Centre for Public Administration & Public Policies

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Publications

Restructuring the European VAT tax system: advantages and disadvantages of the adoption of a single-rate model - a study based on the Portuguese case

Publication . Catarino, João Ricardo; Soares, Ricardo de Moraes e

The common VAT system adopted by EU member states comprises a set of various rates, which differentiate the goods and services subject to this tax. However, from a technical and management point of view, it would be preferable to adopt a single tax rate as it reduces distortions and facilitates tax compliance and management. This research seeks to analyse the benefits and disadvantages of adopting a single VAT as a means of simplifying the European VAT model. It takes Portugal as a case study. The main objective of this research is to contribute to the academic debate around the theme of the single rate of VAT versus differentiated rates, through the achievement of a series of analyses and statistical tests to revenues and percentages of GDP that they correspond, in the three scenarios considered in the study: differentiated rates, single rate of 17% and single rate of 21%.In the empirical part, hypotheses were developed, the effects on tax revenue of a differential collection system were analyzed and compared to a possible single rate regime on consumption to verify which one would be more efficient. data comparison permits to verify that the estimated revenue of the single rate of VAT is higher than the values obtained by the system of differentiated rates, in any of the proposed models (17% or 21%). The results of this research are valid for all countries that adopt VAT or general tax transactions.

2019-12Journal article

Open access

People’s Voices on the Sustainable Forest Reform in the Democratic Republic of Congo

Publication . Amaral, Filomena; Simão, João

Since the early 2000s, the Democratic Republic of Congo has been conducting a reform of its forestry sector with the publication of The Forest Code (2002). The implementation of this law, which aims to assure the participation of all stakeholders, has been evolving slowly since then. The present research aims to evaluate the knowledge local communities and indigenous people detain over the ongoing reform, and the expectations they created when negotiations over the implementation of industrial harvesting activities in their traditional territories began. By interviewing local people, we came to understand that insufficient knowledge regarding the law gathers with a lack of concern towards ecological or environmental matters and with the need of seeing basic needs satisfied; all this in a context in which different stakeholders’ responsibilities and negotiational terms are often misunderstood.

2021-10-01Journal article

Open access

Students’ perceptions of a food safety and quality e-learning course: a CASE study for a MSC in food consumption

Publication . Vaz-Fernandes, Paula; Caeiro, Sandra

Life long training and education in food safety is a crucial issue in particular for professionals working in the field. At the same time there is a need to evaluate the effectiveness of that training in particular when is given in e-learning. The purpose of this explorative work is to evaluate the Food Safety and Quality e-learning course within a Master program offered in the National Distance Learning University in Portugal. Following a case study methodology a mixed methods approached was used, based on an online questionnaire survey to students that enrolled the course, followed by a Focus Group Discussion to better discuss the weak points addressed by the students in the questionnaire. The questionnaire aimed to assess students perceptions about the course organization, recourses, assignments, acquired competences, change attitudes and behaviour and link with the professional activity Students who enrolled the course during 2016/17 and 2017/18 were surveyed in the fourth semester of the curricular year, in the period of development of the master thesis dissertation. In addition a quantitative analysis was conducted in the temporal distributions of messages published on the Moodle platform (learning analytics) to evaluate students’ interactions and engagement during the course. This study has shown that overall, students are very satisfied with the course, however they suggested improvements that are needed considering the pedagogical model used and their availability to learn as students with full time jobs, most related with the food science. This explorative research aimed to contribute to the improvement of food safety and quality training based also on recent tools and recommendations within e-learning in science education.

2019Journal article

Open access

The quality of health governance in Portugal: an evaluation of the Troika’s intervention period

Publication . Ramos Pinto, R; Monteiro, Maria Helena; Meirinho, Manuel; Carvalho, Elisabete

This study aims to evaluate the quality of the Portuguese Government’s action in the health sector during Troika’s intervention period (2011-2015), taking as criterion the concern with the application of Good Governance principles, in terms of degree and diversity. The intention is to understand the extent to which the public action promoted by the Ministry of Health has developed seeking to contribute to the strengthening of Good Governance practices. Fifty measures of the Ministry of Health, distributed by nine intervention areas, were analyzed, based on documental analysis, supported on the law and on other official documents. The principles of Good Governance that demonstrate a more transversal concern are clearly that of “transparency” and of “effectiveness/efficiency”, present in eight of the nine intervention areas. The concern with “orientation to consensus” is essentially present in the measures classified as Agreements, “independence” in the Ethics area, the “strengthening of the rule of Law” in the Control area and “equity/inclusion” in the area of the Citizen in the Centre of the NHS.

2021-06Journal article

Open access