SOUSA, R. D.; http://lattes.cnpq.br/3203958363918905; SOUSA, Ricardo Dantas de.
Resumen:
With the advancement of technological mechanisms, some paradigms are gradually being
overcome. This phenomenon occurs in all fields of human life and in working relationships
could not be different: the advent of the Internet no longer allows one to imagine an
organization, whether private or public, without being connected to the worldwide computer
network. In this context, a new modality of performing work activities emerges that allows its
development through remote work, better known as telework. The difficulty of locomotion,
healthiness of the working environment and other needs of the public administration and civil
servant, aroused the researcher's interest in verifying the feasibility of this work system in the
Secretaria da Fazenda do Estado de Pernambuco (Sefaz-PE), very much in their Gerências de
Ações Fiscais (GEAFs). In this perspective, this research aimed to analyze the formal and
structural compatibility of telework in the performance of the activities developed in those
referred GEAFs, in which large audit actions are carried out with analysis of the tax
bookkeeping of the largest taxpayers, in order to detect possible fraud that results in tax
collection losses for the state. To achieve the proposed objectives, the research method adopted
was field research, focusing on exploratory and descriptive research, whose data were collected
through verification in loco, extraction on the institution's transparency portal and a
questionnaire applied to managers and auditors working in the 12 GEAFs existing in the
secretariat. The questionnaires were submitted to the ethics committee in research with human
beings of the UFCG and presented closed questions of predominantly qualitative analysis,
extracting information of perception and expectation of those involved in relation to telework
in the organ. As for the results, a relevant contribution was made with the survey of information,
perspectives and needs for the definitive feasibility of telework in the institution, in addition to
the construction of a regulatory proposal so that the Sefaz-PE can use it as a legal instrument
for formalizing telework in its activities.