscal y el acceso a la información pública

Oikos ◽  
2016 ◽  
Vol 19 (39) ◽  
pp. 135
Author(s):  
Adrian Viloria ◽  
Norka Viloria Ortega ◽  
Rosa Aura Casal de Altuve
Keyword(s):  
Public Information ◽  
Competent Authority ◽  
Quantitative Approach ◽  
Access To Information ◽  
Information Transparency ◽  
Amount Of Information ◽  
Fiscal Transparency ◽  
Lack Of Information ◽  
The Right

RESUMENLas administraciones tributarias no están exentas del principio de transparencia, en estudios previos se ha demostrado que la falta de información y divulgación afecta los niveles de recaudación, los contribuyentes tienen derecho, como ciudadanos, a estar informados de la actividad generada por los entes públicos, sin necesidad de realizar una solicitud expresa, ante la autoridad competente. Por lo que el objetivo de la presente investigación fue establecer el grado de transparencia fiscal del acceso a la información pública. Para ello se tomó como caso de estudio el SAMAT del Municipio Libertador del estado Mérida- Venezuela. Para alcanzar el objetivo se planteó una investigación con un enfoque cuantitativo, de tipo analítico y desde la generalización de sus resultados, es un estudio de casos. Como resultado de la misma, se observó que gran cantidad de información del servicio no está disponible al ciudadano si no la solicita de forma expresa, el principio de transparencia resulta débil en el SAMAT.Palabras clave: acceso a la información, transparencia, recaudación.Fiscal transparency and access to public information ABSTRACTTax administrations are not exempt from the principle of transparency, in previous studies it has been shown that the lack of information and disclosure affects the levels of revenue, taxpayers and have the right, as citizens, to be informed of the activity generated by public bodies, without need for a request, to the competent authority, so that the objective of this research was to establish the degree of fiscal transparency of the access to public information for This Merida - Venezuela was taken as a case study the SAMAT of the Libertador municipality of the State. To achieve the goal a research with a quantitative approach, analytical type and from the generalization of its results was raised, is a case study. Highlight in the research because large amount of information from the service is not available to the citizen if not request expressly the principle of transparency is weak in the SAMAT.Keywords: access to information, transparency, fundraising.A transparência fiscal e o acesso à informação pública RESUMOAs administrações fiscais não estão isentos do princípio da transparência, estudos anteriores mostraram que a falta de informação e divulgação afeta aos níveis de arrecadação, os contribuintes têm direito como cidadãos a serem informados da atividade gerada por entidades públicas, sem necessidade de realizar uma solicitude específica, para a autoridade competente. Portanto, o objetivo da presente pesquisa foi estabelecer o grau de transparência fiscal do acesso à informação pública. Para isto foi tomado como um estudo de caso, o SAMAT do Município Libertador do Estado de Mérida - Venezuela. Para alcançar o objetivo se apresentou uma investigação com uma abordagem quantitativa, de tipo analítico e desde a generalização dos seus resultados, é um estudo de caso. Como resultado disso, observou-se que grande quantidade de informação do serviço, não está disponível para os cidadãos se não é explicitamente solicitado, o princípio da transparência é fraco no SAMAT.Palavras-chave: acesso à informação, transparência, arrecadação.

scholarly journals The Right to Public Information. Selected Interpretation Doubts in the Doctrine and Jurisprudence of Administrative Courts

2020 ◽  
Vol 29 (1) ◽  
pp. 129
Author(s):  
Dominik J. Kościuk ◽  
Justyna Kulikowska-Kulesza
Keyword(s):  
Public Information ◽  
Case Law ◽  
Access To Information ◽  
Information Bulletin ◽  
The Public ◽  
Disclosure Of Information ◽  
Disclosure Rules ◽  
Administrative Courts ◽  
The Right ◽  
Made In

<p>The provisions of the Act on Access to Public Information regulate, among others, the subjective and objective scope of the right to public information, reasons for restricting access to information, procedure and form of disclosure, rules for creating and publishing information in the Public Information Bulletin, costs of activities leading to the disclosure of information and the establishment of complaint proceedings in the event of refusal to provide the public information requested. Therefore, it is worth to pay attention to several problems arising from the analysis of statutory provisions and the practical consequences of applying the Act of 6 September 2001 on Access to Public Information. The current, extremely extensive, output of doctrine and jurisprudence allows for a fairly “efficient” summary of the considerations made in both literature and judicial and administrative case law.</p>

scholarly journals Portal do Ministério da Ciência, Tecnologia e Inovação: uma avaliação com foco na transparência e informação pública │ Homepage of the Ministry of Science, Technology and Innovation: an evaluation with focus on transparency and public information

2013 ◽  
Vol 9 (2) ◽  
Author(s):  
Andressa de Almeida França ◽  
Carlos Roberto Massao Hayashi ◽  
Maria Cristina Piumbato Innocentini Hayashi
Keyword(s):  
Public Information ◽  
Electronic Government ◽  
Access To Information ◽  
Information Transparency ◽  
Technology And Innovation ◽  
Science Technology ◽  
Science Technology And Innovation ◽  
Improve Access ◽  
The Web

Resumo Apresenta os resultados de uma pesquisa que avaliou a transparência pública no Portal governamental do Ministério da Ciência, Tecnologia e Inovação (MCTI) a partir de um modelo de análise de transparência da informação pública na Web que consiste na verificação de três subprincípios: informação, motivação e participação. Os resultados apontaram que há aspectos positivos e negativos em relação a esses três subprincípios no Portal do MCTI, o que sinaliza a necessidade de aperfeiçoar o Portal visando acesso a informação para garantir atransparência e promover a participação pública.Palavras-chave: Transparência pública, Portais governamentais, Governo eletrônico, Ministério da Ciência, Tecnologia e Inovação (MCTI), Informação pública.Abstract Presents the results of research that evaluated publictransparency in the governmental homepage of the Ministry of Science, Technology and Innovation (MCTI) based on a model of analysis of public information transparency on the web, which consists in verifying three subprinciples: information, motivation and participation. The results showed that there are strengths and weaknesses in relation to these three subprinciples in the MCTI homepage, signaling the need to improve access to information aimed at ensuring transparency and promoting public participation.Keywords Public Transparency, Government Homepages, Electronic Government, Brazilian Ministry of Science, Technology and Innovation, Public Information.

scholarly journals A Multiple Perspective Case Study of a Young Adult with Intellectual Disabilities Participating in a Pre-service Teacher Education Class

2012 ◽  
Vol 22 (1) ◽  
Author(s):  
James Wintle
Keyword(s):  
Teacher Education ◽  
Intellectual Disabilities ◽  
Postsecondary Education ◽  
Education Program ◽  
Teacher Education Program ◽  
Lack Of Information ◽  
Adults With Intellectual Disabilities ◽  
The Right ◽  
Pre Service Teacher

For adults with intellectual disabilities, the opportunity to attend a postsecondary institution is increasingly becoming reality. Although there is a growing body of literature documenting examples of inclusive postsecondary education, there is a lack of information detailing the experiences of pre-service teacher candidates (TCs) who are enrolled in inclusive courses. The purpose of this interview study using case-study methods was to describe the challenges and benefits of an inclu-sive class in a 1-year, after-degree professional teacher education program from the perspectives of 5 TCs enrolled in a course audited by a young woman with an ID, as well as from the perspective of the course instructor. The classmates and course instructor provided positive responses regarding their experiences in the inclusive class, such as seeing inclusion in practice. Negative responses con-cerned whether or not a curriculum class in the teacher education program was the right fit for the student with ID.

Access to Information

2014 ◽  
pp. 126-144
Author(s):  
Monica Teresa Sousa ◽  
Leonardo Valles Bento
Keyword(s):  
Good Governance ◽  
Public Information ◽  
Access To Information ◽  
Federal Law ◽  
Public Authorities ◽  
Governmental Agencies ◽  
Private Interests ◽  
Information Law ◽  
Right To Information ◽  
The Right

Right to information means the right of citizens to have access to information produced by, or held by, public/governmental agencies. This chapter intends to analyze the legal grounds of the right to access to information in Brazil as compared to the best international practice. One of the main risks to good governance and democracy is the use of public resources for private purposes, and the development of new communication technologies, especially the Internet, has revolutionized the manner in which the public interacts with the information available, impacting democratic practices. In November 2011, the adoption of Federal Law 12,527 made Brazil the 89th country in the world, and the 19th in Latin America, to adopt specific legislation implementing the right to access to public information. In Brazil, public authorities, especially the courts, tend to accept easily the allegations of violation of privacy and defamation of those whose interests are harmed or threatened by the broadcasting of information. In the conflict between access to information and private interests, the latter has prevailed. In this context, the Access to Information Law has become a relevant policy to the Brazilian civil society to strengthen and consolidate a democratic political culture and promote institutional maturity.

scholarly journals El reconocimiento y contenido internacional del acceso a la información pública como derecho fundamental

2018 ◽  
pp. 279
Author(s):  
Lorenzo Cotino Hueso
Keyword(s):  
Latin America ◽  
Public Information ◽  
Access To Information ◽  
Council Of Europe ◽  
America Latina ◽  
The Right ◽  
Right Of Access ◽  
Sobre Todo ◽  
The Eu

El estudio analiza el paulatino reconocimiento internacional y supranacional del derecho de acceso a la información pública como un derecho fundamental. En el ámbito mundial y especialmente en América Latina y también en la UE es un proceso muy avanzado. Ello ha influido en los últimos años en el Consejo de Europa. Además de declaraciones y el Convenio 205, es especialmente significativa la acción del TEDH desde 2009 y, sobre todo, con su sentencia de noviembre de 2016. Se analiza el nuevo test para saber si el derecho de acceso a la información tiene o no la protección de derecho fundamental en cada caso concreto.The study analyzes the gradual international and supranational recognition of the right of access to public information as a fundamental right. This is a very advanced process worldwide, and especially in Latin America and the EU. For the Council of Europe, beyond declarations and Convention 205, it is analyzed. Anycase the focus is on the ECHR’s action since 2009 and, above all, its judgment of November 2016. The new test to know whether or not the right of access to information has the protection of fundamental right in each specific case is examined.

scholarly journals Pelaksanaan PSN 3M Plus untuk Pencegahan Demam Berdarah Dengue (Studi Kasus Masyarakat Desa Kamal)

2019 ◽  
Vol 2 (2) ◽  
pp. 139
Author(s):  
Firdausi Ramadhani ◽  
Ririh Yudhastuti ◽  
Sri Widati
Keyword(s):  
Public Knowledge ◽  
Access To Information ◽  
Health Profile ◽  
Case Study Approach ◽  
District Health Office ◽  
District Health ◽  
Study Approach ◽  
Lack Of Information ◽  
The Government

Based on data from Bangkalan District health profile in 2010, total DHF cases were 709 cases. In 2011 there was a decline in cases, namely 226 people and one person died. In 2012 there was a surge in 397 cases and six people were declared dead (Bangkalan District Health Profile 2010-2012). Bangkalan District Health Office has sought various programs to deal with dengue cases. This study aims to determine the knowledge and implementation of the Eradication of Mosquito Nests. Using qualitative methods with a case study approach. Data collection was carried out during the period of April-June 2017. The population is in part of the community living in Kamal Sub-district. Data was collected through interviews with housewives from Kamal Village, community leaders and Puskesmas officers. From the results of the study it was found that public knowledge about 3M Plus DHF and PSN was still low. Communities are more familiar with fogging and larvacide to combat dengue than the 3M Plus PSN program. The low implementation of 3M Plus PSN and the lack of information on 3M Plus DBD and PSN. As a recommendation, the relevant parties should immediately take strategic and technical steps in implementing the 3M Plus PSN as the main approach in DHF control. Facilitating partnerships between communities and the government and seeking community participation in tackling DHF through PSN mobilization activities. Expanding access to information about 3M Plus DHF and PSN, not only in schools but also covering all levels of society.Berdasarkan data profil kesehatan Kabupaten Bangkalan tahun 2010  kasus DBD total penderita sebanyak 709 kasus. Pada tahun 2011 sempat mengalami penurunan kasus yaitu dengan jumlah 226 penderita dan satu orang dinyatakan meninggal. Pada tahun 2012 kembali mengalami  lonjakan  yaitu 397 kasus dan enam orang dinyatakan meninggal (Profil Kesehataan Kabupaten Bangkalan 2010-2012). Dinas Kesehatan Kabupaten Bangkalan sudah mengupayakan berbagai program untuk mengatasi kasus DBD.             Penelitian ini bertujuan untuk mengetahui pengetahuan dan pelaksanaan Pemberantasan Sarang Nyamuk. Menggunakan metode kualitatif dengan pendekatan studi kasus. Pengumpulan data dilakukan selama periode Bulan April-Juni 2017. Populasinya sebagian masyarakat yang tinggal di Kecamatan Kamal. Data dikumpulkan melalui wawancara dengan ibu rumah tangga Desa Kamal, tokoh masyarakat dan petugas Puskesmas. Dari hasil penelitian ditemukan bahwa pengetahuan masyarakat tentang DBD dan PSN 3M Plus masih rendah. Masyarakat lebih mengenal fogging dan larvasida untuk menanggulangi DBD daripada program PSN 3M Plus. Rendahnya pelaksanaan PSN 3M Plus dan minimnya informasi mengenai DBD dan PSN 3M Plus. Sebagai rekomendasi, sebaiknya pihak terkait segera mengambil langkah strategis dan teknis dalam pelaksanaan PSN 3M Plus sebagai pendekatan utama dalam pengendalian DBD. Memfasilitasi  kemitraan antara masyarakat dan pemerintah serta mengupayakan partisipasi masyarakat dalam menanggulangi DBD melalui kegiatan penggerakan PSN. Memperluas akses informasi tentang DBD dan PSN 3M Plus, bukan hanya di sekolah namun juga mencakup seluruh lapisan masyarakat.

scholarly journals Using a software as a service program in sales-marketing: a case study on Odoo

2021 ◽  
Vol 342 ◽  
pp. 08001
Author(s):  
Ana Maria Mihaela Iordache ◽  
Cezar Octavian Mihalcescu ◽  
Beatrice Sion
Keyword(s):  
Information Flow ◽  
Software As A Service ◽  
Easy Access ◽  
Access To Information ◽  
Service Program ◽  
Marketing Department ◽  
Sales Team ◽  
Marketing Process ◽  
The Right

With the development of technology, implicitly of the fast and easy access to information, the requirements and exigencies of the customers have changed. The customer asks for much more information about a product before deciding to buy it, and a prompt response from the sales team will tip the balance decisively in favor of the seller. The success of an efficient sales team is represented by addressing to the right customers at the right time and in the right way. In the paper we analyzed how the Odoo program can be implemented within the sales-marketing department. Using specific modules, we followed the information flow of the marketing process, from market prospecting and to the registration in accounting of the invoices resulting from the orders made. We also presented the way in which marketing campaigns can be carried out, depending on the target group to which it is addressed.

Access to Information under the Nigerian Freedom of Information Act, 2011: Challenges to Implementation and the Rhetoric of Radical Change

2019 ◽  
Vol 63 (3) ◽  
pp. 435-461
Author(s):  
Uchechukwu Nwoke
Keyword(s):  
South Africa ◽  
Public Information ◽  
Radical Change ◽  
Freedom Of Information ◽  
Access To Information ◽  
Freedom Of Information Act ◽  
Public Governance ◽  
The Right ◽  
Right Of Access

AbstractInformation is essential for the functioning of modern societies. Access to information denotes the right of citizens to obtain information regarding how they are governed. In 2011, Nigeria enacted the Freedom of Information Act, to ensure openness and transparency in public governance. This article evaluates the extent to which the legislation has strengthened the right of access to information in Nigeria. Through analysis of the provisions of the act and some decided cases, the article argues that challenges, both in the act's provisions and in its enforcement by the courts, have resulted in a “blunted” law that lacks the capacity to satisfy the people's expectations on the right of access to public information. Drawing on the experience of other jurisdictions where similar laws are operative (notably South Africa and India), the article suggests ways through which the implementation of the act could be made more effective.

BASIC REGULATIONS OF ACCESS TO PUBLIC INFORMATION AT THE CONSTITUTIONAL AND STATUTORY LEVEL IN THE LEGAL ORDER OF EUROPEAN UNION MEMBER STATES

2021 ◽  
Vol 2 (XXI) ◽  
pp. 37-52
Author(s):  
Patrycja Tyborowska
Keyword(s):  
European Union ◽  
Public Life ◽  
Public Information ◽  
The State ◽  
Access To Information ◽  
Member States ◽  
The Law ◽  
The Republic ◽  
The Right ◽  
Right Of Access

Openness of public life is a pillar of civil society development Openness of public authority is a key condition for the functioning of democracy in the state, it is a fundamental value of the rule of law and a multiplier of social control. The essence of the right to public information in the Polish legal system is the fact that it is regulated in the Basic Law. Establishing the right to public information on the pages of the Constitution of the Republic of Poland enabled the citizens to its direct application. According to Article 61 of the Constitution of the Republic of Poland, the activities of public authorities in Poland are open and every citizen has the right of access to information. The concept of openness of public life and the right of access to information are understood as a citizen’s privilege to information on matters relating to the activities of government, the implementation of public tasks and the functioning of the state. Access to public information is also one of the forms of civic activity, which contributes to the development of democracy at both local and central level. In Poland, the continuation of the principle of openness and the right of access to public information, regulated by the Constitution, is provided for in the Act on Access to Public Information of 6 September 2001. The act defines what constitutes public information, distinguishes entities obliged to provide it and presents forms of providing access to and requesting public information. A review of Polish academic literature reveals a multitude of studies on openness of public life and access to public information. However, it also indicates the lack of exhaustive titles, constituting an analysis of this matter on the basis of the law of the Member States of the European Union. Therefore, the aim of this article, which has a source character, is to present the way of regulating access to public information, including both constitutional and statutory level. The starting point for the solutions in this study will be the contents of the constitutions of the Member States and the laws regulating access to public information in their current wording. The research will also include literature analysis. Due to the adopted concept, the subject of comparison will be selected issues that provide answers to the questions of whether access to public information has been regulated in the provisions of the constitution and how the notion of public information is defined in the law, as well as whether the statutory regulations constitute a development of the constitutional norms.

Reuse of the transparency-related information posted on Spanish library and archive websites

2021 ◽  
pp. 016555152110597
Author(s):  
Luis Fernando Ramos Simón ◽  
Ana R Pacios
Keyword(s):  
Public Sector ◽  
Public Libraries ◽  
Information Access ◽  
Public Information ◽  
Access To Information ◽  
Related Information ◽  
Public Sector Information ◽  
The Right ◽  
Right Of Access

This study addresses the types of formats and ease of reuse of transparency-related information available on the websites of 53 national public libraries and 53 provincial historic archives. Further to Spain’s Transparency Act, reuse of public sector information is one of the elements comprising the right of access to information. Access and use must consequently be ensured to enable citizens and businesses to reuse all available data. The working methodology deployed here consisted in searching for, identifying and analysing the transparency-related documents carried on library and archive websites and the legal warnings governing their reuse. The findings revealed a wide variety of formats and rules governing reuse and indications of scant interest in these institutions in fostering the transparency and reuse of public information. Even when available, reusable information was normally found to be posted either separately from the data furnished by libraries and archives directly or positioned on pages or sections with complex access paths.

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