Criando pontescomunicação pública inclusiva e cidadania fiscal - um estudo de caso do Núcleo de Apoio Contábil e Fiscal

Resumo

Purpose – This study's main objective is to understand how the fiscal citizenship actions of the Accounting and Fiscal Support Center (NAF) contribute to the practice of inclusive public communication, in order to promote the inclusion of people in situations of social exclusion. Methodology – This research was carried out using the qualitative research technique; this is a single case study using multiple sources of evidence, which allowed data to be triangulated. The work followed the interpretative philosophical paradigm of research. Findings – The study provided evidence that inclusive public communication is present in the fiscal citizenship actions of the Accounting and Fiscal Support Center, presenting dimensions related to form, content and the target audience. Research limitations – Among the limitations we can mention a lack of literature on the topic of inclusive public communication and its connections with fiscal citizenship for the elaboration of the theoretical framework. Regarding the methodology, the limitation of the case study lies in the impossibility of statistical generalization of the results, with only analytical generalization being possible. Practical relevance of the study – It is hoped that this study will make it possible to expand the discussion on public communication in Brazil’s Federal Revenue Service, in order to contribute to a strategic vision of the NAF program and the area of Tax Citizenship as instruments of inclusive public communication and complementing the other types of institutional communication. Contributions to society: This research contributes to society by bringing citizens closer to issues of public interest related to fiscal citizenship, favoring the inclusion through the NAF of people in situations of social exclusion. Originality – The innovation of this work lies in the connection between the themes of inclusive public communication and fiscal citizenship in the context of the NAF program.

Ficha do documento

Tipo

Dissertação

Ano

2024

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/35717

Temas

Finanças PúblicasAdministração Pública

Palavras-chave

Cidadania fiscalComunicação públicaComunicação inclusivaNúcleo de Apoio Contábil e FiscalReceita Federal do BrasilFiscal citizenshipPublic communicationInclusive communicationAccounting and Tax Support CenterBrazil’s Federal Revenue ServiceAdministração públicaComunicação na administração públicaBrasil. Secretaria da Receita FederalIntegração socialContabilidade pública