Tax operation “Swiss Cheese”
Main Article Content
Abstract
This case addresses the dichotomy between politics and administration in the elaboration of a public policy aimed at the inspection of highways at the borders of the state of Geneva, known as the “Swiss Cheese” tax operation. The program’s primary objectives were to generate revenue to support the government’s existing social programs and fund necessary infrastructure projects for upcoming sporting events, ultimately resulting in increased income. However, it also became a stage for disputes over competence, usurpation of functions, abuse of authority, and breaches of fiscal confidentiality, leading to the arrest of two tax auditors. Faced with the problem, the governor found himself at an impasse regarding the program’s future. On the brink of upcoming elections, the politician had to balance the various interests around the operation and make complex decisions.
Downloads
Metrics
Article Details
Revista de Gestão dos Países de Língua Portuguesa (RGPLP) undertakes to contribute to the protection of authors’ intellectual rights. On this matter:
- It uses the Creative Commons BY (CC-BY) license for all texts it publishes, except when there is indication of specific holders of copyrights and property rights;
- It uses the similarity verification software of content - Plagiarism (Crossref Similarity Check);
- It takes actions to fight against plagiarism and ethical misconduct aligned with the guidelines of the Committee on Publication Ethics (COPE).
Further information on the Code of Ethics adopted by RGPLP can be found in Ethical Standards and Code of Conduct.
References
BIBLIOGRAFIAS
ALAMY. Bandera y territorio del cantón de Berna en el mapa de las divisiones administrativas de Suiza. 2014. Disponível em: <https://www.alamy.es/bandera-y-territorio-del-canton-de-berna-en-el-mapa-de-las-divisiones-administrativas-de-suiza-image333067529.html>. Acesso em: 04 abr. 2023.
BRESSER-PEREIRA, L. C. Da administração pública burocrática à gerencial. Revista do Serviço Público, v. 47, n. 1, p. 7-40, 2015. Disponível em: https://revista.enap.gov.br/index.php/RSP/article/view/702. Acesso em: 03 abr. 2023.
COSTA, F. L. Brasil: 200 anos de Estado, 200 anos anos de administração pública, 200 anos de reformas. Revista de Administração Pública, v. 42, n. 5, p. 829-874, 2008. Disponível em: <https://periodicos.fgv.br/rap/article/view/6656>. Acesso em: 04 abr. 2023.
FARAH, M. F. S. Administração pública e políticas públicas. Revista de Admininstração Pública, v. 45, n. 3, p. 813-836, 2011. Disponível em: <https://periodicos.fgv.br/rap/article/view/7016>. Acesso em: 30 mar. 2023.
MATIAS-PEREIRA, J. Administração pública comparada: uma avaliação das reformas administrativas do Brasil, EUA e União Européia. Revista de Administração Pública, v. 42, n. 1, p. 61-82, 2008. Disponível em: <https://periodicos.fgv.br/rap/article/view/6625>. Acesso em: 05 abr. 2023.
PECI, A.; GODOY, A. L.; RODRIGUES, C.; SETTE, A. Parcerias público-privadas em Minas Gerais: racionalidade técnica versus política. Contabilidade Gestão e Governança, v. 15, n. 1, 80-5, 2012. Disponível em: <https://revistacgg.org/index.php/contabil/article/view/359>. Acesso em: 14 abr. 2023.
SECCHI, L. Modelos organizacionais e reformas da administração pública. Revista de Administração Pública, v. 43, n. 2, p. 347-369, 2009. Disponível em: <https://periodicos.fgv.br/rap/article/view/6691>. Acesso em: 02 abr. 2023.
