Citizens confront multiple challenges when attempting to access public services. This article focuses on an aspect yet unaddressed by existing literature on administrative burdens: the complexity of the written language used by government agencies in Latin America. It presents an impact...

Spanish Abstract: En Colombia ha surgido una política con el acto legislativo no. 4 del 2007, donde se otorga un dinero extra para los municipios con menos de 25.000 habitantes por medio del SGP, al rubro de participación de propósito general. Este ingreso se distribuye por conceptos de...

Citizens confront multiple challenges when attempting to access public services. This article focuses on an aspect yet unaddressed by existing literature on administrative burdens: the complexity of the written language used by government agencies in Latin America. It presents an impact...

English Abstract: This article maintains that in our second best world, neither corruption nor the informal sector and political instability can be held responsible for the moderate performance of the Ukrainian economy. Corruption in Ukraine appears to act as “grease in the wheels of the...

The objective of this paper is to evaluate the concept of the simplicity in a tax system. The analysis approaches the different scopes in which the tax simplicity is observed. For this purpose, the main aspects of the Chilean tax system are analyzed, by using indicators that try to define the...

The present paper show a performance evaluation method of administrative units belonging to public entities of significant dimension (state ministries, important local entities, etc.). The excellence of this method has been experienced during several years by the Administration of the Xunta of...