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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
231

Performance management in developmental local government: a search for an effective and workable approach.

Moodley, Nishendra January 2003 (has links)
No abstract available.
232

Staatliche Ausgleichsleistungen für gemeinwirtschaftliche Verpflichtungen im Spannungsfeld zwischen Wettbewerb und Daseinsvorsorge /

Rosner, Christian. January 2006 (has links)
Universiẗat, Diss., 2005--Regensburg. / Literaturverz.
233

Decision support systems for the Letsemeng Local Municipality

Mofokeng, Mpuse Frans 03 1900 (has links)
Thesis (MPhil (Information Science))--University of Stellenbosch, 2009. / ENGLISH ABSTRACT: Municipalities in South Africa, especially rural ones, have been struggling to deliver services to communities to the extent that government placed those worse-off under Project Consolidate. The implementation of Project Consolidate indicate that the capability of municipalities to deliver services to their communities faced several challenges. Most challenges are attributed to skills, processes, procedures and resources. During the dawn of democracy municipalities were merged into manageable demarcated areas for efficiency, effectiveness and inclusive governance to improve service delivery. The study primarily looks into whether DSS are implemented in Letsemeng Local Municipality and what the benefits are for service delivery to the community. The study was conducted in Letsemeng Local Municipality because it is representative of rural municipalities facing similar changes. It focuses on the administrative and political capability to transform Letsemeng Local Municipality into an effective service delivery vehicle. Administrative capability primarily concentrates on the ability of procedure, systems and management skills to manage a transformed municipal institution within the new democratic dispensation, while political capability concentrates on the role of politicians (councillors) on support and facilitation to meet the needs of the community. Taking these factors into consideration the role of DSS and IKM in successful service delivery was investigated through interviewing key managers (municipal, financial, technical and corporate managers) and analysing support documentation used by the municipality. It was discovered that the performance of Letsemeng Local Municipality is affected by the lack of DSS to support management and politicians, absence of appropriate IKM application for continuous service improvement, high turnover of staff leaving mostly unskilled and less experienced and to a lesser extent political interference. It was also concluded that the implementation of DSS and IKM cannot on its own improve service delivery, but improvement might be achieved if accompanied by Letsemeng Local Municipality BPR (Business Process Re-engineering). / AFRIKAANSE OPSOMMING: Munisipaliteite in Suid-Afrika, veral dié in landelike gebiede, sukkel dermate om dienste aan gemeenskappe te lewer dat die regering dié wat die slegste gevaar het, moes plaas onder Projek Konsolideer. Die implementering van Projek Konsolideer is ‘n aanduiding dat munisipaliteite se vermoë om dienste te lewer voor verskillende uitdagings te staan kom. Die meeste van die uitdagings word toegeskryf aan vaardighede, prosesse en hulpbronne. Met die aanbreek van demokrasie is munisipaliteite saamgesmelt in beheerbare afgebakende gebiede met die oog op doeltreffendheid, doelmatigheid en inklusiewe bestuur wat gemik is op verbeterde dienslewering. Hierdie studie ondersoek primêr of beslissingsteunstelsels (DSS) geïmplementeer word by die Letsemeng Plaaslike Munisipaliteit en watter voordele dit vir die gemeenskap inhou insoverre dit dienslewering betref. Die studie is in Letsemeng onderneem aangesien hierdie munisipaliteit verteenwoordigend is van munisipaliteite met soortgelyke uitdagings. Dit fokus op die administratiewe en politieke vermoë om die Letsemeng Plaaslike Munisipaliteit te omvorm in ‘n effektiewe instrument vir dienslewering. Administratiewe vermoë konsentreer primêr op die vermoë van prosedures, stelsels en bestuursvaardighede om ‘n getransformeerde munisipale instelling binne die nuwe demokratiese bestel te bestuur, terwyl politieke vermoë gerig is op die rol van politici (raadslede), ondersteuning en fasilitering om in die behoeftes van die gemeenskap te voldoen. Met inagneming van hierdie faktore is die rol van DSS en IKM (Inligting- en Kennisbestuur) in suksesvolle dienslewering ondersoek deur onderhoude te voer met sleutelbestuurders (munisipale-, finansiële-, tegniese- en bedryfsbestuurders) en deur ondersteunende dokumentasie wat deur die munisipaliteit gebruik word, na te gaan. Daar is bevind dat Letsemeng Plaaslike Munisipaliteit se werksverrigting geraak word deur ‘n gebrek aan DSS ter ondersteuning van bestuurslui en politici, die afwesigheid van toepaslike IKMaanwending vir voortgesette verbetering in dienslewering, hoë personeelomset as gevolg van werknemers wat bedank en minder geskoolde en minder ervare werknemers agterlaat en, in ‘n mindere mate, inmenging deur politici. Daar is ook vasgestel dat die implementering van DSS en IKM nie op sigself dienslewering sal verbeter nie, maar dit kan verbetering meebring indien dit saamval met die Letsemeng Plaaslike Munisipaliteit se BPR (Herbouing van die Bedryfsproses).
234

Stakeholder involvement in strategic planning and management at the Ekurhuleni Metropolitan Council

Mannya, Clement 12 1900 (has links)
Thesis (MPhil)--Stellenbosch University, 2012. / ENGLISH ABSTRACT: Local government in South Africa has gone through the transitional phase to become developmental with a number of challenges, one of the most prominent of which has been the lack of adequate financial resources to carry out various service delivery obligations. The lack of financial resources was one of the important reasons that led to local authorities being reduced from 843 to 284 municipalities through the process of re-demarcation that resulted in the consolidation of most of the local authorities. Because of these long standing challenges of financial viability, the objective of the study was to investigate stakeholder involvement in strategic planning and management within the Ekurhuleni Metropolitan Council. It had become evident that existing financial constraints in municipalities in general and at Ekurhuleni in particular would remain for the foreseeable future, unless ways and means are found to improve the management of existing resources. The contention in this study is that the inclusion of stakeholders in strategic planning and management should be viewed as important to the Metro as it significantly lessens the doubt as to whether there is a common understanding of what is possible given the limited resource capacity to address many competing service delivery needs. The literature study undertaken showed that local government has learnt lessons from the private sector, and has adopted some of its strategic planning and management practices and adapted them to suit public service delivery needs. In South Africa the local government planning framework is called integrated development planning (IDP). The IDP approach entails the formulation of focused plans, based on developmental priorities. This approach assists in avoiding wasteful expenditure and perpetuating past spending patterns. Furthermore, the idea of adopting a more business-based approach does therefore not mean that the council is run like a company but rather that scarce resources are spent effectively and that all citizens have access to at least a minimum level of basic services. The IDP should be undertaken through participatory processes for effective urban management given the fact that private and public investments and municipal services delivery affect the well-being of all urban residents. Observation at the Ekurhuleni Metro revealed that while strategic planning and management does take place, it does not involve various stakeholders in the processes in a manner that is contemplated by the integrated development planning framework. The absence of a public participation strategy at the Metro meant that methods of engagement, consultation and communication with stakeholders are not clearly spelled out. So is the identification of various stakeholders in terms of the needs, the roles that they can play in the planning processes, allocation of resources to facilitate their participation and empowerment in various planning processes. It was the conclusion of the study that there is limited stakeholder involvement in strategic planning and management at the Ekurhuleni Metro. / AFRIKAANSE OPSOMMING: Plaaslike regering in Suid-Afrika het deur ‘n oorgangsfase na ‘n ontwikkelings orientasie gevorder maar het ook ‘n aantal uitdagings bygekry. Die prominentste een hiervan is die gebrek aan fondse om die verskillende dienslewering verpligtinge na te kom. Die gebrek aan finansiële bronne was een van die belangrike redes vir die reduksie van plaaslike owerhede van 843 na 284 munisipaliteit deur die proses van her-afbakening wat gelei het tot die konsolidasie van die meeste plaaslike owerhede. In die lig van die lang-durige aard van die uitdagings van finansiële lewensvatbaarheid, ondersoek hierdie studie belanghebber betrokkenheid in strategiese beplanning en bestuur binne die Ekurhuleni Metropolitaanse Raad. Dit het duidelik geword dat die bestaande finansiële beperkings in munisipaliteite in die algemeen, en in Ekurhuleni in die besonder, so sal bly in die voorsienbare toekoms, tensy meganismes gevind kan word waarmee die bestuur van die bestaande bronne verbeter kan word. Die studie voer aan dat die betrokkenheid van belanghebbers in strategiese beplanning en bestuur as belangrik geag behoort te word in die Metro aangesien dit die onsekerheid oor ‘n gedeelde verstaan van wat moontlik is met die beperkte bronne kapasiteit in die hantering van die baie kompeterende diens behoeftes, verminder. Die literatuurstudie poog om aan te toon dat plaaslike regerings lesse geleer het by die privaatsektor en sommige van die stategiese beplanning en bestuurspraktyke opgeneem en aangepas het by die publieke diensleweringsbehoeftes. In Suid-Afrika word die plaaslike regering beplanningsraamwerke, geïntegreerde ontwikkelingsplanne genoem (IDP). Die IDP benadering vereis die formulering van gefokusde planne, gebaseer op ontwikkelingsprioriteite. Hierdie benadering vermy verkwistende uitgawes en die voortsetting van uitgawepatrone van die verlede. Verder beteken die aanvaarding van ‘n besigheidsgeoriënteerde benadering nie dat die raad soos ‘n besigheid bestuur word nie maar eerder dat skaars bronne effektief bestuur word en dat alle burgers ten minste toegang tot minimum dienste het. Die IDP behoort deur deelnemende prosesse uitgevoer te word ten einde effektiewe stedelike bestuur te verseker, gegee die feit dat private en publieke beleggings en minisipale dienste die welsyn van alle stedelike inwoners affekteer. Waarnemings by die Ekurhuleni Metro bring aan die lig dat, terwyl strategiese beplanning en bestuur wel plaasvind, dit nie verskillende belanghebbers op die wyse betrek wat in die geïntegreede beplanningsraamwerk voorsien word nie. Die afwesigheid van publieke deelname in die Metro het beteken dat meganismes van deelname, konsultasie en kommunikasie met belanghebbers nie duidelik gemaak word nie. Dieselfde geld vir die identifikasie van verskillende belanghebbers in terme van belanghebberbehoeftes, die rol wat hulle kan speel in die beplanningsprosesse, die toewysing van bronne en die bemagtiging van belanghebbers om hul deelname te verseker. Dit is die slotsom van die studie dat daar beperkte belanghebber betrokkenheid in strategiese beplanning en bestuur in die Ekurhuleni Metro is.
235

The determinants of service delivery success in local government: the case of Nelson Mandela Bay Municipality

Terblanche, Venessa Hayley January 2017 (has links)
Section 153 of the Constitution of South Africa (RSA, 1996) states that “a municipality must structure and manage its administration, budgeting and planning process to give priority to the needs of the community and to promote the social and economic development of the community”. Despite this mandate placed on local government, De Wet and Moseki (2015, p. 61) write that insurgent South Africans engage in violent protests against continued “municipal ineffectiveness in service delivery, poor responsiveness to citizens’ grievances, and a conspicuous consumption entailed by a culture of self-enrichment on the part of councillors and staff”. The Department of Corporate Governance and Traditional Affairs (COGTA ) (2014) identify huge service delivery backlogs, poor communication and accountability relationships with communities, corruption and fraud, poor financial management and insufficient municipal capacity as a result of lack of scarce skills as some of the priority areas impacting hardest on the municipality’s ability to function as a well-performing municipality. Mpofu and Hlatywayo (2015) report that poor performance by workers in local government has been established as one of the major issues affecting the efficient provision of municipal services by municipalities. It thus follows that the performance and conduct of municipal employees need to be improved in order to improve the delivery of basic services to the communities they are to serve. Hanyane and Naidoo (2015) hold the view that without proper service delivery, the achievement of good governance and the effective use of public resources will remain elusive. The primary objective of this study was to contribute to improving the levels of service delivery at a selected municipality by identifying which factors the employees of the municipality consider most effective in improving their levels of service delivery within the organisation. A questionnaire was structured and used to conduct a survey with 65 middle-level managers, senior-level supervisors, middle-level supervisors and operational staff.The study concluded that talent management and retention strategies were the only independent variable that proved to have a significant positive relationship with service delivery within the selected municipality.
236

The reconstruction and development programme: housing delivery in Disteneng Township, Limpopo Province

Modiba, Makgodu Dinah January 2017 (has links)
This research dissertation investigates the level of Reconstruction and Development Programme (RDP) housing delivery in Disteneng (Polokwane Extension 44) Township, Capricorn District: Limpopo Province. The post-apartheid South African Constitution indicates that the provision of basic services like formal housing is a basic right for all South Africans. In Limpopo Province and in particular, Disteneng (Polokwane Extension 44) Township, Capricorn District, there is still massive shortage of Reconstruction and Development Programme (RDP) housing for the poor, despite funding being made to address this need. Millions of poor families are suffering and are still living in shacks in informal settlements. There is a backlog in the provisioning of RDP housing delivery. Low cost housing projects have been identified in Limpopo Province to address the RDP housing delivery backlog. It takes time to complete RDP houses and the communities become impatient and frustrated. The quality of completed houses is often perceived to be of unacceptable standards. This study investigates the level of RDP housing delivery in Disteneng (Polokwane Extension 44) Township, Capricorn District: Limpopo Province. This study also identifies the challenges of RDP housing delivery experienced by Disteneng (Polokwane Extension 44) Township, Capricorn District: Limpopo Province. Recommendations with the view of resolving problems pertaining to Disteneng (Polokwane Extension 44) Township, Capricorn District: Limpopo Province are made. The findings from this research work identified significant challenges of RDP housing delivery experienced by Disteneng (Polokwane Extension 44) Township, Capricorn District: Limpopo Province which needs to be addressed. In its contribution, this study made recommendations with the view of resolving problems pertaining to Disteneng (Polokwane Extension 44) Township, Capricorn District: Limpopo Province. This study in conclusion, emphasizes the need to address RDP housing backlogs and ensure that RDP houses are of good quality and that the government and all South Africans have to join hands and collectively address the problems of RDP housing delivery in South Africa.
237

An investigation into the impact of performance management and development system on service delivery in the Eastern Cape: a case of the three Buffalo City hospitals

Davashe, Cikizwa January 2008 (has links)
In the Eastern Cape Department of Health the performance management and development system progress reviews are performed in a summative manner. This happens when a supervisor leaves out all the other progress reviews and conducts a final progress assessment and monitoring at the end of the year. It is worse when the performance agreements are not even signed during the start of a financial year, neither does a newly qualified employee sign. As a result employees are not appraised because there are no progress reviews that are entered on the Persal system. Employees miss an opportunity to be sent for training at the same time they are rewarded late or not at all. It is obvious that the managers do not understand the aims and objectives of the PMDS policy. The research was an assessment of the effectiveness of the performance management and development system in inculcating professional behaviour in the nursing staff in the three Buffalo City hospitals, namely, East London Hospital Complex, Grey and Bisho hospital. The aspects of the policy investigated were the performance reviews, the competency framework and the performance incentive scheme. This research is qualitative in nature. Data was collected using unstructured interviews and open ended questions. The population of this study involved selected Performance Management Managers, Quality Assurance Manager, Area Managers, junior nurses and clerks working in the Buffalo City Hospitals. The respondents of the study were selected using the stratified random sampling technique. Descriptive methods were used to analyse data. Confidentiality was highly maintained and consent form even distributed from the start of the research. The three Buffalo City hospitals are practising a balanced scorecard as a performance measurement tool. It is in the form of workplans that are different for different levels of employees such as the performance workplans, standard framework workplan and individual workplans. ix The study discovered that there is poor compliance in performing the performance reviews. The attention is on the appraisal aspect more than the development aspect. Also, there is a delay in taking the employees for training as a result they end up not being trained. The employees are not rewarded according to their performance. The PMDS policy states that employees that get a score of three are entitled to get a one percent and those that are rated a four or a five qualify for a performance bonus. The study found that the PMDS policy is not implemented well. It is recommended that the performance management manager and the quality assurance manager need to apply a radical strategic transformation and change management to address the challenges.
238

A visão dos atores no sistema de drenagem urbana : uma análise crítica na gestão dos recursos humanos / The sight of actors on the urban drainage system: a review analysis about riches being management

Noccetti, Talita Fávaro 29 August 2008 (has links)
Made available in DSpace on 2016-06-02T20:00:28Z (GMT). No. of bitstreams: 1 2354.pdf: 4640640 bytes, checksum: 76d4dc4bd98bf1246cb1809fb62cf636 (MD5) Previous issue date: 2008-08-29 / Financiadora de Estudos e Projetos / This research treats about the insights for: preparation of actors who are answerable for urban drainage systems in their performance on the public services. At first the work made a bibliography study about urban drainage system, riches being, formation and capacitance to act as an agent on the drainage system. To evaluate the High Education Engineering Institutions and Municipal Services were developed and applied questionnaires with specific approaches about the urban drainage system. After developed methodology to apply the questions for Municipal Services, were estimated the answers and it was insufficient. Then another search was made in official agencies, to obtain a detailed statistics report, and finally, with the data basis constructed, explain some conclusions and insights. The questionnaires were quite clear that Municipal Service is indifferent when the abstract is urban drainage, principally concerning the absence of answers. With the evaluate about the detailed report of the available municipal information, and the approach about future tendencies, the conclusion is have a hidden preoccupation in some towns with environment and is possible that this preoccupations can extend for drainage system. However some factors show negligence principally on direction of: better practices, regulation, inspection and paradigm changes, resulting in the same confront problems exiting on big cities, which have chronic environment and drainage problems. When the center of interest is the professional actors on drainage system and their education, considering the low improvement showed on questionnaires for the searched on High Education Institutions, was possible observed there are low tendencies about include, on engineering courses, the subjects embodying urban drainage system and another environment themes related. Notwithstanding, nowadays its possible may further mention this is insufficient. / Esta pesquisa trata da percepção sobre a preparação dos atores do sistema de drenagem urbana e sua atuação nos serviços públicos municipais. O estudo bibliográfico específico abordou a questão da drenagem urbana, dos recursos humanos e da formação e capacitação para atuação em sistemas públicos de drenagem urbana. O trabalho avaliou as Instituições de Ensino Superior em Engenharia e as Prefeituras Municipais sob a ótica da drenagem urbana, onde foram aplicados questionários com abordagem específica na drenagem urbana. Após metodologia de aplicação para os questionários nas Prefeituras Municipais, foram avaliadas as respostas, quando obtidas e uma nova pesquisa foi feita no âmbito de órgãos oficiais, para obtenção de dados estatísticos e construção de argumentos que possibilitaram muitas conclusões para construção da percepção proposta. A aplicação dos questionários deixou clara a posição indiferente dos municípios em relação ao sistema de drenagem urbana, principalmente devido à ausência de respostas. Após a análise do histórico de dados municipais, disponíveis em bancos de dados oficiais, e a abordagem das tendências futuras, a conclusão é que há uma latente preocupação dos gestores municipais, principalmente nos municípios de pequeno porte, com a questão do meio ambiente e possivelmente com inclusão do sistema de drenagem urbana. No entanto alguns fatores levam por vezes ao entendimento de que, a falta de ações no sentido de melhorias técnicas, regulamentação, fiscalização e mudanças de paradigma, podem resultar na mesma problemática enfrentada atualmente por municípios de maior porte, que possuem complexidade e problemas mais crônicos. Quanto à preparação dos profissionais atuantes, e considerando a pequena anuência das Instituições de Ensino Superior ao questionário, foi possível notar que há pequenas tendências de inclusão da temática da drenagem urbana nas estruturas curriculares, porém esta é insuficientemente explorada.
239

The role of councillors in service delivery: the case of the Intsika Yethu Local Municipality

Hlalukana, Simthembile Divillius January 2017 (has links)
This study was conducted at Intsika Yethu Local Municipality of Chris Hani District Municipality in the Eastern Cape Province, in the Republic of South Africa. The study has as its main thrust: The role of councillors in service delivery: The case of the Intsika Yethu Local Municipality of Chris Hani District Municipality. This municipality consists of 21 wards and 21 ward councillors. The Preamble to the Constitution of the Republic of South Africa, 1996, states that the injustices of the past have to be addressed and those who suffered for justice and freedom in the country should be honoured. The results of the 1994 national and 1995 local government elections marked a political breakthrough in South African politics. The new democratic and social reconstruction agenda necessitated the transformation of the legislative framework in various areas. The legislative prescriptions that underpin the operations and activities of municipal councillors in delivering public services to citizens and in ensuring the effective and efficient implementation of government policies are therefore crucial. In this study, the role of ward councillors in service delivery was interrogated and investigated to establish whether the Intsika Yethu Local Municipality community in Tsomo and Cofimvaba has benefited in accessing basic services. Furthermore, the study seeks to find ways through which the relationship between community and ward councillors could be managed to harmonise the relationship between them in order to improve service delivery in Intsika Yethu Local Municipality. In this regard, a legislative framework regulates and guides municipal councillors in performing their developmental duties to achieve local government developmental outcomes.
240

A tributação do ISS na sociedade da informação / The taxation of Brazilian Municipal Services Taz (ISS) in the information society.

Regina Vitoria Soares Garcia 27 May 2013 (has links)
O presente trabalho tem por finalidade estudar e identificar as perturbações sobrevindas nos critérios material e espacial da regra-matriz de incidência do Imposto sobre Serviços, decorrentes da alteração estrutural resultante da incorporação das novas tecnologias da informação e da comunicação (TICs) nas transações do comércio eletrônico. Os recursos telemáticos não apenas despojaram as transações comerciais do contato físico entre os sujeitos envolvidos, mas relativizaram as condições de tempo e espaço, inerentes a todos os fatos jurídicos. Assim, buscamos examinar simultaneamente, de maneira análoga, a problemática da tributação do comércio eletrônico nos Estados, por meio do Direito Internacional Tributário, e a realidade vivida pelos Municípios no direito interno relativamente à tributação dos serviços afetados pelas mesmas inovações tecnológicas. Para tanto, o estudo foi pautado na definição de elementos de conexão, revelados em conceitos como estabelecimento permanente e estabelecimento prestador, para a delimitação da competência impositiva relativa aos fatos jurídicos inerentes às transações eletrônicas. O estudo se inicia na definição dos problemas jurídico-tributários inerentes ao comércio eletrônico, fixando seu conceito e analisando suas espécies e características específicas, adentrando no estudo do regime jurídico dos bens digitais, objeto das transações do comércio eletrônico direto. Ainda em estudo preliminar, abordamos aspectos relativos à Federação brasileira, definindo a realidade dos Municípios e analisando seu papel na Federação brasileira, divisando a composição de suas rendas próprias e a participação efetiva e potencial da receita tributária. Esta análise será concomitante àquela da outorga de competência impositiva no Brasil, e no direito comparado, finalizando por revisitar os temas da partição da competência dos tributos incidentes sobre o consumo e da dicotomia tipo-conceito. Por fim, após a análise destas questões preliminares, e munidos de um adequado suporte teórico, adentramos no estudo específico do Imposto sobre Serviços e da nova realidade na prestação de serviço advinda da reestruturação das empresas, da redistribuição das etapas de trabalho e da relativização da presença física nas relações comerciais, analisando as alterações nos conceitos de serviço e estabelecimento prestador na definição das competências impositivas dos Municípios. Ao final, será verificada a possibilidade da aplicação das soluções utilizadas no direito internacional e propostas pela doutrina para a concreção do conceito de estabelecimento permanente, aplicadas àquele de estabelecimento prestador no direito interno, em especial à configuração de servidores de dados e sites web como estabelecimento. Em conclusão, após a proposição de definição para os critérios material e espacial das transações no comércio eletrônico, dedicamos um breve estudo da aplicação prática dos mecanismos propostos a alguns serviços que sofreram alterações pela incorporação dos meios virtuais. / This study aims to analyze and identify disturbances that appear on the material and spatial criteria of incidence matrix-rule model of the Service Tax, arising from structural change resulting from the incorporation of new information and communication technologies (ICTs) in electronic trade transactions. The telematic resources not only deprived the business transactions of physical contact between the individuals involved, but relativized conditions of time and space inherent in all legal facts. Therefore, we sought to examine simultaneously, in a similar way, the issue of taxation of electronic commerce in the Brazilian States, through the International Tax Law, and the reality experienced by Municipalities in the law regarding the taxation of services affected by the same technological innovations. Thus, the study was guided by the definition of connecting factors, revealed in concepts such as permanent establishment and establishment rendering to delimit the jurisdiction imposing on legal facts inherent to electronic transactions. The study begins with the definition of legal and tax issues relating to electronic commerce, establishing its concept and analyzing its specific types and characteristics, studying the legal regime of digital assets, object of direct e-commerce transactions. Still in the preliminary study, we address aspects of the Brazilian Federation, defining the reality of Municipalities and analyzing their role in the Brazilian Federation, devising the composition of their own incomes and effective participation and potential tax revenue. This analysis is concomitant to that of grant of jurisdiction imposing in Brazil, and in comparative law, ending by revisiting the themes of partition within the competence of taxes on consumption and the dichotomy type-concept. Finally, after a preliminary analysis of these issues and based on an adequate theoretical support, we studied the specific Services Tax and the new reality in the provision of services arising from the restructuring of the companies, the redistribution of work steps, and the relativization of physical presence in trade relations, analyzing the changes in the concepts of service and establishment rendering in the definition of the powers of Municipalities. At the end, we will be investigating the possibility of applying the solutions used in the international law and doctrine proposals for the concretion of the concept of permanent establishmet, applied to that of establishment rendering under domestic law, in particular the configuration of data servers and websites like setting. In conclusion, after the proposal of setting criteria for material and spatial transactions in e-commerce, we dedicate a brief study of the practical application of the proposed mechanisms to some services that were modified by the incorporation of virtual media.

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