O teto de vidro da administração tributária federalo processo de seleção de dirigentes da RFB por uma perspectiva de gênero e raça

Resumo

Objective: the dissertation evaluates the “glass ceiling” conjecture within the scope of federal tax administration. It aims to obtain evidence about the existence of underrepresentation of gender and race when filling the positions of Federal Revenue Officer - DRF, its degree of intensity and progressiveness throughout the different hierarchical levels, as well as the chances of appointing a women and black people to fill the position, in order to guide affirmative actions for the sector. Method: uses quantitative methodology, which consists of the obtainment of descriptive statistics, hypothesis tests for comparison and association between variables, in addition to the estimation of a Probit-type logistic regression model with the purpose of evaluating the repercussions of both the candidates' performance and their gender and race profiles, about their chances of being chosen as a DRF. Results: the evidence confirmed the existence of gender and racial inequality in the selection process of RFB Delegates, not attributed to characteristics relevant to the performance of the position, progressive depending on the hierarchical levels of the career, but which, however, does not imply chances unfavorable to the appointment of women and black people to the position of Federal Revenue Officer. Limitations: (i) there is no discussion about intersectionality in the context of PROSED-RFB; (ii) there is also no discussion about interraciality and (iii) it assesses that policies to increase the representation of gender and racial minorities tend to have a positive impact on the probability of these professionals being appointed to management positions at the RFB, however, the work does not identify what or what such policies would be like. Practical contributions: confirms, at least in part, the conjecture that the underrepresentation of gender and race in management positions in the federal tax administration can be combatted through policies that aim to increase the participation of candidates, candidates for management positions, who belong to gender and racial minority groups, that is, it brings the focus of affirmative actions to guaranteeing diversity in the entry processes into the category, as a sine qua non condition for access and representation in management positions. Social contributions: the work contributes by pointing out limitations of the strict merit model, such as that adopted by PROSED-RFB, either due to the coexistence of scoring sub-criteria, the effect of which is the submission of technical dominance criteria to political choice criteria, or due to the inability to accommodate a growing social demand for diversity and representation in management positions in public administration. Originality: use of quantitative and association tests to evaluate the glass ceiling conjecture based on its characterizing hypotheses, as well as the use of probabilistic models in order to measure the relationship between choice, merit, gender and race in a selection context for management positions.

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:10438/35631

Temas

Gestão PúblicaAdministração Pública

Palavras-chave

RepresentatividadeMéritoAdministração tributáriaRepresentativenessMeritTax administrationAdministração públicaServiço público - Cargos e funções – BrasilAdministração tributária - BrasilMulheres no serviço públicoNegros no serviço público