Teletrabalho na Secretaria da Fazenda do Estado de Pernambuco: análise de viabilidade de implantação nas gerências de ações fiscais.

Abstract

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.