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...

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...

Nowadays, there are many countries implementing the International Public Sector Accounting Standards (IPSAS) under the assumption that they allow to provide quality to accounting information, as well as greater transparency and accountability. This research, in turn, seeks to establish that this...