Economic Sustainability in face of the Covid-19 crises - What do the digital governments from Brazil and Colombia reveal? - What do the digital governments from Brazil and Colombia reveal?

This research aims to compare initiatives for economic sustainability in face of the Covid19 crisis in Brazil and Colombia. This research uses open government data from 60 web pages: 27 from Brazilian and 33 from Colombian states. The initiatives were classified in: (i) laws to support the maintenance of economic activity and (ii) tax incentives. The data were analyzed with the qualitative software Iramuteq 2.0. The main results indicated that in a short time, governments needed to create methods and tools to adapt to the social isolation context and revealed fiscal policies to support small businesses. The laws highlighted tax incentives, exemption, postponement, and installment payments of taxes. This paper contributes to evidence communication-based digital solutions when facing the Covid-19 crisis in Brazil and Colombia. The incentives were launched to try to minimize the impacts of the pandemic and maintain part of the revenue collected by governments. The analysis helps to show the importance of the initiatives in 2020 as a response to the pandemic in both countries. The use of comparison between countries allows us to understand the proxies of changes in economic conditions, communication (digital), and accounting standards adopted in code law countries. As well as how it interacts and influences the behavior of public administration in the production of higher or lower quality information in developing economies with relevant economic crises history.