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.

Online gambling is a form of gambling. Its direct ban or lack of regulation leads to loss of revenue. These are used to support the social functions of the state. In this research we analyse the estimates about the relevance of online gambling, taking as a reference the European Union where online gambling activity is allowed. These data are compared with estimates for Brazil that does not allow online gambling. Some principles on game regulation are proposed, which can serve the Brazilian case, based on the experience of European and world regulation.

O artigo versa sobre a questão do federalismo fiscal no Brasil e na União Europeia. Apresenta um breve panorama das relações entre os Estados-membros da Federação brasileira e da União Europeia, os conceitos gerais do federalismo fiscal como campo científico voltado ao estudo da divisão das funções do setor público financeiro entre os diferentes níveis de governo e os desafios enfrentados por Brasil e União Europeia na busca de um melhor arranjo institucional e financeiro entre seus componentes.

Territory has been taken as one of the main dimensions of the process of formulation and implementation of public policies. This article is based on the concept of public policy territorialisation as stated by the IFDR (2010) when referring to the place based approach as the new international paradigm of regional policies. This study aims to describe the possible benefits of these policies in the face of previous regional development European policies (OECD, 2009: 50) and assess, based on the Portuguese case, if there is an effective correspondence between the theoretical framework of place based policies, as they are formulated (Barca, 2009), and the actual implementation of territorial instruments, in the case of Portugal 2020, by mobilizing the budgetary dimension.This study is relevant because the place based policies are changing the formulation mode of territorial development policies in many countries and regions, so it is important to understand associated benefits and risks. In this study, we describe these advantages and elaborate an analysis of the effective correspondence between the formulation and its practical implementation in the European Union, by analysing the Portuguese case (Portugal 2020), from the viewpoint of resources allocated. Naturally, at the heart of European concerns, is the fight against regional imbalances without losing sight of the difficult task of maintaining the financial sustainability of the European budget and achieve fiscal consolidation, particularly in a context of global crisis (Catarino & Alcario, 2016 Catarino, 2015 and Catarino & Fonseca, 2013)It was found that the place based instruments identified in the Portugal 2020 represent 11% (EUR 2 billion to EUR 18 billion) of regionalized funds and 7.6% (EUR 2 billion to EUR 26 billion) of the total received by Portugal. It is concluded that there is no correspondence between the place based formulation of the current territorial development policies cycle of the European Union for the period 2014-2020 and its effective implementation of Portugal 2020. This confirms the hypothesis that there is a dysfunction between theory and practice, not validating the advantages referenced in the scientific literature about the place based policies.

Num contexto de crise global, o mercado financeiro internacional deixou de acreditar na capacidade de os países da União Europeia (EU27) fazerem face às dívidas públicas acumuladas e aos encargos financeiros delas resultantes. Como consequência alguns países europeus já solicitaram ajuda financeira às instituições internacionais (Grécia, Irlanda, Portugal e Espanha). Esta investigação visa atestar das obrigações financeiras assumidas pelos Estados-Membros da União Europeia no âmbito do projeto europeu quanto à consolidação das suas finanças públicas. Visa ainda atestar das causas e das debilidades financeiras e orçamentais que, quanto à zona euro, tornaram alguns dos Estados-Membros tão vulneráveis à crise financeira global. Ela visa, finalmente, atestar a trajetória seguida pelos Estados da zona euro e explicar por que falharam os mecanismos de disciplina financeira que deveriam suportar o funcionamento da moeda única.

Sustainable development requires legitimate coordination of cross-sector trade-offs across environmental limits, social needs, and long-term economic viability. Because the implementation of Sustainable Development Goals (SDGs) relies on multi-actor arrangements, collaborative governance (CG) design features may condition whether participation translates into joint decision-making. CG emerges from these dynamic strategies to produce public products and services with multiple stakeholders, aligning and integrating the various parties’ ambitions. Given the ongoing discussion on SDGs, marked by the complexity and interdependence of actors, innovative, collaborative solutions are needed to achieve the desired goals. This necessity is further underscored by introducing a goal related to partnerships and collaboration: “Partnerships for Development” (Goal 17), demonstrating that collaboration is a crucial element for sustainable development and the implementation of the SDGs and the 2030 Agenda. Thus, this study aims to explore how CG supports strategies to implement the SDGs. To this end, through content analysis, we examine four initiatives involving public and private actors related to the implementation of the SDGs in Portugal. We aim to analyze whether these meet the criteria of CG and the various dimensions anticipated for its process. Only one initiative meets the criteria for CG, and Portugal still needs an established collaborative governance arrangement for implementing the SDGs. Therefore, it is necessary to invest in collaborative arrangements initiated by public organizations that allow for participation in decision-making and greater consensus-building, preserving a real contribution to public policy and a better understanding of the impacts and benefits of collaboration. It is also necessary to discuss the need for metagovernance structures for sustainable development.