Main problems with the taxation of civil society organizations in Brazil: certifications and impact on payroll

The objective of this paper is to identify and analyze the main problems in the taxation—regarding both taxes themselves and compliance costs of taxation—of civil society organizations in Brazil. This study is qualitative descriptive research. A multiple case study with 26 organizations was performed. The results show that the problems mainly affect organizations with lower revenue and that do not work in the areas of education, health or social care. The main problems involve the taxation of the payroll and the difficulties related to obtaining and maintaining certifications. The study concludes with suggestions for the improvement of the regulatory framework.

Report of civil society organizations and final panel with participation of guest speakers from civil society organizations

Includes bibliography

Sandcastles of hope? Civil society organizations and the working conditions of migrant farmworkers in North America

This research explores whether civil society organizations (CSOs) can contribute to more effectively regulating the working conditions of temporary migrant farmworkers in North America. This dissertation unfolds in five parts. The first part of the dissertation sets out the background context. The context includes the political economy of agriculture and temporary migrant labour more broadly. It also includes the political economy of the legal regulations that govern immigration and work relations. The second part of the research builds an analytical model for studying the operation of CSOs active in working with the migrant farmworker population. The purpose of the analytical framework is to make sense of real-world examples by providing categories for analysis and a means to get at the channels of influence that CSOs utilize to achieve their aims. To this end, the model incorporates the insights from three significant bodies of literature—regulatory studies, labour studies, and economic sociology. The third part of the dissertation suggests some key strategic issues that CSOs should consider when intervening to assist migrant farmworkers, and also proposes a series of hypotheses about how CSOs can participate in the regulatory process. The fourth part probes and extends these hypotheses by empirically investigating the operation of three CSOs that are currently active in assisting migrant farm workers in North America: the Agricultural Workers Alliance (Canada), Global Workers’ Justice Alliance (USA), and the Coalition of Immokalee Workers (USA). The fifth and final part draws together lessons from the empirical work and concluded that CSOs can fill gaps left by the waning power of actors, such as trade unions and labour inspectorates, as well as act in ways that these traditional actors can not.

Sandcastles of hope? Civil society organizations and the working conditions of migrant farmworkers in North America

This research explores whether civil society organizations (CSOs) can contribute to more effectively regulating the working conditions of temporary migrant farmworkers in North America. This dissertation unfolds in five parts. The first part of the dissertation sets out the background context. The context includes the political economy of agriculture and temporary migrant labour more broadly. It also includes the political economy of the legal regulations that govern immigration and work relations. The second part of the research builds an analytical model for studying the operation of CSOs active in working with the migrant farmworker population. The purpose of the analytical framework is to make sense of real-world examples by providing categories for analysis and a means to get at the channels of influence that CSOs utilize to achieve their aims. To this end, the model incorporates the insights from three significant bodies of literature—regulatory studies, labour studies, and economic sociology. The third part of the dissertation suggests some key strategic issues that CSOs should consider when intervening to assist migrant farmworkers, and also proposes a series of hypotheses about how CSOs can participate in the regulatory process. The fourth part probes and extends these hypotheses by empirically investigating the operation of three CSOs that are currently active in assisting migrant farm workers in North America: the Agricultural Workers Alliance (Canada), Global Workers’ Justice Alliance (USA), and the Coalition of Immokalee Workers (USA). The fifth and final part draws together lessons from the empirical work and concluded that CSOs can fill gaps left by the waning power of actors, such as trade unions and labour inspectorates, as well as act in ways that these traditional actors can not.

The international standardisation arena and the civil society participation stakes : results of the INTERTERM project

International standards are playing an increasingly important role in market governance while frequently exerting direct effects on health, safety and the environment. Yet civil society, more often than not, is absent from the standardisation procedures. The recommendation made here is to foster the participation of civil society actors in standardisation by framing standardisation topics in a way that will encourage the mobilisation of these actors in accordance with their repertoire of actions and interests and by organising the plural expertise required for the effective participation that is necessary if they are to exert an influence.

Food and Nutrition Security - meanings and appropriations from the civil society segment of the National Council for Food and Nutrition Security

The huge transformations that occurred in the last two decades had impacts on the standards of food production and consumption, and determined a wider discussion in Brazil about the theme of food and nutrition security. It has also expanded the scope of it, which now considers nourishing aspects regarding the entire population and not only its most vulnerable segments. This research identified different meanings present in the speech about food and nutrition security, terms incorporated by movements and civil society organizations that were represented at the National Council for Food and Nutrition Security (administration 2004-2007). Thematic appropriation could be observed in the following directions: a) privileging the interaction between thematic fields from both production and consumption spheres; b) strengthening the idea of nutrition as a human right; c) including an ethical goal to the country's development; d) development of an intra and intersectorial perspective; e) identifying the need of dialogic and freeing educational processes.

Patterns of civil society after authoritarianism: a comparison of Portugal and Spain, 1970s-2000s. CES Papers - Open Forum #17, 2013-2014

In this paper we argue that patterns of civil society in post-authoritarian democracies are the result of divergent pathways to democracy. Through a comparison of contemporary Portugal (social revolution) and Spain (reform), we show that revolutionary pathways to democracy have a positive impact on the self-organizing abilities of popular groups, thus also contributing to a higher quality of democracy. There are three mechanisms in social revolutionary processes that contribute to this. The first stems from the fact that the masses are the key actor in the revolutionary transformation process, with the power to shape (at least partially) the new rules and institutions of the emerging democratic regime. This results in greater legal recognition and institutional embeddedness between civil society organizations and the state, making it easier, in turn, for resources to be transferred to those organizations. Secondly, as a result of changes to the social and economic structure, revolutions engender more egalitarian societies. Likewise, citizens are given more resources and capacities for collective action. Finally, revolutions tend to crystalize a political culture between elites and the masses in which the principles of egalitarian participation and social change through the action of the people are accepted. This all leads to greater opportunities, resources and legitimacy for the civic action of the common people during the subsequent democratic regime.

The Weakness of Post-Communist Civil Society Reassessed. CES Papers - Open Forum #11, 2012

During the last two decades, scholars from a variety of disciplines have argued that civil society is structurally deficient in post-communist countries. Yet why have the seemingly strong, active and mobilized civic movements of the transition period become so weak after democracy was established? And why have there been diverging political trajectories across the post-communist space if civil society structures were universally weak? This paper uses a wide range of data from various available sources to show that civil societies in Central and Eastern European countries are not as feeble as is commonly assumed. Some post-communist countries possess vigorous public spheres, and active civil society organizations strongly connected to transnational civic networks able to shape domestic policies. Following the calls by Anheier (2004) and Bernhard and Karakoç (2007) we adopt a multidimensional approach to the measurement of civil society. In a series of cross-section timeseries models, we show that our broader measures of civic and social institutions are able to predict the diverging transition paths among post-communist regimes, and in particular the growing gap between democratic East Central Europe and the increasingly authoritarian post-Soviet space.

Determinants of civil society influence:the case of international development and humanitarian NGOs in the Czech Republic and Hungary

Accession to the EU has had ambiguous effects on civil society organizations (CSOs) in the East Central European countries. A general observation is that accession has not led to the systematic empowerment of CSOs in terms of growing influence on national policy making. This article investigates the determinants of successful CSO advocacy by looking at international development and humanitarian NGOs (NGDOs) in the Czech Republic and Hungary. Reforms in the past decade in the Czech Republic have created an international development policy largely in line with NGDO interests, while Hungary’s ministry of foreign affairs seems to have been unresponsive to reform demands from civil society. The article argues that there is clear evidence of NGDO influence in the Czech Republic on international development policy, which is because of the fact that Czech NGDOs have been able solve problems of collective actions, while the Hungarian NGDO sector remains fragmented. They also have relatively stronger capacities, can rely on greater public support and can thus present more legitimate demands towards their government.

Animal Lovers, Bridge-Builders, and Supervising Watchdogs: Framing and Civil Society Construction by Japanese Pro-Animal Organizations in the Kansai and Tokyo Areas

Unlike their counterparts in Europe and America, the citizen organizations acting for the well-being of animals in Japan have not received scholarly attention. In this research, I explore the activities of twelve Japanese pro-animal organizations in Tokyo and Kansai area from the perspective of social movement and civil society studies. The concept of a ‘pro-animal organization’ is used to refer generally to the collectives promoting animal well-being. By using the collective action frame analysis and the three core framing tasks – diagnostic, prognostic, and motivational – as the primarily analytical tools, I explore the grievances, tactics, motivational means, constructions of agency and identity as well as framing of civil society articulated in the newsletters and the interviews of the twelve organizations I interviewed in Japan in 2010. As the frame construction is always done in relation to the social and political context, I study how the organizations construct their roles as civil society actors in relation to other actors, such as the state, and the idea of citizen activism. The deficiencies in the animal welfare law and lack of knowledge among the public are identified as the main grievances. The primary tactic to overcome these problems was to educate and inform the citizens and authorities, because most organizations lack the channels to influence politically. The audiences were mostly portrayed as either ignorant bystanders or potential adherents. In order to motivate people to join their cause and to enforce the motivation within the organization, the organizations emphasized their uniqueness, proved their efficiency, claimed credit and celebrated even small improvements. The organizations tended to create three different roles for citizen pro-organizations in civil society: reactive, apolitical and emphatic animal lovers concentrating on saving individual animals, proactive, educative bridge-builders seeking to establish equal collaborative relations with authorities, and corrective, supervising watchdogs demanding change in delinquencies offending animal rights. Based on the results of this research, I suggest that by studying how and why the different relations between civil society and the governing actors of the state are constructed, a more versatile approach to citizens’ activism in its context can be achieved.

Waves of Change Within Civil Society in Latin America: Mexico City and Sao Paulo

For the past half a century, Latin American scholars have been pointing toward the emergence of new social actors as agents of social and political democratization. The first wave of actors was characterized by the emergence of novel agents-mainly, new popular movements-of social transformation. At first, the second wave, epitomized by nongovernmental organizations (NGOs), was celebrated as the upsurge of a new civil society, but later on, it was the target of harsh criticism. The literature often portrays this development in Latin American civil society as a displacement trend of actors of the first wave by the second wave-""NGOization""-""and even denounces new civil society as rootless, depoliticized, and functional to retrenchment. Thus, supposedly, NGOization encumbers social change. The authors argue that NGOization diagnosis is a flawed depiction of change within civil society. Rather than NGOization related to the depoliticization and neoliberalization of civil society, in Mexico City and Sao Paulo, there has been modernization of organizational ecologies, changes in the functional status of civil society, and interestingly, specialization aimed at shaping public agenda. The authors argue that such specialization, instead of encumbering social change, brings about different repertoires of strategies and skills purposively developed for influencing policy and politics. Their argument relies on comparative systematic evidence. Through network analysis, they examine the organizational ecology of civil society in Mexico City and Sao Paulo.

Sustainable development, shock and awe? London 2012 and Civil Society

There is a disconnection between the top-down, elite, nature of sports mega-events and the ostensible redistributive and participatory sustainable development agendas staked out by BINGOs (Business-based International Non-Governmental Organizations) such as the contemporary International Olympic Committee (IOC). Focusing specifically on the London 2012 Summer Olympic and Paralympic Games, we argue that, for all the environmental technology advances offered by sports mega-events, their dominant model remains one of a hollowed-out form of sustainable development. Despite significant technical and methodological innovations in environmental stewardship, the development model of the London Olympics remains predicated on the satisfaction of transnational investment flows. We discuss what this means for claims about the staging of a ‘green’ Olympic Games.

Square and compass: Freemasonry's tools for constructing a global civil society

The concept of a global civil society is gaining greater acceptance among International Relations (IR) scholars, yet few studies exist that look at the role of fraternal organizations and their influence in constructing this realm. Freemasonry, one of the oldest fraternal orders, exerts a powerful influence on its membership through its symbolism, architecture and ritual, based on the tenets of mutual respect and tolerance towards all human beings. Such principles helped in creating a body of practices and institutions as early as the eighteenth century which two hundred years later were identified and conceptualized as global civil society. ^ The allegations of anti-Masons and conspiracy theorists offer a continuous account of Masonry's influence on the political scene since its modern founding in 1717 Great Britain. Conspiracy theorists portray the coming of a New World Order, orchestrated and directed by a secret hierarchy of Masons/Illuminati. Even though the lens of conspiracy theories paints a distorted view of reality, it does focus attention to Freemasonry's activities as a major player in politics over the span of three centuries. Not only do such theories challenge the novelty of practices that make up a global civil society, but also the notion that it is an inclusive and growing sector that unites people across the globe. They also provide a valuable critique by pointing out the inconsistencies and discriminatory practices of Masonry as contrasted with the lofty ideals and aims for humanity. ^ The Masonic influence in the social world is perceived as one that reflects the liberal worldview where the nation-state and power structures are in pursuit of human progress, or profit. The symbolism of Masonry, however, carries a message that can be characterized as representing republican ideals. Masonic symbolism and ritual create spaces of meaning where the contradictions between the ideals and the structures of inequality and elitism can be resolved. Freemasonry as a symbolic system proclaiming their inherent republican values does have a global reach. However, the effectiveness of these values is bounded by the constraints that are inherent in a liberal world dominated by nation-states. ^