Percepções da ética e da imagem organizacional da Receita Federal do Brasil

Abstract

The present work aims to analyze the extent of knowledge about ethical organizational image perceived by the public agents and users of the RFB services in Salvador, Bahia, Brazil. For this purpose, a theoretical review is carried out by addressing the evolution of Brazilian Public Administration in different stages of history, the main currents on ethics in the public service, and theories on organizational image. Therefore, it was carried out research with a quantitative approach, applying two different questionnaires at the Federal Revenue of Brazil in Salvador. The first questionnaire was made with civil public agents working at the RFB in Salvador, Bahia, and composed of socio-professional questions, items related to the perceptions of the organizational image and the Code of Ethics of the RFB, using a Likert-type scale, obtaining 94 responses (14.42 %), out of a total of 652 distributed questionnaires. A census-type data collection was used as a procedure, with the questionnaire structured through the google forms platform. The second questionnaire was applied to RFB users, obtaining 167 responses in a non-probabilistic sample, sent on-line (e-mail and WhatsApp) to Universities, Regional Ac-counting Council (CRC), public agents of the Regional Court Work (TRT), and servants of the Regional Electoral Court (TRE), both from Salvador. A QR code was produced and placed in the RFB at Salvador, at service areas, to facilitate citizen access to the questionnaire. The reli-ability analysis was performed using Cronbach's alpha and McDonald's omega coefficients. Among the results found, was the lack of knowledge of Salvador RFB public agents regarding the full content of the Code of Ethics in a low perception of their technical knowledge of the effectiveness of the services offered by the RFB online for public agents and users, as well as the non-completion of processes within the established deadlines. Besides, all the positives about service through virtual channels and perceived about the processes are attended to within the stipulated deadlines than the RFB servers. As a result, the public agents had a more positive perception than users regarding the contribution of the RFB to the country's social and eco-nomic development. Despite that, the results have reached the average established for the re-search but there are still continuous improvements to be intensified, such as the process of permanent education of servers and communication about the organizational image of the RFB among users.