The Strategic Planning of the Brazilian Federal Revenue: Comparative Analysis with Similar Organs from Other Countries

Antonio Carlos de Almeida, Claudio Antonio Rojo

Abstract


The strategic planning is a fundamental instrument for the management organization. The public administration is increased in that area and it had taken measures with the necessary adjustment. This research has the purpose of comparing the strategic planning of the Brazilian Federal Revenue - RFB (in Portuguese: Receita Federal do Brasil) with congener institutions from other countries. Even thought, the information available is limited, this research is able to provide a wide vision about the realities of these sectors and about the strategies that they had taken. This is an exploratory study, with a qualitative method, that aims to compare cases. The results show that the Brazilian tax administration gets a strategic planning based in international standard and that the tax administration analyzed were similar, having, in general, the same strategic orientation directed to the obtained of resources, aimed to the State and its publics policies, to safeguard the tax base, to stimulate the voluntary deadline compliance, for innovates technological solutions and the search for being recognized and respected. It was also observed that in the tax administration from developed nations the vision of future is related to the confidence that society has in these organizations, result of a consolidated tax system and in the valorization of people. 


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DOI: https://doi.org/10.5296/jpag.v8i3.13260

Copyright (c) 2018 Antonio Carlos de Almeida, Claudio Antonio Rojo

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Journal of Public Administration and Governance  ISSN 2161-7104

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