A avaliação da qualidade em serviços públicos: O gestor do contribuinte.
Date
2014
Embargo
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Coadvisor
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Language
Portuguese
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Abstract
A qualidade deve ser uma preocupação transversal a todos os organismos públicos, nomeadamente dos dirigentes, funcionários públicos e outros stakeholders, tendo como
foco central a satisfação do cidadão-cliente. Hoje os cidadãos estão mais informados e
capacitados e, por isso, tornaram-se mais exigentes com uma Administração Pública
que se quer mais eficiente, eficaz e produtiva. A preocupação agora não são os inputs,
mas sim, os outputs (resultados da ação) e, sobretudo, os outcomes (impacto a médio e
longo prazo) e a accountability (prestação de contas). Neste contexto, os serviços públi-
cos têm novos desafios pela frente. Na sua relação com os cidadãos e empresas, e não
obstante as contínuas políticas de modernização, a Administração Pública vê-se con-
frontada com um novo tipo de exigência: a prestação de serviços personalizados.
Neste contexto, a implementação do projeto do Gestor do Contribuinte a nível nacional
é mais um canal privilegiado da Segurança Social no relacionamento com o cidadão-
contribuinte e, tem como objetivo prestar um serviço eficaz e de qualidade, promovendo
uma cultura de cumprimento das obrigações contributivas, como estratégia de combate
à fraude e evasão contributiva. Assim, o principal objetivo deste estudo foi avaliar qual
é a perceção do contribuinte relativamente ao desempenho do serviço prestado pelo
Gestor do Contribuinte, procurando também contribuir para a implementação de medi-
das de melhoria do serviço prestado. No estudo empírico efetuamos uma abordagem
quantitativa baseada na ferramenta Servperf, por questionário online aos contribuintes
acompanhados pelo Gestor do Contribuinte nos distritos de Lisboa, Aveiro e Faro
(n=89, 70 e 49, respetivamente). Concluímos que os contribuintes do distrito de Lisboa
avaliam pior o seu Gestor por contrapartida com os inquiridos dos distritos de Aveiro e
Faro, com valores mais elevados neste último caso. As dimensões “Segurança-
Garantia” e “Empatia” são as que registam os valores mais elevados. Por seu lado, em
geral o Gestor demonstra empenho no tratamento dos assuntos dos contribuintes que
acompanha, pelo que induz e incentiva o cumprimento contributivo, nos três distritos.
Quality must be a concern of all the actors of any public organization, leaders, public servants and other stakeholders, having the citizen-client satisfaction as a central focus. Today, people are more informed and trained, and therefore have become more de- manding with a Public Administration that is intended to be more efficient, effective and productive. The main concerns are not any longer the inputs, but, the outputs (ac- tion results) and, especially, the outcomes (medium and log-term impact) and accountability. In this context, Public Services have new challenges ahead. In the relationship with citizens and companies, and despite the ongoing policies of moderni- zation, Public Administration is faced with a new type of requirement: the provision of customized services. The implementation of the project Taxpayer Manager at national level is one more priv- ileged channel of Social Security in the relationship with the citizen-taxpayer, and its aim is to provide an efficient and high quality service, promoting a culture of compli- ance with tax obligations, as a strategy to combat fraud and taxpayer evasion. Thus, the main objective of this study was to assess the perception with respect to the perfor- mance of the service provided by the Taxpayer Manager, looking also contribute to the implementation of measures for improvement of the service provide. The empirical study is based on a quantitative approach based on Servperf, by online questionnaire to taxpayers accompanied by the Taxpayer Manager in the districts of Lisbon, Aveiro and Faro (n=89, 70 and 49, respectively). We concluded that the taxpayer of the district of Lisbon makes a worst evaluation of the Manager by contrast with the respondents from districts of Aveiro and Faro, with higher values for the latter. The dimensions “Safety Guarantee” and “Empathy” are those which have the highest values. On the other hand, the Manager demonstrates commitment on questions of taxpayers who accompanies in general, which induces and encourages compliance with contributory, in three districts.
Quality must be a concern of all the actors of any public organization, leaders, public servants and other stakeholders, having the citizen-client satisfaction as a central focus. Today, people are more informed and trained, and therefore have become more de- manding with a Public Administration that is intended to be more efficient, effective and productive. The main concerns are not any longer the inputs, but, the outputs (ac- tion results) and, especially, the outcomes (medium and log-term impact) and accountability. In this context, Public Services have new challenges ahead. In the relationship with citizens and companies, and despite the ongoing policies of moderni- zation, Public Administration is faced with a new type of requirement: the provision of customized services. The implementation of the project Taxpayer Manager at national level is one more priv- ileged channel of Social Security in the relationship with the citizen-taxpayer, and its aim is to provide an efficient and high quality service, promoting a culture of compli- ance with tax obligations, as a strategy to combat fraud and taxpayer evasion. Thus, the main objective of this study was to assess the perception with respect to the perfor- mance of the service provided by the Taxpayer Manager, looking also contribute to the implementation of measures for improvement of the service provide. The empirical study is based on a quantitative approach based on Servperf, by online questionnaire to taxpayers accompanied by the Taxpayer Manager in the districts of Lisbon, Aveiro and Faro (n=89, 70 and 49, respectively). We concluded that the taxpayer of the district of Lisbon makes a worst evaluation of the Manager by contrast with the respondents from districts of Aveiro and Faro, with higher values for the latter. The dimensions “Safety Guarantee” and “Empathy” are those which have the highest values. On the other hand, the Manager demonstrates commitment on questions of taxpayers who accompanies in general, which induces and encourages compliance with contributory, in three districts.
Keywords
Serviços públicos, Gestão da qualidade total, Avaliação dos serviços públicos, Gestor do contribuinte, SERVPERF, Public Services, Total Quality Management, Public Services Assessment, Taxpayer Manager, TMG
Document Type
Master thesis
Publisher Version
Dataset
Citation
Mota, A.C. (2014). A avaliação da qualidade em serviços públicos: O gestor do contribuinte. (Dissertação de Mestrado), Universidade Portucalense, Portugal. Disponível no Repositório UPT, http://hdl.handle.net/11328/783.
Identifiers
TID
201168820
Designation
Mestrado em Gestão
Access Type
Restricted Access
Sponsorship
Orientação: Prof.ª Doutora Cláudia Carvalho.
Description
Dissertação de Mestrado em Gestão.