Abstract:
The objective of this research was to evaluate the taxpayer acceptance of using e-mail for service at the Receita Federal (Brazilian Revenue Service, RFB), applying the Technology Acceptance Model (TAM) which considers the perceived dimensions of usefulness and ease of use. RFB's taxpayer assistance has specific characteristics, since the tax administration itself provokes actions from taxpayers and, at other times, they spontaneously seek out the agency. The last decade has been characterized by the expansion of digital services and a reduction in the capacity for face-to-face service in public services. The RFB, including its public service channels, developed itself within the historical context of transformations in public management, the Brazilian tax system, and the expansion of electronic services. The expansion of e-gov and remote service require analyzes of the acceptance of the use of information and communication technologies (ICT) by taxpayers. The study collected 1004 responses from citizens, via survey application, which used the RFB's email service and carried out open interviews with managers who work in the accounting-tax areas and in RFB's service. The objective of applying the research instruments was to obtain a representative sample of the perception of taxpayers in the Eighth Fiscal Region of Brazil, which serves the state of São Paulo. Methodologically, this is an exploratory and descriptive research, with a qualitative and quantitative approach, which used factor analysis and cross-sectional logistic regression. The result of the study showed that 62.50% of taxpayers positively accept the use of e-mail in the RFB, according to TAM, confirming the hypothesis of e-mail acceptance. However, other respondents, corresponding to 37.50% of the sample, registered reservations about this service system, which draws attention to a critical point in the RFB's service policy. Among the various services offered by the RFB, it was observed that the most demanded was the Individual Taxpayer Registry (CPF), which corresponded to 62.05% of the total number of respondents. It is worth noting that no differences in ICT acceptance were identified between executive, receptive and guidance services. The interviews carried out with selected managers highlighted the ease of use of e-mail and the need to continue in-person service as an option when e-gov does not generate satisfactory results. Finally, it is worth highlighting that this study made a relevant contribution to the academic discussion on citizen service policies with an emphasis on the intensive use of ICT. In the practical-professional aspect, the study provided a greater basis for the management of the RFB, especially regarding the formulation of taxpayer service policies.
