Amigos, amigos, negócios à parte? Reputação da Receita Federal, frequência de contato e interesse dos contribuintes em iniciativas de cooperação.

Resumo

Objective – This study analyzes how the reputation of the Federal Revenue Service of Brazil (RFB), in general and in its constitutive dimensions, influences the interest of taxpayers in cooperation initiatives and how the frequency of contact is related to the reputation and interest
 in cooperation constructs. Methodology – This is a survey applied through a structured questionnaire aimed at a specific group of taxpayers, to measure the reputation of the Federal Revenue and the interest of this
 public in cooperation initiatives. The quantitative analysis was developed from validation of the reputation measurement model and application of statistical models to assess the relationship between the research variables.
 Results – The research showed that the RFB's reputation is positively associated with the interest of taxpayers in cooperation initiatives, both in general and in its constitutive dimensions, that the frequency of contact of taxpayers with the agency negatively influences
 the reputation and interest in cooperating and that the constitutive dimensions of reputation present a different behavior from each other. Limitations – The study provides preliminary inputs for exploring the relationship between
 reputation and cooperation. The adopted methodology does not allow to affirm that there is causality between the variables. Practical Contributions – The research was conceived and carried out in partnership with the
 Federal Revenue Service and offers elements that contribute to the debate in the establishment
 of sensitive issues and declared as priorities in its Strategic Plan. Social Contributions – The institution's performance interferes in the lives of all citizens and all companies in the country. Thus, discussions that encourage better performance by the tax authorities touch on topics such as tax simplification, reduction of litigation, tax justice and
 improvement of the business environment, thus contributing in a broad way to society. Originality – The originality of the work is placed both from a methodological and conceptual point of view. Methodological, as it was, from the beginning, designed in partnership with the RFB. Conceptual, as it explores the relationship between reputation and cooperation in the
 context of the Brazilian public and tax administration.

Ficha do documento

Tipo

Dissertação

Ano

2022

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Não informado

Identificador

oai:repositorio.fgv.br:10438/32281

Temas

Administração Pública

Palavras-chave

Reputação BurocráticaCooperaçãoReceita Federal do BrasilBureaucratic reputationCooperationFederal Revenue of BrazilBrasil. Secretaria da Receita FederalBurocraciaObrigações dos contribuintesImpostosContribuintes - Pesquisa