INFORMATION TECHNOLOGY IN BRAZILIAN STATE TAX ADMINISTRATIONS: THE ROUTE TO OUTSOURCING

• Autor(a) principal: Correia de Oliveira, Francisco
• Data de Publicação: 2013
• Outros Autores: Lopes dos Santos Filho, Joselias
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: REAd (Porto Alegre. Online)
• Texto Completo: https://seer.ufrgs.br/index.php/read/article/view/39367
• topic: Tecnologia da Informação; Terceirização; Administrações Tributárias; Estratégias; Setor Público; Information Technology; Outsourcing; Tax Administration; Strategies; Public Sector; Tecnología de la Información; Terceirização; Administraciones Tributarias; Estrategias; Sector Público

Information Technology (IT) is a strategic element for the modernization and increase of governmental efficiency. Society has been demanding of its government more efficiency, more transparency, and better services. In this context, this study verifies the factors that led the Brazilian State Tax Agencies to outsource IT activities and functions. The research established a group of hypotheses to determine the main factors motivating the outsourcing of IT activities in the Tax Administration of Brazilian States. These factors are: the cost reduction expectations, the need to concentrate efforts in the main business of the organization, and the desire to guarantee the technological updating of services. This study developed field research of qualitative and quantitative nature in several Brazilian states. It uses a 10-point Likert`s scale to question the level and intensity of given variables affecting the IT services in the organizations under scrutiny. This study also uses content analysis techniques. The results of this research reveal that the State organizations use IT outsourcing at both strategic and operational levels. The research shows that the main factors which led the organizations to use IT outsourcing were: they had their own technical teams reduced, or such a team did not exist; and the State-owned Data Processing Companies had difficulties in rendering good technical services.