scholarly journals The Strategic Planning of the Brazilian Federal Revenue: Comparative Analysis with Similar Organs from Other Countries

2018 ◽  
Vol 8 (3) ◽  
pp. 1
Author(s):  
Antonio Carlos de Almeida ◽  
Claudio Antonio Rojo

The strategic planning is a fundamental instrument for the management organization. The public administration is increased in that area and it had taken measures with the necessary adjustment. This research has the purpose of comparing the strategic planning of the Brazilian Federal Revenue - RFB (in Portuguese: Receita Federal do Brasil) with congener institutions from other countries. Even thought, the information available is limited, this research is able to provide a wide vision about the realities of these sectors and about the strategies that they had taken. This is an exploratory study, with a qualitative method, that aims to compare cases. The results show that the Brazilian tax administration gets a strategic planning based in international standard and that the tax administration analyzed were similar, having, in general, the same strategic orientation directed to the obtained of resources, aimed to the State and its publics policies, to safeguard the tax base, to stimulate the voluntary deadline compliance, for innovates technological solutions and the search for being recognized and respected. It was also observed that in the tax administration from developed nations the vision of future is related to the confidence that society has in these organizations, result of a consolidated tax system and in the valorization of people. 

Prawo ◽  
2019 ◽  
Vol 327 ◽  
pp. 339-349
Author(s):  
Bronius Sudavičius

Tax administration in the public administration system of the Republic of LithuaniaThe article deals with the issue of the place of tax administration in the general public administration system of the Republic of Lithuania. Tax administration is part of public administration not only in its subject composition, but also in its content.  Налоговое администрирование в системе публичного администрирования Литовской РеспубликиВ статье рассматривается вопрос о месте налогового администрирования в общей системе публичного администрирования Литовской Республики. Налоговое администри- рование является частью публичного администрирования не только по своему субъектному составу, но и по своему содержанию.


Percurso ◽  
2019 ◽  
Vol 2 (29) ◽  
pp. 240
Author(s):  
Horácio MONTESCHIO ◽  
Valéria Juliana Tortato MONTESCHIO ◽  
Giovana Zanete MONTESCHIO

RESUMOCom a entrada em vigor da Lei nº 12.846/2013, também conhecida como Lei Anticorrupção, que entre os seus principais dispositivos buscam inovar o ordenamento jurídico pátrio ao disciplinar a responsabilidade administrativa e civil de pessoas jurídicas pela prática de atos contra a administração pública. A importância da legislação sobressai diante da busca de uma nova visão interpretativa e sancionatória com o claro objetivo de alcançar a redução da prática de atos de corrupção, tendo em vista que eliminar tão ignóbil e abjeta prática da realidade brasileira se mostra totalmente impossível. Em face do texto legal recentemente sancionado a Lei nº 12.846/13 passa a exigir que as empresas públicas e privadas venham a se adaptarem às inovações propostas. Como principal consequência da “Lei Anticorrupção” encontra se obrigatoriedade de implantação de mecanismos de prevenção e planejamento estratégico, a fim de monitorarem o relacionamento com a Administração Pública, com o intuito de evitar a aplicação das severas penalidades previstas. Por sua vez, os mecanismos inseridos na Lei anticorrupção tem o escopo de controlar as práticas empresariais, bem como consolidar a integridade das práticas de relacionamento entre as empresas, as quais permitirão alçar um novo patamar de cultura cidadã e ética no âmbito empresarial, que reverterá para toda a sociedade. PALAVRAS-CHAVE: Responsabilidade Civil e Administrativa; corrupção; complience; controle administrativo. ABSTRACT With the entry into force of Law No. 12,846 / 2013, also known as the Anti-Corruption Law, which among its main provisions seek to innovate the legal order of the country by disciplining the administrative and civil liability of legal entities for the practice of acts against the public administration. The importance of legislation stands out in the search for a new interpretive and sanctioning vision with the clear objective of achieving a reduction in the practice of acts of corruption, since eliminating such ignoble and abject practice of the Brazilian reality is totally impossible. In light of the recently enacted legal text, Law No. 12.846 / 13 requires that public and private companies adapt to the proposed innovations. As a main consequence of the "AntiCorruption Law", it is mandatory to implement prevention and strategic planning mechanisms in order to monitor the relationship with the Public Administration, in order to avoid the application of severe penalties. In turn, the mechanisms included in the Anti-Corruption Law have the scope to control business practices, as well as to consolidate the integrity of the relationship practices between companies, which will allow to raise a new level of citizen culture and ethics in the business sphere, which will revert for the whole society. KEYWORDS: Civil and Administrative Liability; corruption; complience; administrative control.


2017 ◽  
Vol 35 (2) ◽  
pp. 173-189 ◽  
Author(s):  
James M McQuiston ◽  
Aroon P Manoharan

Information technology (IT) is often less emphasized in coursework related to public administration education, despite the growing need for technological capabilities in those joining the public sector workforce. This coupled with a lesser emphasis on e-government/IT skills by accreditation standards adds to the widening gap between theory and practice in the field. This study examines the emphasis placed on e-government/IT concepts in Master of Public Administration (MPA) and Master of Public Policy (MPP) programs, either through complete course offerings or through related courses such as public management, strategic planning, performance measurement and organization theory. Based on a content analysis of their syllabi, the paper analyzes the extent to which the IT/e-government courses in MPA/Master of Public Policy programs address the Network of Schools of Public Policy, Affairs, and Administration competency standards, and further discuss the orientation of the courses with two of the competencies: management and policy. Specifically, are e-government/IT courses more management-oriented or policy-oriented? Do public management, strategic planning, performance measurement, and organization theory courses address IT concerns?


2021 ◽  
Author(s):  
Anna Mele

The Emilia-Romagna Region instituted the Regional Observatory for Landscape Quality as an implementation of the European Landscape Convention. The aim of the Observatory is to disseminate the cultural heritage of landscape in the civil society and in the public administration, in order to increase the social and environmental quality of the regional territory and to listen to the needs of the community that is part of it. Dissemination, Participation, Surveillance, Promotion are the key areas of activities and strategic planning of the Regional Observatory, including the creation and development of local observatories.


Author(s):  
Maurizio Punzo

The prominent role of the public administration is a key aspect to understand why and how Milan became the “Italian city of expositions” since the national unification, in 1861. The municipality has indeed being taking a set of initiatives for promoting a strong and shared growth, along with various stakeholders in the local community. As a result of this policy Milan has become a benchmark in national and international markets, providing an ideal environment for successful events that highlighted both the industrial progress of the city and its leading role in strategic planning for innovative projects. Thus Milan has been considered as the ‘moral capital’ of Italy, an inspiring example for the whole nation and, furthermore, as a world metropolis. The National Exposition of 1881, the International Expo of 1906, the «Fiera Campionaria», the annual conventions and expositions for professionals, along with Expo 2015 are just a few examples of its reputation of excellence that lives on through the ages.


2017 ◽  
Vol 15 (3) ◽  
pp. 42-52 ◽  
Author(s):  
Oleksii Lyulyov ◽  
Hanna Shvindina

The problem of instability of industries, clusters and states influences the countries’ economies. Unavoidable changes became an attribute of the strategic planning at every level. As a result, an effective tool is needed to evaluate stability at different levels in such a way that will make it possible to manage the changes. In this paper the concept of Macroeconomic Stabilization Pentagon (MSP) was analyzed for its applicability for the EU countries of low-an-middle-income economies including Ukraine. The data analysis brought new understanding of the assessment of the public policies’ effectiveness. The model has proven its efficiency not just in the sphere of public administration, but also for the micro level management. The authors proposed the Microeconomic Stabilization Pentagon to be implemented in the research at the level of enterprises


2021 ◽  
Vol 39 (3) ◽  
Author(s):  
Petro Mykytyuk ◽  
Inna Semenets-Orlova ◽  
Kateryna Blishchuk ◽  
Halyna Skoryk ◽  
Tetiana Pidlisna ◽  
...  

In the context of globalisation, the development of strategic planning becomes possible mainly due to effective asset management, including by concentrating resources on core activities, solving priority key tasks while minimising costs for "supporting" functions. In this regard, increasing the effectiveness of strategic planning in public administration is possible on the way of forming an economically profitable system of interactions, an important place among which is occupied by outsourcing relations. The study aims to develop practical recommendations on the use of outsourcing services to improve strategic planning in public administration. The main results of the work are that it defines the theoretical foundations for strengthening administrative and managerial processes in the public administration system, analyses various approaches to improving the public administration system, and proposes an algorithm for making a decision on the use of outsourcing in the public administration system and recommendations for assessing the practicality of transferring the functions of state bodies to outsourcing. The need to optimise the management strategy and to plan as the main direction of increasing the efficiency of the functioning of the public administration system predetermines the high degree of relevance of outsourcing of business processes and necessitates further comprehensive scientific substantiation of methods for its implementation.


Author(s):  
Juan Luis MANFREDI SÁNCHEZ

Laburpena: COVIDaren ondoko suspertze-agertoki europarrean zer-nolako estrategiak eta politikak dauden aztertzea da lan honen helburua. Erabilitako metodologiarekin bat, Administrazio Publikoa modernizatzeko eta Suspertze, Transformazio eta Erresilientzia Plana egikaritzeko premiazko neurriak ezartzen dituen abenduaren 30eko 36/2020 Errege Lege Dekretuan xedatzen diren jarraibideak aztertu dira. Antolakunde publikoen eremuan, Planaren diseinuari, betearazpenari eta ebaluazioari aplikatutako plangintza estrategikoko printzipioak azaltzen dira. Ondorioztatzen denez, aipaturiko tresna garrantzitsua izango da proiektu estrategikoetarako, administrazio publikoaren barruko pentsamendu estrategikorako, zuzendaritza publiko profesionala profesionalizatzeko, Susperraldirako eta Eraldaketa Ekonomikorako Proiektu Estrategikoak esploratzeko, ebaluazioaren kultura sustatzeko eta teknokraziaren mitoa saihesteko. Resumen: El trabajo tiene como objetivo el estudio y análisis de la estrategia y la política en el escenario europeo de recuperación post-COVID. La metodología empleada consiste en el estudio de las pautas del Real Decreto-ley 36/2020, de 30 de diciembre, por el que se aprueban medidas urgentes para la modernización de la Administración Pública y para la ejecución del Plan de Recuperación, Transformación y Resiliencia. En el ámbito de las organizaciones públicas, se exponen los principios de planificación estratégica aplicadas al diseño, ejecución y evaluación del plan. Se concluye que dicho instrumento será relevante para los proyectos estratégicos, el pensamiento estratégico en el seno de la administración pública, profesionalizar la dirección pública profesional, explorar los Proyectos Estratégicos para la Recuperación y Transformación Económica (PERTES), impulsar la cultura de la evaluación y evitar el mito de la tecnocracia. Abstract: The work aims to study and analyze strategy and policy in the European post-COVID recovery scenario. The methodology used follows the guidelines of Royal Decree-Law 36/2020, of December 30, which approves urgent measures for the modernization of the Public Administration and for the execution of the Recovery, Transformation and Resilience Plan. The result is the opportunity to apply strategic planning principles to the design, execution and evaluation of the said plan. The conclusion is that this instrument will be relevant for strategic projects and strategic thinking within the public administration, professionalize professional public management, explore Strategic Projects for Economic Recovery and Transformation (PERTES), promote the culture of evaluation and avoid the myth of technocracy.


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