Estrutura organizacional da coordenação geral de pesquisa e investigação da Receita Federal do Brasil: análise e proposições à luz das tipologias de Mintzberg

Abstract

This is research with a descriptive objective and quantitative approach, conducted at the General Research and Investigation Coordination (Copei) – the unit from Brazilian Federal Revenue (Receita Federal do Brasil) responsible for fiscal intelligence and tax crime combat, based on Henry Mintzberg’s structural configurations model. Based on the starting question: “which contributions may Mintzberg (2017) model bring to Copei through the adjustment of its structural configuration components?”, its main goal was the proposition of contributions to Copei, based on the adjustment between its organizational configuration characteristics, according to Mintzberg typologies, and the situational factors that surround it. Toward this goal, Copei’s current organizational configuration was identified, as well as its situational factors and the intrinsic characteristics of the execution of its usual tasks. The identification was held through semi-structured interviews applied to the managers of all decentralized units of Copei, as well as a questionnaire applied to all Copei members potentially in charge of conducting a case, the primary work process of Copei. The assumptions that Copei presents a professional bureaucracy configuration and that its key part is its operation core were confirmed. Its prime coordinating mechanism, initially assumed as the standardization of skills, could not be confirmed as such. It could neither be identified a prime coordinating mechanism holding strong predominance when compared to others. The vertical and horizontal decentralization, initially assumed both as limited, presented a diversity of forms: limited, complete, or selective, depending on the working process or decision involved. Based on the elements identified and on the comparison of their characteristics, a series of recommendations was developed for Copei: investment in the standardization of skills and competencies by a comprehensive selection of potential members and thorough and continued training of members that are already part of Copei; careful approach to productivity control; empowerment of technostructure and support staff and adoption of a hybrid configuration between professional bureaucracy and adhocracy. Since it approached mainly the General Coordination’s operating core and its main working process, there were no deeper development of another units or processes. Ongoing actions as the remote working model, management program and productivity measurement were neither developed. Future works could approach such aspects more comprehensively.