Fast tracka troca de favores na burocracia

Resumo

Objectives: The main objective is to train public servants and others interested in the topic to recognize the shades of the political-administrative dichotomy and Brazilian cultural traits in operational decision-making, in a situation where street-level bureaucracy provides public service directly to Politically Exposed Persons (PEP) in tax administration. Additionally, the secondary objectives are to reinforce the importance of compliance in public service; debate the impacts of changes in the top management on operational leadership; discuss female leadership and moral harassment in public service; and train public servants to identify problems, promote solutions, and enhance bureaucratic reputation, even in situations of political bargaining. Adherence: The Teaching Case is set within Brazilian Public Administration, specifically in Tax Administration, an area that intersects with various branches of Law, such as Tax Law, Administrative Law, Criminal Law, and Financial Law. Impact: Show the importance of being prepared to manage situations involving the service of taxpayer-citizens who hold high political positions to tax administration officials and those interested in the topic. Applicability: This Teaching Case was designed to be applied in professional training classes for public servants who work in tax administration. We also recommend its application in postgraduate courses in Administration, Public Administration, Law and Accounting, as it deals with a real situation that clearly involves the political-administrative dichotomy, institutional failures and bureaucratic reputation. Originality: The case innovates by seeking a constructivist approach to a fictional situation, based on several situations experienced by the author, to encourage debates among students about real dilemmas, which involve the reality of Brazilian culture, in which it is common to experience situations in which public agents behave apparently patrimonialists. The didactic approach of the Teaching Case uses problem-based learning, allows for safe discussion of the topic, and promotes experiential learning. Complexity: The case relates concepts of public administration, tax administration, law, compliance, and sociological aspects. The focus is to debate the impacts of the conduct of street-level bureaucracy in attending to politically exposed persons on the decisions of intermediate leadership. Additionally, the approach fosters a critical view of the political administrative relationship, the Brazilian way (jeitinho brasileiro), female leadership, and moral harassment in the Brazilian public service, emphasizing the importance of valuing compliance as a tool for improving the bureaucratic reputation of agencies and reducing institutional failures.

Ficha do documento

Tipo

Dissertação

Ano

2025

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/36641

Temas

Gestão PúblicaAdministração Pública

Palavras-chave

Reputação burocráticaFalhas institucionaisDicotomia político-administrativaComplianceJeitinho brasileiroAdministração públicaProgramas de complianceServiço públicoBurocracia.