During the last decade, the number of local public utilities has experienced a significant increase in Europe. The provision of public services by means of this type of companies requires municipalities to establish different forms of control and regulation in order to align economic and social interests. This paper analyses the Spanish system of local public utilities from the point of view of the characteristics of the governance style applied by municipalities to steer and monitor the activities. The results evidence that, among other things, the percentage of equity participation influences on the mechanisms adopted by local authorities to apply external control on public utilities. / El fenómeno de las sociedades municipales ha experimentado un notable auge en la mayoría de países europeos y ha llevado a algunos municipios a constituir verdaderos holdings municipales. La provisión de servicios públicos a través de este tipo de sociedades obliga a la administración local a establecer nuevos mecanismos de control para tratar de alinear los intereses económicos y sociales. Este trabajo estudia el caso de las sociedades municipales en España así como las características de los estilos de gobernanza aplicados en el control de dichas entidades. Los resultados ponen de manifiesto, entre otros aspectos, la influencia del porcentaje de participación del municipio en el capital de la sociedad sobre los mecanismos de control adoptados y la intensidad de los mismos.

La presente investigación, se fundamenta en determinar cómo incide la amnistía tributaria en la recaudación de los impuestos predial y alcabala en la MD-JLO-Chiclayo, puesto que se relaciona con los bienes y servicios que la entidad brinda a la población, así como el cumplimiento de metas presupuestales planificadas, se ejecutó con información recopilada de las diferentes fuentes bibliográficas, el enfoque es Mixto, nivel descriptivo, y presenta un diseño no experimental, así mismo se determina que los factores más representativos para otorgar la misma, es los altos índices de morosidad existente, la pandemia covid-2019, puesto que, se realizaron despidos laborales masivos y la reactivación de la economía se dio de manera paulatina, después de 8 meses aproximadamente, de registrarse el primer caso de contagio en nuestro país, es por ello que la municipalidad de José Leonardo Ortiz, utiliza la amnistía tributaria, puesto que de acuerdo al análisis realizado, ésta incide positivamente en el cobro de los impuestos predial y alcabala. / The present investigation is based on determining how the tax amnesty affects the collection of property taxes and alcabala in the MD-JLO-Chiclayo, since it is related to the goods and services that the entity provides to the population, as well as the compliance with planned budget goals, it was executed with information collected from different bibliographic sources, the approach is Mixed, descriptive level, and presents a non-experimental design, likewise it is determined that the most representative factors to grant it, is the high rates of existing delinquency, the covid-2019 pandemic, since massive job layoffs were carried out and the reactivation of the economy occurred gradually, after approximately 8 months, after the first case of contagion was registered in our country, that is why that the municipality of José Leonardo Ortiz, uses the tax amnesty, since according to the analysis carried out, this has a positive impact on the collection of property taxes and alcabala.

Grande parte da arte pública do Estado Novo compreendia monumentos e estátuas destinados a mostrar ao povo determinadas passagens ou personagens representativas da história nacional. A Escultura foi a expressão plástica mais solicitada para materializar o discurso do regime nos espaços públicos das cidades portuguesas. O Estado Novo considerava a estatuária pública como o veículo privilegiado para tornar perene, em largos, praças e edifícios, determinados símbolos da nação, produtos derivados da proposta estética que fôra mediatizada na Exposição do Mundo Português. Em Lisboa, actuaram principalmente o Ministério das Obras Públicas e a Câmara Municipal, que possuíam uma dotação própria para as encomendas dirigidas aos espaços públicos, uma iniciativa, na altura, presente em outros estados autoritários ou democráticos, que promoviam projectos associados às Obras públicas – eram os casos de Itália, Espanha ou EUA, com a iniciativa Public Works Art Project (1933). A encomenda de arte pública estava alicerçada num conjunto de procedimentos, enquadrados pelas Administrações Local e Central, que se designam, nesta investigação, como sistemas de encomenda de arte pública. Estes procedimentos eram assistidos por conselhos consultivos e comissões de estética, destinados a velar pela homogeneidade da encomenda pública. Apoiando-se nestes sistemas de arte pública, as Administrações Central e Local vieram não só promover a encomenda de monumentos, estátuas e motivos decorativos, como também a travar iniciativas em curso e a impedir novas propostas estranhas ao poder vigente. Pairando sobre a rotina que caracterizava os sistemas de encomenda de arte pública estava Oliveira Salazar, capaz de interferir nos sistemas e manobrar, desviar ou cessar o curso das encomendas de monumentos e estátuas. Palavras-chave: sistemas de encomenda de arte pública, Estado Novo, Lisboa / Public Art of Central and Local Administration of the New State in Lisbon: Systems of public art orders of Lisbon City Council and of the Ministry of Public Works (1938-1960) Much of the public art of the New State were mainly statues and monuments which were produced to represent images of the nation historical past. Sculpture was then the suitable artistic expression to portray such nationalist subjects into public spaces all over the country. In Lisbon, the Ministry of the Public Works and the City Council had a specific budget for public art orders, as in many totalitarian or democratic states promoting Public Works of Arts project funding. Public art orders were conducted, within the framework of Local and Central Administration, through sets of procedures meant to control and standardize it accordingly to the political and ideological speech of the New State. These sets of procedures are named in this thesis as systems of public art orders. They were promoted by advisory boards and aesthetical commissions whose role was to ensure homogeneity of public orders. Based on these systems of public art orders, Local and Central Administration not only promoted orders for monuments, statuary and decorative motifs but managed to prevent any kind of state initiatives not aligned with the political regime. Oliveira Salazar effectively overviewed the procedures inherent to the systems of public art. He was able to interfere at every level in the procedures, stir out of course or simply halt the orders of monuments and statues. Key-words: systems of public art orders, New State, Lisbon