Criação da escola de governo da Receita Federal do Brasil: formação de agentes públicos multiplicadores e de cidadãos fiscais

Abstract

The present study aims at proposing a school of government in the Federal Revenue of Brazil, pointing out the necessary organizational dimensions, tangible and intangible, to guarantee its functioning. This is a qualitative and documentary research, with the application of a diagnostic questionnaire. Initially, a brief history of government schools in Brazil and models of these schools around the world were presented, and a brief discussion on tax citizenship, its relationship with tax education, concepts and insertion in the Federal Revenue. The first stage of the research involved the application of a diagnostic questionnaire and use of the 5-point Likert scale to verify the perception of employees of the Federal Revenue of Brazil, in the 6th Fiscal Region in Minas Gerais, about the need to create the School. The analysis of this diagnosis pointed to the agreement of the staff regarding the importance of creating a school of government within the scope of the Federal Revenue Service. The second stage consisted of researching documents, regulations and websites of twelve schools of government in Brazil, chosen according to their importance on the national scene, diversity of models and ease of gathering information, which provided subsidies for the construction of organizational dimensions. Finally, the product developed was the project to create the School of Government of the Federal Revenue of Brazil, considering the legal, academic, administrative, structural, financial organizational dimensions and two new dimensions inserted by the author, called interaction with society and political- institutional. The project consists of a set of actions for structuring the school according to the proposed organizational dimensions.