The Impact of the COVID-19 Pandemic on the Use of the Menor Preço Brasil Application

Tonetto, Jorge Luis; Fochezatto, Adelar; Pique, Josep Miquel

doi:10.3390/admsci13110229

Cited by 4 publications

(2 citation statements)

References 36 publications

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“…This tool proved invaluable during the COVID-19 pandemic in enabling citizens to find products at lower prices close to hand, often avoiding the need for going in person and consequently mitigating the risk of contagion (Tonetto, Fochezatto, & Pique, 2023). Another notable programme was Devolve-ICMS, implemented at the end of 2021, which had a significant impact on the behaviour of its beneficiaries.…”

Section: Introductionmentioning

confidence: 99%

Monetary incentives to improve tax compliance: A Brazilian case study

Tonetto,

Fochezatto,

Pique

2024

Development Policy Review

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MotivationTo enhance tax education and increase citizen participation in combatting tax evasion, monetary incentives may be used. In December (2021), the state government of Rio Grande do Sul in Brazil launched the Receita Certa project. It aims to encourage new taxpayer habits, by refunding part of the tax collected by retailers on consumption back to citizens, contingent on its performance exceeding inflation rates. Taxpayers add their tax identification to receipts and request redemption every three months.PurposeWe analyse the impact of the Receita Certa project on the behaviour of consumers as taxpayers.MethodsWe evaluate the impacts of Receita Certa using difference‐in‐differences. The response variables are the monthly number and value of electronic receipts issued to beneficiaries. The treatment group consists of citizens eligible for the refund in its introduction month, while the remainder constitute the control group. The database includes receipts issued to 3.4 million taxpayers who added their tax identification to the receipt — spanning 11 months before and 18 months after the initiative, began resulting in 46.7 million records.FindingsThe Receita Certa proved ineffective, as it led to fewer tax documents issued. Distributing resources widely to many users does not seem the best solution, both in cost and results. Distribution goes first and foremost to people on higher incomes since they got larger prizes: the smaller prizes of people on lower incomes were often not claimed. The programme made tax more regressive. The programme was also costly.Policy implicationsStates that have a large tax gap need to improve their control systems. Initiatives like the Receita Certa that return resources widely to taxpayers to reduce tax evasion are widespread. Given the results shown, Receita Certa needs rethinking.

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Section: Introductionmentioning

confidence: 99%

Monetary incentives to improve tax compliance: A Brazilian case study

Tonetto,

Fochezatto,

Pique

2024

Development Policy Review

Self Cite

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“…(Muñoz et al 2018). Therefore, scholars and practitioners concur that the vigorous promotion of E-government can enhance the government's functionality and efficiency, leading to considerable interest in this field (Hung et al 2006;Tonetto et al 2023).…”

Section: Introductionmentioning

confidence: 99%

Tracing the Evolution of E-Government: A Visual Bibliometric Analysis from 2000 to 2023

Song,

Natori,

2024

Administrative Sciences

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In the continuously evolving field of E-government, understanding the breadth and depth of academic research is crucial for advancing governmental digital transformation and policy development. This study employs visual bibliometric analysis, using the Web of Science database to map the evolution trajectory of E-government research from 2000 to 2023. By utilizing CiteSpace for a comprehensive examination of 4536 academic articles, this paper outlines the growth patterns and thematic evolution within the field. The development of the E-government field is delineated into four distinct phases: the budding period (2000–2003), the bottleneck period (2004–2014), the development period (2015–2018), and the growth period (2019–2023), which are each marked by unique thematic shifts and technological advancements. The research results reveal the transformation of research focus in different periods, from the initial focus on the technological means and the electronic transformation of government services, moving on to more complex issues such as E-government acceptance and government transparency and corruption, and ultimately to the current focus on innovation and smart cities. In addition, the paper also clarifies that the research boom that began in 2019 is driven by technological innovation opportunities, the improvement in infrastructure, and multidisciplinary research. By depicting these developmental stages and emerging trends, this study not only unveils past academic efforts but also forecasts future research directions, thereby providing valuable insights for researchers and policymakers aiming to understand and implement effective E-government strategies.

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Survival Analysis of Small Business during COVID-19 Pandemic, a Brazilian Case Study

Tonetto,

Pique,

Fochezatto

et al. 2024

Economies

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The impact of COVID-19 on the economy was devastating. Small businesses typically have few resources to fight against such adversity. Many businesses remained closed for some time during the pandemic period, resulting in significant consequences for people in terms of jobs, income and life. The objective of this research is to identify the factors that contributed to increasing company failures during the pandemic. Furthermore, this study aims to verify whether the size of the companies, the sectors of economic activity in which they operate and their geographic location influence enterprise failure. This article analyzes the survival of 8931 small businesses from 2017 to 2023, in Rio Grande do Sul, Brazil. The study applied a survival analysis using the Kaplan–Meier procedure, complemented with the Cox procedure, to determine the effects of the size of companies, sector activity and location on the survival time. The results indicate that survival is much higher in small companies with large revenues that are located in the Campaign and West Frontier regions, as well as in the Northeast, North, Production, South, Taquari, and Rio Pardo Valleys regions, whereas the survival rates were extremely lower in the commercial sector and in financial intermediation activities. In the second analysis restricted to the commerce sector, the data highlighted the retail activities, accommodation and food activities sectors as the most affected in terms of overall survival. The results indicated that the survival of small business remained relatively strong during the COVID-19 pandemic, signaling the pertinent support from the government. The smallest business with revenues under USD 15,576 (BRL 81,000) per year were the most affected, with only 39% survival after 7 years. Some activities and some regions suffered more than others, emphasizing the need for special attention from authorities in future catastrophes.

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The Impact of the COVID-19 Pandemic on the Use of the Menor Preço Brasil Application

Cited by 4 publications

References 36 publications

Monetary incentives to improve tax compliance: A Brazilian case study

Monetary incentives to improve tax compliance: A Brazilian case study

Tracing the Evolution of E-Government: A Visual Bibliometric Analysis from 2000 to 2023

Survival Analysis of Small Business during COVID-19 Pandemic, a Brazilian Case Study

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