Análise da política de atendimento aos contribuintes da Receita Federal do Brasil: um estudo da experiência da 10ª Região Fiscal

Abstract

Annually, the submission of the Individual Income Tax Declaration generates a search, on the part of those required to submit it, for information on filling out the DIRPF. A lack of technical and/or cognitive knowledge may result in DIRPFs being transmitted with errors, resulting in the need to rectify these declarations and/or the impact on the tax system. Undesirable situation that can generate fines and taxes for taxpayers and burden RFB's work processes. As shown by Revenue data, mesh retentions exceed 1 million and 200 thousand DIRPF per year, considering the total of more than 30 million declarations transmitted, thus highlighting the relevance of the subject. Dias (2020) points out, in a recent study on the topic, that more than 50% of DIRPF presenters need help to present their annual declaration, either due to lack of cognitive or technological capacity. The RFB has used digital technologies to assist and make taxpayer service more efficient. In the 10th RF, where the incidence of rectifications and tax mesh is lower than the national average, taxpayers have been offered complementary assistance and guidance services for the delivery of the DIRPF. In this context, this project focused on analyzing the strategies that have been adopted by the citizen service sector of the 10th Tax Region of the RFB to answer taxpayers' recurring questions about electronically filling out the DIRPF. In this sense, this research sought to identify how these actions can inspire other Revenue departments. Qualitative and exploratory research was privileged, with an emphasis on the case study, through interviews with the heads of the Service Units of the 10th RF whose purpose was to scrutinize the experience in order to understand which solutions were used to serve, in more efficient and effective way for taxpayers. The results obtained revealed that the practice of service requires different ways to reach heterogeneous audiences who seek information for these services. It was observed in the data collected that there is still a significant portion of services carried out in person or by telephone by citizens who seek personalized guidance, either due to aversion or lack of knowledge of technologies on the part of taxpayers or because they are unable to successfully search actively on the website. RFB for your doubts, even though you have mastery of ICTs. As a conclusion of the study, it can be observed that the lack of humanization of digital service (which does not affect all taxpayers) seems to contribute to the increase in errors in the presentation of DIRPFs that end up generating retentions in networks and burdening the tax administration.