Banca de DEFESA: THIERRY ROLAND ROLDAN ROLDAN

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : THIERRY ROLAND ROLDAN ROLDAN
DATE: 18/04/2024
TIME: 15:00
LOCAL: Videoconferência
TITLE:

E-mail service at the Brazilian Federal Income Service: an analysis using the technology acceptance model

KEY WORDS:

Federal Income Service, taxpayer service, e-mail, technology acceptance model, electronic government, e-gov

PAGES: 97
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUMMARY:

The objective of this research was to evaluate the acceptance that taxpayers make when using e-mail for service at the RFB, applying the Technology Acceptance Model (TAM) which considers the perceived usefulness and ease of use dimensions. The taxpayer assistance from the Receita Federal (Brazilian Federal Income Service) has specific characteristics, since the tax administration itself provokes taxpayer actions and, at other times, the taxpayer spontaneously seeks out the agency. The last decade has been characterized by the expansion of digital services and the reduction of in-person service capacity. The Receita Federal, including its public service channels, developed itself within the historical context of public management, the Brazilian tax system, and the expansion of electronic services. The expansion of e-gov and remote service require analyzes of the taxpayer's acceptance of the use of information and communication technologies (ICT). The study collected 1004 responses from citizens, via survey application, which used the RFB's email service and open interviews with two RFB managers and three managers from the accounting-tax area, with a view to obtaining a representative sample of the Eighth Region Brazilian Tax. Therefore, this is one research with an exploratory and descriptive nature, with a qualitative and quantitative approach, and with factor analysis and logistic regression in cross-section. The result showed that 62.50% of taxpayers accept the use of e-mail in the RFB, according to TAM, confirming the hypothesis of acceptance of e-mail, but also warning that a considerable part of taxpayers (37.50%) has reservations about e-gov. The most demanded service with 62.05% was related to the Individual Taxpayer Registry (CPF) and no differences in ICT acceptance were identified between executive, receptive and guidance services. Managers highlighted the ease of use of e-mail and the need to continue face-to-face service, as an option when e-gov does not generate satisfactory results. This work contributes to the academic literature on citizen service and e-gov. And in practical terms, it helps the RFB to have a basis in formulating its service channels

COMMITTEE MEMBERS:
Externo à Instituição - GEORGE LEAL JAMIL
Interna - 1678057 - ELIZABETH MATOS RIBEIRO
Externo ao Programa - 1750678 - RODRIGO LADEIRA - nullPresidente - 3246980 - SERGIO PAULO MARAVILHAS LOPES