Revista y Edición

Volumen 15 (2022): Edición 1 (June 2022)

Volumen 14 (2021): Edición 2 (December 2021)

Volumen 14 (2021): Edición 1 (June 2021)

Volumen 13 (2020): Edición 2 (December 2020)

Volumen 13 (2020): Edición 1 (June 2020)

Volumen 12 (2019): Edición 2 (December 2019)

Volumen 12 (2019): Edición 1 (June 2019)

Volumen 11 (2018): Edición 2 (December 2018)

Volumen 11 (2018): Edición 1 (June 2018)

Volumen 10 (2017): Edición 2 (December 2017)

Volumen 10 (2017): Edición 1 (June 2017)

Volumen 9 (2016): Edición 2 (December 2016)
Openness, Transparency and Ethics in Public Administration: Do they Support Each Other?

Volumen 9 (2016): Edición 1 (June 2016)

Volumen 8 (2015): Edición 2 (December 2015)
Edición Title: Towards Meaningful Measurement: Performance Management at the Crossroads of Internal Efficiency and Social Impacts, Edición Editors: Juraj Nemec, Gyorgy Hajnal Wouter van Dooren Jarmo Vakkuri Aleksander Aristovnik

Volumen 8 (2015): Edición 1 (June 2015)

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Special Edición: Strong Local Governments: Community, Strategy, Integration, Editors: Juraj Nemec, Calin Hintea, Bogdana Neamtu, Colin Copus, Linze Schaap

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The Politics of Agency Governance

Volumen 5 (2012): Edición 1 (June 2012)

Volumen 4 (2011): Edición 2 (December 2011)
Law and Public Management Revisited

Volumen 4 (2011): Edición 1 (June 2011)
Editors: Juraj Nemec, Geert Bouckaert, Wolfgang Drechsler and Gyorgy Jenei

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Public Management Now and in the Future: Does Technology Matter?, Editors: Wolfgang Dreschler, Rebecca Moody, Christopher Pollitt and Mirko Vintar

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Volumen 2 (2009): Edición 2 (December 2009)
Citizens vs. Customers, Editors: Steven Van de Walle, Isabella Proeller and Laszlo Vass

Volumen 2 (2009): Edición 1 (June 2009)

Detalles de la revista
Formato
Revista
eISSN
1338-4309
ISSN
1337-9038
Publicado por primera vez
03 Aug 2009
Periodo de publicación
2 veces al año
Idiomas
Inglés

Buscar

Volumen 9 (2016): Edición 2 (December 2016)
Openness, Transparency and Ethics in Public Administration: Do they Support Each Other?

Detalles de la revista
Formato
Revista
eISSN
1338-4309
ISSN
1337-9038
Publicado por primera vez
03 Aug 2009
Periodo de publicación
2 veces al año
Idiomas
Inglés

Buscar

11 Artículos
access type Acceso abierto

The Information and Data Protection Commissioner’s Effectiveness on Transparency

Publicado en línea: 30 Dec 2016
Páginas: 11 - 27

Resumen

Abstract

The new Albanian law of 2014 “On the Right of Information” fully reformed the existing system regarding the obligation of the public-administration institutions to make available public data to any interested party. Inspired by Western European countries’ models like the UK, Sweden, Spain, Germany, etc. it created the Information and Data Protection Commissioner. Considered a special form of external control, the new Institution has the obligation to guarantee the citizens’ right to access public data and, at the same time, to have their personal data protected.

The 2014 law makes considerable changes compared with the previous law by liberalizing the citizens’ access on public data, making it possible for anyone to request and obtain information considered public, without the need to explain their motives. Notwithstanding, the main novelty is the Information Commissioner, whose main role is to supervise, control and assist the new law implementation. Bearing this in mind, the aim of the paper is to analyze the activity of the Information Commissioner and its decision-making, in order to answer the question whether this new institution will be able to implement the new law and its ambitious objectives. The available data on complaints addressed to the Commissioner, their resolution’s modalities and the willingness of the Commissioner to decide when deemed necessary will help in assessing how effective the implementation of the new law and the new institution has been so far, considering that transparency is one of the main pillars of a responsible public administration.

Palabras clave

  • transparency
  • right of information
  • public administration
  • public data
access type Acceso abierto

Strategies for Achieving Accountable, Open and Transparent Government as Illustrated in the Case of Bulgaria

Publicado en línea: 30 Dec 2016
Páginas: 29 - 48

Resumen

Abstract

Because of its importance as an institution, ensuring the accountability and openness of government is a central concern of all democratic societies. In this article, we first examine various means of achieving accountable government, both in general terms and as regards specific strategies. We identify three general categories of mechanisms to encourage governmental accountability with a particular emphasis upon openness and transparency. We then review both prior and new policies being implemented by the government of Bulgaria to achieve an accountable, open and transparent government. Particular attention is given to efforts to limit corruption in Bulgarian government through the introduction of new policies in the areas of openness and transparency.

Palabras clave

  • Accountability
  • administrative reform
  • Bulgaria
  • transparency
access type Acceso abierto

Openness and Transparency in (Slovene) Administrative Procedures as Fundamental European Principles

Publicado en línea: 30 Dec 2016
Páginas: 49 - 67

Resumen

Abstract

Openness and transparency are general administrative principles, closely related to lawfulness, accountability, responsiveness, participation and other elements of good administration. Despite their long existence in theory and legal documents, both at the European and national levels, the content and the relation of and among the respective principles is blurred. This applies even in single-case administrative procedures through the classic rights of defense, such as the right to access to information or the right to be heard. The paper explores these dimensions based on comparative analyses of the EU Charter, the OECD principles on good administration and governance and the Slovene law on administrative procedures, proving compliance between Slovene and European regulation. Furthermore, a consistent definition is proposed. Transparency is thus understood as parallel to participation. Both are seen as subcategories of openness which, as the sum of the rights of defense, is based on lawfulness and leads to accountability and ethics. However, as revealed by an empirical survey in 2015, the Slovene public administration sees these issues in a rather formal way. Finally, suggestions are made for future legislation and its implementation in terms of open and good administration.

Palabras clave

  • EU principles
  • openness
  • transparency
  • administrative procedure
  • Slovenia
access type Acceso abierto

Transparency and Trust in Government (2007–2014): A Comparative Study

Publicado en línea: 30 Dec 2016
Páginas: 69 - 92

Resumen

Abstract

This article exposes contemporary approaches to transparency and trust. It explores the links between the two concepts in 10 countries between 2007 and 2014, using open-data indexes and access-to-information requests as proxies for transparency. So far, most studies have focused on conceptual models, specific aspects of transparency in particular case studies or have compared legal frameworks from different countries. Here, data about citizens’ requests to get access to administrative documents have been gathered. This dataset, combined with existing indexes on open data and government, has enabled us to establish a national ranking, particularly useful in a comparative perspective. Data about trust have been collected from reports published by international organisations. Key findings prove that there is no sharp decline of trust in government in all countries considered in this article. They also tend to show that transparency and trust in government are not systematically positively associated. Therefore, this article challenges the common assumption, mostly found in the normative literature, about a positive interrelation between the two, where trust in government is conceived as a beneficial effect of administrative transparency. Finally, it suggests that mis(trust) may be considered a key driver of transparency and would as such call for more transparency from public bodies.

Palabras clave

  • Transparency
  • freedom of information
  • open data
  • trust in government
  • public administration
access type Acceso abierto

The Ambiguous Meaning of the Ethical Issue in a Context of NPM Reforms: Insights from the OECD, Canada and France

Publicado en línea: 30 Dec 2016
Páginas: 93 - 119

Resumen

Abstract

An important interest in public-administration ethics has been expressed in OECD member states since the 1990s in reaction to the development of New Public Management (NPM) reforms. However, the meanings attached to the ethical issue in a context of managerial modernization remain ambiguous depending on the country and / or time period studied. Therefore, this article aims at underlining the main characteristics of administrative ethics thanks to the creation of a theoretical concept which summarizes them. The latter can also serve as an analytical grid to engage in further research and especially comparisons between varying national cases.

For that purpose, the analysis is divided in two parts and draws insights from the Organisation for Economic Cooperation and Development, Canada and France, through a review of major official reports and a series of interviews with public officials and experts in charge of these questions. First of all, it concentrates on the OECD’s historical activities on public-sector ethics in order to devise a theoretical concept of administrative ethics. The utility and relevance of this concept is then tested while being implemented to compare the Canadian and French governments’ overall interest in ethics in their process of public-management reform.

The article distinguishes two key dimensions of public-administration ethics, namely the managerial and normative ones, which are strongly intertwined. On the one hand, the managerial dimension focuses on the management of civil servants’ daily behaviors and combines the compliance-based and integrity-based approaches to govern conducts in public administration. On the other hand, the normative dimension refers to the normative framework incorporating the core principles and values which define civil servants’ professional identities and guide their specific missions and goals within the democratic system.

The historical comparison of major trends in terms of administrative ethics in Canada and France shows, finally, that, despite national characteristics, the two countries have tended progressively to deal with the ethical issue in a more comprehensive way. They are trying to take into account, for example, problems due to conflicts of public values and combine compliance-based and integrity-based instruments of ethics management. These evolutions shed light more generally on the movement of hybridization, incorporating elements from traditional public administration and New Public Management, which seems to develop in both states.

Palabras clave

  • ethics
  • public administration
  • New Public Management
  • OECD
  • Canada
  • France
access type Acceso abierto

Exploring the Determinants of Transparency of Slovak Municipalities

Publicado en línea: 30 Dec 2016
Páginas: 121 - 145

Resumen

Abstract

This paper focuses on the transparency of Slovak municipalities. It identifies the main trends in the transparency of the 100 largest Slovak municipalities between 2010 and 2014. It shows that there are different degrees of transparency in Slovak municipalities, and it applies regressions to explore correlates and identify the main factors behind this state. This research is descriptive and explanatory and adds to literature by examining political, structural factors related to the political supply of the transparency of the municipalities and the convergence effect. The regression analysis identifies the convergence effect, according to which the transparency of municipalities improves inversely to their initial score. It also finds a negative incumbency effect that indicates lower improvement for incumbent mayors than for new ones. The size of a municipality is also one of the factors that determine the transparency level of that municipality. This relationship is positive – greater size of a municipality increases the level of its transparency.

Palabras clave

  • transparency
  • municipality
  • incumbency
  • convergence
access type Acceso abierto

An Analysis of the Ethics Infrastructure and Ethical Climate in Slovenian Public Administration

Publicado en línea: 30 Dec 2016
Páginas: 147 - 164

Resumen

Abstract

In consideration of the fact that public administrations worldwide face a number of challenges, many governments are dedicated to improving the ethical climate in public administrations. The same issue is also the focus of the attention of many transnational associations. The basic goal is to ensure the development of comparable ethical climates, ethical behaviour in different public administrations and to develop comparable, suitable ethics infrastructures to enable this. Modern public administrations must bring ethical conduct to the fore and resist unethical behaviour. There are different ideas on how to build ethics infrastructures in public administrations, and examples of good practice that could facilitate the development of such infrastructures are found in the public and private sectors of different countries. In this paper, we connect ethics infrastructures and ethical climates. The evaluation of Slovenia’s ethics infrastructures is based on the framework prepared by the OECD, using its questionnaire developed by Victor and Cullen. The results show that there is no general relationship between ethics infrastructures and ethical climates in public administrations. Nevertheless, some determinants of ethics infrastructures correlate to a high degree to the ethical climate, the strongest impact on ethics climates being the ethical infrastructure’s determinant “public involvement and scrutiny”.

Palabras clave

  • ethics infrastructure
  • ethical climate
  • public administration
  • Slovenia
access type Acceso abierto

Main Factors Determining the Slovak Tax System Performance

Publicado en línea: 30 Dec 2016
Páginas: 185 - 197

Resumen

Abstract

The main goal of this paper was to identify the main factors determining the performance of the Slovak tax system. For practical reasons, we decided to deal with all of the potentially relevant dimensions that can be included in the theme – from tax policy to tax administration. The paper is based on primary and secondary data; it combines qualitative and quantitative research methods. The primary data were collected in two rounds, with long-term research about the needs perceived by tax officials and with the “Delphi method”. The comparison of the opinions of tax officials and tax experts with the existing evidence serves as the basis for the paper’s conclusions and policy proposals. The research shows that the most important areas mentioned by tax officials and experts are relevant (to simplify tax collection, to decrease tax bureaucracy, to provide better information about the tax system to businesses and citizens and to improve tax administration services). However, the second most frequent answer by tax officials (to decrease the tax burden) is somewhat disputable – the research indicates the existence of some level of tax illusion, even at the level of tax administration professionals. The research also reveals the relatively low priority given to the need to increase the level of risk connected with tax evasion, which is surprising because the data clearly indicate a very high level of tax fraud in the country.

Palabras clave

  • tax policy
  • tax administration
  • Slovakia
  • determinants

JEL Classification

  • H20
  • H26
access type Acceso abierto

Access to Socio-Cultural Life inside Assisted Care Homes?

Publicado en línea: 30 Dec 2016
Páginas: 199 - 216

Resumen

Abstract

This is a comparative survey of two national legal frameworks in Finland and Kazakhstan providing the elderly in assisted care homes with an opportunity of socio-cultural inclusion. The study departs from the evolving international standards of ageing, which dictate legal obligations to provide the elderly in residential care with access to socio-cultural activities. Our analysis continues with explorations how these standards are reflected in legislation of two selected states. We deliberately selected these two jurisdictions, different in many respects, the most significant of which are the current state of the welfare system and the approach towards elderly care. The residential care in Finland is the primary responsibility of the state, a common modern solution adapted to meet the realities of the modern volatile labor market, career and self-oriented life style and hectic differentiating global economy. In Kazakhstan such care is provided by the state only for those older persons who are in difficult life situation, whereas the able relatives are legally responsible for providing care for the elderly in need of 24 / 7 assistance. Respectively Kazakhstan’s social order relies extensively on family ties.

Our analysis covers the status of the elderly residing both in 24 / 7 institutional care and in the so-called serviced apartments where the elderly are not in constant care. Rather than drawing on the generalized status of dependency we keep up with the premise that the elderly are special-rights holders. This limitation leaves studying the position of other individuals under public custody out of the present research agenda. Relying extensively on legal analysis, we employ, in particular, a comparative law method and empirical studies, i.e. the interviews with the aged rights holders.

After we examined how the opportunities for socio-cultural inclusion of the elderly are implemented in two selected jurisdictions with principally different welfare systems, we found that the problem in question is topical for each of the states under consideration. In light of the evolving international law standards institutional practices in both jurisdictions must be sensitive to the issue of socio-cultural inclusion. The socio-cultural dimension of the wellbeing of the elderly, especially with respect to those who are in 24 / 7 care, should be incorporated in the legal system of Kazakhstan just as it exists in the statutory law of Finland.

Palabras clave

  • The rights of the elderly
  • assisted care homes
  • social inclusion
  • participation in socio-cultural life
  • Finland
  • Kazakhstan
access type Acceso abierto

Local Governments and Local Waste Management in the Czech Republic: Producers or Providers?

Publicado en línea: 30 Dec 2016
Páginas: 217 - 237

Resumen

Abstract

Local governments are responsible for the delivery of a large variety of very different public services. The article is focused on two issues: 1) we try to discover whether the local governments in the Czech Republic prefer to be “producers” or “providers” of the waste-collection services; 2) we test and compare the efficiency of “production” and the efficiency of “provision”, and for this purpose we take into account various factors, inter alia inter-municipal cooperation, the existence of hybrid organizations, economies of scale etc. A main goal is to find out what the local governments in the Czech Republic prefer if they decide on the delivery of local services linked to waste management and what factors are the most important ones from the perspective of their potential influence on efficiency. Concerning the data, we analyse linked open data on municipal solid waste expenditure collected by the Ministry of Finance of the Czech Republic and data relating to features of waste collection obtained via a questionnaire-based survey which was carried out at the turn of 2015 – 2016. The results of the presented analysis show a clear relationship of dependence between the inter-municipal cooperation and the relevant costs, and it confirms the assumption that the Czech local governments undoubtedly prefer the position of “providers” in the field of the local waste management. Paradoxically, the results show that neither internal nor external provision of waste-collection services is a key factor of cost-efficiency.

Palabras clave

  • local government
  • public utilities
  • local service delivery
  • waste management
  • inter-municipal cooperation
access type Acceso abierto

What can VAT Statistics Tell Politicians? (with a Focus on EAEU Data)

Publicado en línea: 30 Dec 2016
Páginas: 239 - 269

Resumen

Abstract

While policymakers use taxes for the regulation of the economy, tax authorities constantly monitor the amount of revenues from different taxes, and sometimes the tax benefits in use. However, the author believes that policymakers neglect the feedback mechanism, offered by the tax statistics – the signal function of the taxes. The author shows, on the example of tax policies and VAT statistics, how these outline the trends in the development of the Eurasian Economic Union – signs of tax competition, dependence on import and tax loss due to policy gap. The paper further suggests the possible course of action for the policymakers.

Palabras clave

  • functions of taxes
  • signal function
  • VAT
  • tax harmonization
  • tax competition
  • import
  • export
  • domestic trade
11 Artículos
access type Acceso abierto

The Information and Data Protection Commissioner’s Effectiveness on Transparency

Publicado en línea: 30 Dec 2016
Páginas: 11 - 27

Resumen

Abstract

The new Albanian law of 2014 “On the Right of Information” fully reformed the existing system regarding the obligation of the public-administration institutions to make available public data to any interested party. Inspired by Western European countries’ models like the UK, Sweden, Spain, Germany, etc. it created the Information and Data Protection Commissioner. Considered a special form of external control, the new Institution has the obligation to guarantee the citizens’ right to access public data and, at the same time, to have their personal data protected.

The 2014 law makes considerable changes compared with the previous law by liberalizing the citizens’ access on public data, making it possible for anyone to request and obtain information considered public, without the need to explain their motives. Notwithstanding, the main novelty is the Information Commissioner, whose main role is to supervise, control and assist the new law implementation. Bearing this in mind, the aim of the paper is to analyze the activity of the Information Commissioner and its decision-making, in order to answer the question whether this new institution will be able to implement the new law and its ambitious objectives. The available data on complaints addressed to the Commissioner, their resolution’s modalities and the willingness of the Commissioner to decide when deemed necessary will help in assessing how effective the implementation of the new law and the new institution has been so far, considering that transparency is one of the main pillars of a responsible public administration.

Palabras clave

  • transparency
  • right of information
  • public administration
  • public data
access type Acceso abierto

Strategies for Achieving Accountable, Open and Transparent Government as Illustrated in the Case of Bulgaria

Publicado en línea: 30 Dec 2016
Páginas: 29 - 48

Resumen

Abstract

Because of its importance as an institution, ensuring the accountability and openness of government is a central concern of all democratic societies. In this article, we first examine various means of achieving accountable government, both in general terms and as regards specific strategies. We identify three general categories of mechanisms to encourage governmental accountability with a particular emphasis upon openness and transparency. We then review both prior and new policies being implemented by the government of Bulgaria to achieve an accountable, open and transparent government. Particular attention is given to efforts to limit corruption in Bulgarian government through the introduction of new policies in the areas of openness and transparency.

Palabras clave

  • Accountability
  • administrative reform
  • Bulgaria
  • transparency
access type Acceso abierto

Openness and Transparency in (Slovene) Administrative Procedures as Fundamental European Principles

Publicado en línea: 30 Dec 2016
Páginas: 49 - 67

Resumen

Abstract

Openness and transparency are general administrative principles, closely related to lawfulness, accountability, responsiveness, participation and other elements of good administration. Despite their long existence in theory and legal documents, both at the European and national levels, the content and the relation of and among the respective principles is blurred. This applies even in single-case administrative procedures through the classic rights of defense, such as the right to access to information or the right to be heard. The paper explores these dimensions based on comparative analyses of the EU Charter, the OECD principles on good administration and governance and the Slovene law on administrative procedures, proving compliance between Slovene and European regulation. Furthermore, a consistent definition is proposed. Transparency is thus understood as parallel to participation. Both are seen as subcategories of openness which, as the sum of the rights of defense, is based on lawfulness and leads to accountability and ethics. However, as revealed by an empirical survey in 2015, the Slovene public administration sees these issues in a rather formal way. Finally, suggestions are made for future legislation and its implementation in terms of open and good administration.

Palabras clave

  • EU principles
  • openness
  • transparency
  • administrative procedure
  • Slovenia
access type Acceso abierto

Transparency and Trust in Government (2007–2014): A Comparative Study

Publicado en línea: 30 Dec 2016
Páginas: 69 - 92

Resumen

Abstract

This article exposes contemporary approaches to transparency and trust. It explores the links between the two concepts in 10 countries between 2007 and 2014, using open-data indexes and access-to-information requests as proxies for transparency. So far, most studies have focused on conceptual models, specific aspects of transparency in particular case studies or have compared legal frameworks from different countries. Here, data about citizens’ requests to get access to administrative documents have been gathered. This dataset, combined with existing indexes on open data and government, has enabled us to establish a national ranking, particularly useful in a comparative perspective. Data about trust have been collected from reports published by international organisations. Key findings prove that there is no sharp decline of trust in government in all countries considered in this article. They also tend to show that transparency and trust in government are not systematically positively associated. Therefore, this article challenges the common assumption, mostly found in the normative literature, about a positive interrelation between the two, where trust in government is conceived as a beneficial effect of administrative transparency. Finally, it suggests that mis(trust) may be considered a key driver of transparency and would as such call for more transparency from public bodies.

Palabras clave

  • Transparency
  • freedom of information
  • open data
  • trust in government
  • public administration
access type Acceso abierto

The Ambiguous Meaning of the Ethical Issue in a Context of NPM Reforms: Insights from the OECD, Canada and France

Publicado en línea: 30 Dec 2016
Páginas: 93 - 119

Resumen

Abstract

An important interest in public-administration ethics has been expressed in OECD member states since the 1990s in reaction to the development of New Public Management (NPM) reforms. However, the meanings attached to the ethical issue in a context of managerial modernization remain ambiguous depending on the country and / or time period studied. Therefore, this article aims at underlining the main characteristics of administrative ethics thanks to the creation of a theoretical concept which summarizes them. The latter can also serve as an analytical grid to engage in further research and especially comparisons between varying national cases.

For that purpose, the analysis is divided in two parts and draws insights from the Organisation for Economic Cooperation and Development, Canada and France, through a review of major official reports and a series of interviews with public officials and experts in charge of these questions. First of all, it concentrates on the OECD’s historical activities on public-sector ethics in order to devise a theoretical concept of administrative ethics. The utility and relevance of this concept is then tested while being implemented to compare the Canadian and French governments’ overall interest in ethics in their process of public-management reform.

The article distinguishes two key dimensions of public-administration ethics, namely the managerial and normative ones, which are strongly intertwined. On the one hand, the managerial dimension focuses on the management of civil servants’ daily behaviors and combines the compliance-based and integrity-based approaches to govern conducts in public administration. On the other hand, the normative dimension refers to the normative framework incorporating the core principles and values which define civil servants’ professional identities and guide their specific missions and goals within the democratic system.

The historical comparison of major trends in terms of administrative ethics in Canada and France shows, finally, that, despite national characteristics, the two countries have tended progressively to deal with the ethical issue in a more comprehensive way. They are trying to take into account, for example, problems due to conflicts of public values and combine compliance-based and integrity-based instruments of ethics management. These evolutions shed light more generally on the movement of hybridization, incorporating elements from traditional public administration and New Public Management, which seems to develop in both states.

Palabras clave

  • ethics
  • public administration
  • New Public Management
  • OECD
  • Canada
  • France
access type Acceso abierto

Exploring the Determinants of Transparency of Slovak Municipalities

Publicado en línea: 30 Dec 2016
Páginas: 121 - 145

Resumen

Abstract

This paper focuses on the transparency of Slovak municipalities. It identifies the main trends in the transparency of the 100 largest Slovak municipalities between 2010 and 2014. It shows that there are different degrees of transparency in Slovak municipalities, and it applies regressions to explore correlates and identify the main factors behind this state. This research is descriptive and explanatory and adds to literature by examining political, structural factors related to the political supply of the transparency of the municipalities and the convergence effect. The regression analysis identifies the convergence effect, according to which the transparency of municipalities improves inversely to their initial score. It also finds a negative incumbency effect that indicates lower improvement for incumbent mayors than for new ones. The size of a municipality is also one of the factors that determine the transparency level of that municipality. This relationship is positive – greater size of a municipality increases the level of its transparency.

Palabras clave

  • transparency
  • municipality
  • incumbency
  • convergence
access type Acceso abierto

An Analysis of the Ethics Infrastructure and Ethical Climate in Slovenian Public Administration

Publicado en línea: 30 Dec 2016
Páginas: 147 - 164

Resumen

Abstract

In consideration of the fact that public administrations worldwide face a number of challenges, many governments are dedicated to improving the ethical climate in public administrations. The same issue is also the focus of the attention of many transnational associations. The basic goal is to ensure the development of comparable ethical climates, ethical behaviour in different public administrations and to develop comparable, suitable ethics infrastructures to enable this. Modern public administrations must bring ethical conduct to the fore and resist unethical behaviour. There are different ideas on how to build ethics infrastructures in public administrations, and examples of good practice that could facilitate the development of such infrastructures are found in the public and private sectors of different countries. In this paper, we connect ethics infrastructures and ethical climates. The evaluation of Slovenia’s ethics infrastructures is based on the framework prepared by the OECD, using its questionnaire developed by Victor and Cullen. The results show that there is no general relationship between ethics infrastructures and ethical climates in public administrations. Nevertheless, some determinants of ethics infrastructures correlate to a high degree to the ethical climate, the strongest impact on ethics climates being the ethical infrastructure’s determinant “public involvement and scrutiny”.

Palabras clave

  • ethics infrastructure
  • ethical climate
  • public administration
  • Slovenia
access type Acceso abierto

Main Factors Determining the Slovak Tax System Performance

Publicado en línea: 30 Dec 2016
Páginas: 185 - 197

Resumen

Abstract

The main goal of this paper was to identify the main factors determining the performance of the Slovak tax system. For practical reasons, we decided to deal with all of the potentially relevant dimensions that can be included in the theme – from tax policy to tax administration. The paper is based on primary and secondary data; it combines qualitative and quantitative research methods. The primary data were collected in two rounds, with long-term research about the needs perceived by tax officials and with the “Delphi method”. The comparison of the opinions of tax officials and tax experts with the existing evidence serves as the basis for the paper’s conclusions and policy proposals. The research shows that the most important areas mentioned by tax officials and experts are relevant (to simplify tax collection, to decrease tax bureaucracy, to provide better information about the tax system to businesses and citizens and to improve tax administration services). However, the second most frequent answer by tax officials (to decrease the tax burden) is somewhat disputable – the research indicates the existence of some level of tax illusion, even at the level of tax administration professionals. The research also reveals the relatively low priority given to the need to increase the level of risk connected with tax evasion, which is surprising because the data clearly indicate a very high level of tax fraud in the country.

Palabras clave

  • tax policy
  • tax administration
  • Slovakia
  • determinants

JEL Classification

  • H20
  • H26
access type Acceso abierto

Access to Socio-Cultural Life inside Assisted Care Homes?

Publicado en línea: 30 Dec 2016
Páginas: 199 - 216

Resumen

Abstract

This is a comparative survey of two national legal frameworks in Finland and Kazakhstan providing the elderly in assisted care homes with an opportunity of socio-cultural inclusion. The study departs from the evolving international standards of ageing, which dictate legal obligations to provide the elderly in residential care with access to socio-cultural activities. Our analysis continues with explorations how these standards are reflected in legislation of two selected states. We deliberately selected these two jurisdictions, different in many respects, the most significant of which are the current state of the welfare system and the approach towards elderly care. The residential care in Finland is the primary responsibility of the state, a common modern solution adapted to meet the realities of the modern volatile labor market, career and self-oriented life style and hectic differentiating global economy. In Kazakhstan such care is provided by the state only for those older persons who are in difficult life situation, whereas the able relatives are legally responsible for providing care for the elderly in need of 24 / 7 assistance. Respectively Kazakhstan’s social order relies extensively on family ties.

Our analysis covers the status of the elderly residing both in 24 / 7 institutional care and in the so-called serviced apartments where the elderly are not in constant care. Rather than drawing on the generalized status of dependency we keep up with the premise that the elderly are special-rights holders. This limitation leaves studying the position of other individuals under public custody out of the present research agenda. Relying extensively on legal analysis, we employ, in particular, a comparative law method and empirical studies, i.e. the interviews with the aged rights holders.

After we examined how the opportunities for socio-cultural inclusion of the elderly are implemented in two selected jurisdictions with principally different welfare systems, we found that the problem in question is topical for each of the states under consideration. In light of the evolving international law standards institutional practices in both jurisdictions must be sensitive to the issue of socio-cultural inclusion. The socio-cultural dimension of the wellbeing of the elderly, especially with respect to those who are in 24 / 7 care, should be incorporated in the legal system of Kazakhstan just as it exists in the statutory law of Finland.

Palabras clave

  • The rights of the elderly
  • assisted care homes
  • social inclusion
  • participation in socio-cultural life
  • Finland
  • Kazakhstan
access type Acceso abierto

Local Governments and Local Waste Management in the Czech Republic: Producers or Providers?

Publicado en línea: 30 Dec 2016
Páginas: 217 - 237

Resumen

Abstract

Local governments are responsible for the delivery of a large variety of very different public services. The article is focused on two issues: 1) we try to discover whether the local governments in the Czech Republic prefer to be “producers” or “providers” of the waste-collection services; 2) we test and compare the efficiency of “production” and the efficiency of “provision”, and for this purpose we take into account various factors, inter alia inter-municipal cooperation, the existence of hybrid organizations, economies of scale etc. A main goal is to find out what the local governments in the Czech Republic prefer if they decide on the delivery of local services linked to waste management and what factors are the most important ones from the perspective of their potential influence on efficiency. Concerning the data, we analyse linked open data on municipal solid waste expenditure collected by the Ministry of Finance of the Czech Republic and data relating to features of waste collection obtained via a questionnaire-based survey which was carried out at the turn of 2015 – 2016. The results of the presented analysis show a clear relationship of dependence between the inter-municipal cooperation and the relevant costs, and it confirms the assumption that the Czech local governments undoubtedly prefer the position of “providers” in the field of the local waste management. Paradoxically, the results show that neither internal nor external provision of waste-collection services is a key factor of cost-efficiency.

Palabras clave

  • local government
  • public utilities
  • local service delivery
  • waste management
  • inter-municipal cooperation
access type Acceso abierto

What can VAT Statistics Tell Politicians? (with a Focus on EAEU Data)

Publicado en línea: 30 Dec 2016
Páginas: 239 - 269

Resumen

Abstract

While policymakers use taxes for the regulation of the economy, tax authorities constantly monitor the amount of revenues from different taxes, and sometimes the tax benefits in use. However, the author believes that policymakers neglect the feedback mechanism, offered by the tax statistics – the signal function of the taxes. The author shows, on the example of tax policies and VAT statistics, how these outline the trends in the development of the Eurasian Economic Union – signs of tax competition, dependence on import and tax loss due to policy gap. The paper further suggests the possible course of action for the policymakers.

Palabras clave

  • functions of taxes
  • signal function
  • VAT
  • tax harmonization
  • tax competition
  • import
  • export
  • domestic trade

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