Digitalização do atendimento ao contribuinte na PGFNdesafios de acesso e uso dos serviços digitais

Resumo

Purpose: This study investigates the impacts of digitalization on the services of the Office of the Attorney General of the National Treasury (PGFN), specifically in taxpayer assistance, seeking to identify digital literacy barriers that may result in the exclusion of certain social groups. Method: A qualitative and descriptive-analytical approach was adopted, grounded in Creswell’s data analysis spiral. The research design was based on a case study focused on the PGFN, using documentary research as the primary data collection technique to examine the phenomenon in depth. Findings: The findings suggest that although the REGULARIZE portal (the official digital system of the PGFN) has reached 15.6 million users, the full autonomy required to use the service encounters structural barriers. The PGFN’s kiosk model, which combines human mediation with the provision of technological infrastructure, appears to be a viable option for mitigating the problem of digital exclusion. Research limitations: Besides methodological bias of social desirability and common method bias, data collection was conducted only in one public agency of federal administration, which could act as a limitation in relation to the variability of data observed, decrease external validity of the study and the possibility to make any generalization of the results. Applicability: This work contributes to the improvement of digital government policies by validating the hybrid model as a strategy for inclusive governance. It is emphasized that the effectiveness of state digital transformation depends on human mediation to ensure citizenship rights for groups with lower levels of technological literacy.

Ficha do documento

Tipo

Dissertação

Ano

2026

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/38985

Temas

Gestão PúblicaAdministração PúblicaTecnologiaGovernança

Palavras-chave

Transformação digitalLetramento digitalServiços públicos digitaisAtendimento ao contribuinteDigital transformationDigital literacyDigital public servicesTaxpayer servicesAdministração públicaServiço PúblicoServiços ao clienteBrasil Procuradoria Geral da Fazenda Nacional