Government incentives facing COVID-19: A comparative study between Brazil and Chile in light of communication theory

Authors

  • Jamille Carla Oliveira Araújo Universidade Federal de Pernambuco, Brasil https://orcid.org/0000-0002-2273-2347

    Doutorado em andamento em Ciências Contábeis pela Universidade Federal de Pernambuco. Mestre em Administração, Universidade da Amazônia, Brasil. Graduado em Ciências Contábeis, Instituto De Ensino Superior Da Amazônia - IESAM. Professor adjunto da Universidade Federal de Pernambuco e da Universidade Federal Rural da Amazônia.
    jamille.carla@ufpe.br

  • Fernando Gentil de Souza Universidade Federal de Pernambuco – UFPE https://orcid.org/0000-0003-3504-7872

    Doutor em Contabilidade pela Universidade de Zaragoza, Espanha. Mestre em Contabilidade e Finanças, Universidade de Zaragoza, Espanha. Graduado em Ciências Contábeis, Universidade Católica de Pernambuco. Professor adjunto da Universidade Federal de Pernambuco.
    fernando.gentil@ufpe.br

  • Agostinha Patrícia da Silva Gomes Polytechnic Institute of Cávado and Ave – IPCA https://orcid.org/0000-0002-7587-2028

    Doutor em Contabilidade pela Escola de Economia e Gestão da Universidade do Minho, Portugal. Mestre em Contabilidade, Universidade do Minho, Portugal. Graduado em Administração pública, Universidade do Minho, Portugal. Diretor do Centro de Investigação em Contabilidade e Fiscalidade (CICF). Professor adjunto, Polytechnic Institute of Cávado and Ave – IPCA. Membro investigador do Centro de Estudos Contábeis e Fiscais do IPCA. Coordenador da Pós-Graduação sobre o novo sistema de contabilidade do setor público baseado em IPSAS e investigador principal de vários projetos de contabilidade do setor público.
    pgomes@ipca.pt

DOI:

https://doi.org/10.18800/contabilidad.202301.006

Keywords:

Government incentives, COVID-19, Brazil and Chile, State governments, Communication theory

Abstract

The COVID-19 pandemic forced different countries to implement new strategies to reduce its spread and mitigate its economic and social effects. Given this scenario, this study aims to compare government incentives granted by Brazil and Chile, in response to the economic effects of COVID-19. This qualitative and exploratory research uses indirect (bibliographic) and secondary documentation with data collected from the websites of the state governments in each country, between 2020 and 2021. The Iramuteq 2.0 software for data analysis. Based on Factorial Correspondence Analysis using a dendrogram, the study analyzes the incentives launched by: laws, decrees, contingency policies, guidelines in booklets, applications, and combating fake news, classified into 4 (four) categories: (i) tax and labor, (ii) actions on social networks, (iii) benefits programs and (iv) legalization. The results show that Chile offered more incentives than Brazil, highlighting the helping program from large companies to small ones, On the other hand, Brazil conducted more campaigns to combat fake news. In the light of the communication theory (CT), the findings highlighted the advances of governments in the expansion of digital channels (social networks, web pages and applications) to inform citizens and companies. During this period State Governments learned new insights to outline new strategies to stimulate the economy, to promote learning and increase the capacity to lead in contexts of crises and pandemic

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Published

2023-03-10

How to Cite

Oliveira Araújo, J. C., Gentil de Souza, F., & da Silva Gomes, A. P. (2023). Government incentives facing COVID-19: A comparative study between Brazil and Chile in light of communication theory. Contabilidad Y Negocios, 18(35), 223–256. https://doi.org/10.18800/contabilidad.202301.006

Issue

Section

Business Economy