Eficiência para o estado, barreiras para o contribuinteefeitos da governança digital na PGFN

Resumo

The growing digitalization of Brazilian public services, driven by the COVID-19 pandemic and the Digital Government Act (Law 14,129/2021), has positioned digital transformation as a strategic vector of state modernization. In this context, this dissertation analyzes the effects of digital governance technologies on the efficiency of services provided to taxpayers by the Office of the Attorney General of the National Treasury (Procuradoria-Geral da Fazenda Nacional - PGFN) during the period from 2020 to 2025. Adopting a qualitative and descriptive-analytical approach, the research was structured around the triangulation of three sources: semi-structured interviews with ten individuals (PGFN civil servants and attorneys), analysis of institutional documents, and examination of submissions received through the Ombudsman Channel. Content analysis (Bardin, 2016) was conducted along two analytical dimensions - Operational Efficiency and Institutional Capacity to Respond to Taxpayers - operationalized through subdimensions derived from the theoretical framework. The findings revealed an ambivalent effect on the efficiency of service delivery to taxpayers. On one hand, the empirical data demonstrated significant internal gains in terms of processing time, productivity, and the capacity to recover public credits, consolidating a digital ecosystem that has profoundly reconfigured institutional operations. On the other hand, the analysis of the two dimensions structuring the study identified persistent tensions between the operational efficiency achieved internally and the effective capacity to respond to taxpayers - particularly with regard to equity of access, integration between platforms, and the perceived resolution of issues across different user profiles. The study concludes that digital transformation, in order to produce genuine public value, requires moving beyond the technocentric paradigm in favor of a citizen-centered approach.

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:10438/38677

Temas

Gestão PúblicaAdministração PúblicaTecnologiaGovernança

Palavras-chave

Governança digitalTransformação digitalEficiência administrativaServiços públicos digitaisProcuradoria-Geral da Fazenda NacionalInclusão digitalCapacidade institucionalDigital governanceDigital transformationAdministrative efficiencyDigital public servicesBrazilian Attorney General of the National TreasuryDigital inclusionInstitutional capacityAdministração públicaProcuradoria Geral da Fazenda Nacional