Cultura e comunicação organizacionalo olhar do gestor da comunicação no contexto da administração tributária federal

Resumo

Purpose – This work intends to understand, through research, the relationship between culture and communication, to identify any gaps of action in order to advance in the construction of strategic communication tools, which can support leaders and teams in the search for better solutions for oriented internal integration for better external activity. Methodology – The methodological approach used was the multiple case study, carried out at Procuradoria Geral da Fazenda Nacional (PGFN) and Receita Federal do Brasil (RFB). Based on bibliographic research, documentary investigation, and semi-structured interviews, a diagnostic of how organizational culture reflects on managers' ideas and on the communication process within the scope of the federal tax administration was sought. Findings – The research, with the outlined evidence, allowed the elaboration of a comparative analytical framework of the units of analysis, identifying the similarities and differences regarding the aspects of organizational culture and communication, as well as revealing the relevance of topics such as simple language, the predominance of successful communication, the absence of a definition of conceptual limits of fiscal secrecy, the effects of the pandemic with the insertion of the home office, the existence of subculture and network communication. In conclusion, it reveals that culture and communication are sides of the same coin, as one influences the other and also suffers influence from it. Research Limitations – One of the limitations was the disponibility of managers, considering the diversity of their activities, as well as their available time, which became exiguous for the achievement of the interviews and compilation of all data and results. Practical Contributions – It is a belief that the obtained results might cause reflection on the organizational communication of the tax administration, and, in relation to PGFN, help in its communicational process development. Social Contributions – With initiatives that develop the organizational communication, aligned with the mission, values , and vision of the future, the federal tax administration organizations, mainly Procuradoria Geral da Fazenda Nacional (PGFN), can improve internal communication, and, consequently, improve communication with the society. Originality – To the researcher's knowledge, this is the first multiple case study that analyzes organizational culture and communication from the perspective of the communication manager in the context of the federal 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:10438/32166

Temas

Finanças PúblicasAdministração Pública

Palavras-chave

Cultura organizacionalComunicação organizacionalGestão da comunicaçãoAdministração tributária federalOrganizational cultureOrganizational communicationCommunication managementFederal tax administrationAdministração públicaComunicação nas organizaçõesAdministração tributária