TRANSFORMAÇÃO DIGITAL E ATENDIMENTO AO CIDADÃO: AVALIAÇÃO DAS MANIFESTAÇÕES EM UM ÓRGÃO ESTUDUAL FAZENDÁRIO

Abstract

The quality of citizen service in public administration has been a central theme in administrative reforms since the 1990s, with an emphasis on efficiency, transparency, and user satisfaction. Constitutional Amendment No. 19/1998 introduced the principle of efficiency in the provision of public services, reinforcing the need for mechanisms of social participation and periodic evaluation of service quality. Within this context, ombudsman offices have emerged as essential channels for citizen feedback, enabling the identification of shortcomings and the continuous improvement of services. This study analyzes complaints registered in the ombudsman system of a state tax agency, aiming to understand the main factors that affect service quality and taxpayer satisfaction. The general objective was to assess the quality of citizen service in a state tax agency, based on the feedback received through the ombudsman office between January 2018 and July 2023. The specific objectives included: conducting a literature review on quality in e-government, analyzing the content of complaints, and proposing improvements through the development of a technical-technological product. The research adopted both qualitative and quantitative approaches, utilizing secondary data from complaints submitted to the ombudsman office. A total of 762 complaints were collected, processed, and analyzed using the IRaMuTeQ software, which enabled textual statistics and Descending Hierarchical Classification (DHC). A systematic literature review was conducted using the Parsif.al platform, focusing on articles from the Scopus and Web of Science databases. Inclusion criteria covered publications from 2019 to 2023, written in English, and related to citizen satisfaction and quality in public service. The analysis of complaints revealed four main categories: 1. Customer Service – Issues related to courtesy, efficiency, and clarity in face-to-face and virtual interactions; 2. Service Delivery – Response Time – Delays in the resolution of processes, particularly regarding tax refunds; 3. Service Delivery – Systems – Failures in digital platforms, such as instability and difficulties in issuing documents; 4.Service Delivery – Registration – Difficulties in registering and updating personal or company data. The most frequent words included "request," "service," "system," and "problem," highlighting dissatisfaction with bureaucracy and inefficiency. The study also underscored the importance of transparency and the training of public servants to enhance the citizen experience. Despite technological and regulatory advancements, significant gaps in service quality remain. The implementation of a Quality Management System (QMS) and the adoption of more robust digital tools are essential to improve both efficiency and user satisfaction. The developed technical-technological product (a guidance booklet) aims to assist managers in applying evidence-based improvements. The study was limited to a single state agency, which may restrict the generalizability of the findings. Furthermore, the analysis focused solely on complaints, excluding positive feedback and suggestions for improvement. Opportunities for future research include: 1. Expanding the analysis to other public agencies; 2. Investigating the impact of public servant training policies on service quality; 3. Exploring the integration of artificial intelligence to streamline processes; 4. Assessing the effectiveness of the proposed guidance booklet as a management tool.