Receita Federal do Brasil e o contencioso judicialum diagnóstico sob a ótica da reputação burocrática

Resumo

Objective: This dissertation, when approaching the subject bureaucratic reputation, probes the dynamics that permeate the judicial litigation involving the Federal Revenue Service of Brazil, the National Treasury Attorney's Office and Magistrates. The objective was to understand how the constitutive reputational dimensions interact from the cognitive perspective of each public and what repercussions are felt in terms of judicial deference to the administrative act related to work processes administered by the Federal Revenue Service of Brazil.
 Methodology: This research was conceived from a qualitative approach with descriptive purposes and from the perspective of a multiple case study. The study involved bibliographic research, document analysis and semi-structured interviews, having as target audiences Tax Auditors who work in the correctional segment of the Federal Revenue Service of Brazil, National Treasury Attorneys and Federal Justice Magistrates.
 
 Limitations: The changes, still recent, in the Law of Introduction to the Standards of Brazilian Law and in the Law of Administrative Improbity, restricted, in part, the extraction of more concrete data regarding effective repercussions in litigation.
 
 Practical contributions: Stimulate joint and proactive actions before the Judiciary, improve institutional communication channels, enhance the qualification of procedural instruction and reduce litigation.
 
 Social contributions: The results are expected to offer contributions that favor the solution and reduction of judicial litigation. May it be an invitation to reflection for all audiences, notably regarding the gains arising from institutional approaches and benefit the tax administration and the Judiciary with the improvement of the guarantee of legality, legal security and democracy.
 
 Results: The research showed that bureaucratic reputation represents an important asset for the Federal Revenue Service of Brazil, having the potential to change the judges' value judgment, especially when it consists of well-qualified domains that are indispensable for good procedural instruction, providing greater security to the act. decision The approaches show that its construction demands from the manager additional efforts, training, proactivity, search for partnerships, ethical attitudes and its constant management. The study shows that the institutional approach is well seen as an important channel for strengthening reputational dimensions, above all, with joint action with the National Treasury Attorney's Office. Criticisms of the current scenario of the Brazilian public administration demonstrate dissatisfaction and concerns about the future. The dynamics of building a bureaucratic reputation revealed itself as a continuous process of evaluating its constitutive dimensions, with its moral dimension preponderant in nature.

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:10438/33086

Temas

Administração Pública

Palavras-chave

Reputação BurocráticaPoder JudiciárioReceita Federal do BrasilDimensões constitutivasDeferênciaBrasil. Secretaria da Receita FederalRespeito