Na corda bamba da terceirização : o caso das administrações tributárias estaduais do Brasil / Information Technology (IT) is a strategic element for modernization and productivity enhancement in today's governmental affairs and service work. Besides that, IT facilitates the crucial role of transparency and accountability demanded by society. In the global context of IT outsourcing risk analysis, this paper aims to serve as a qualitative and quantitative measurement based upon a survey, conducted by the State Tax Administration in Brazil. The results show that a variety of IT services and functions, in both strategic and operational levels, are being outsourced by the regional governmental agencies. The outsourcing is primarily due to 2 factors: 1) the low number of governmental staff members, and 2) the difficulties caused by the State Data Processing Companies growing failure to meet its clients' demand. The research also reveals, among all of the other relevant factors, that the main risk (besides fiscal secrecy) is the safety of the information. In addition, when attention is not given, concerning the implementation of an IT selective outsourcing policy program, risk factors end up being potentialized as well as bringing along unexpected outcome for the organizations involved in the process. Thus, this study states that the IT outsourcing models in the field of the government tax system need to be rethought. (Inglês)

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Previous issue date: 2005-11-22 / Information Technology (IT) is a strategic element for modernization and productivity
enhancement in today's governmental affairs and service work. Besides that, IT facilitates the crucial role of transparency and accountability demanded by society. In the global context of IT outsourcing risk analysis, this paper aims to serve as a qualitative and quantitative measurement based upon a survey, conducted by the State Tax Administration in Brazil. The results show that a variety of IT services and functions, in both strategic and operational levels, are being outsourced by the regional governmental agencies. The outsourcing is primarily due to 2 factors: 1) the low number of governmental staff members, and 2) the difficulties caused by the State Data Processing Companies growing failure to meet its clients' demand. The research also reveals, among all of the other relevant factors, that the main risk (besides fiscal secrecy) is the safety of the information. In addition, when attention is not given, concerning the implementation of an IT selective outsourcing policy program, risk
factors end up being potentialized as well as bringing along unexpected outcome for the
organizations involved in the process. Thus, this study states that the IT outsourcing models in the field of the government tax system need to be rethought. / A Tecnologia da Informação (TI) é um elemento estratégico para a modernização e aumento da eficiência dos governos, de quem a sociedade tem exigido mais transparência e melhores serviços. Nesse contexto, com o objetivo de analisar os riscos da terceirização de TI, desenvolveu-se uma pesquisa descritiva, de natureza qualitativa e quantitativa, com base no método de levantamento de dados - survey, envolvendo as Administrações Tributárias Estaduais do Brasil. Os resultados desse estudo revelam que as organizações investigadas utilizam largamente a terceirização em diversas funções de TI, tanto operacionais quanto estratégicas, tendo em vista o reduzido número de servidores nas equipes técnicas internas e as dificuldades das companhias estaduais de processamento para atenderem às demandas urgentes. Mostram, ainda, que a Segurança da informação (inclusive sigilo fiscal) é o principal dentre todos os fatores de risco considerados relevantes, e que a não implementação de uma efetiva política de terceirização de TI seletiva potencializa os fatores de risco desse processo e deixa essas organizações sujeitas a resultados indesejáveis. Assim, a pesquisa revela que o modelo de terceirização de TI adotado nas Administrações Tributárias Estaduais do Brasil precisa ser revisto.

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1. https://uol.unifor.br/oul/ObraBdtdSiteTrazer.do?method=trazer&ns=true&obraCodigo=82957
2. http://dspace.unifor.br/handle/tede/82957

Tags

Terceirização

Administração tributária

Tecnologia da informação

Additional Fields

Identifer	oai:union.ndltd.org:IBICT/oai:dspace.unifor.br:tede/82957
Date	22 November 2005
Creators	Santos Filho, Joselias Lopes dos
Contributors	Oliveira, Francisco Correia de, Câmara, Samuel Façanha, Oliveira, Francisco Correia de, Marques, Érico Veras
Publisher	Universidade de Fortaleza, Mestrado Em Administração de Empresas, UNIFOR, Brasil, Centro de Ciências da Comunicação E Gestão
Source Sets	IBICT Brazilian ETDs
Language	Portuguese
Detected Language	English
Type	info:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/masterThesis
Source	reponame:Biblioteca Digital de Teses e Dissertações da UNIFOR, instname:Universidade de Fortaleza, instacron:UNIFOR
Rights	info:eu-repo/semantics/openAccess
Relation	6047824762126999537, 500, 500, -4438513205011272166