Quem fiscaliza os fiscais? Mecanismos de controle da Secretaria da Fazenda do Estado de São Paulo

Abstract

This research searched to identify and to analyze the main factors that influence the expression and development of the ethics in an organization of the state public sector Secretaria da Fazenda do Estado de São Paulo - SEFAZ, addressing the space occupied by Agentes Fiscais de Rendas - AFRs. The concern with the issue of ethical values is increasingly present in the public sector. Several fronts seems to announce the return of ethical philosophy: the development of new schools of thought, the renaissance of the ethical debate and the multiplication of the discussions. The structuring of the work stems from the history and unique position of the author, Production Engineer and AFR in the organization studied. Based on the multidisciplinary profile that characterizes Production Engineering, we sought to undertake an exchange to enable a fruitful discussion between the two fields. The first part of the work consisted of pointing out the problem of research against a broader background and theoretical reference chosen for it. Then the studied organization was presented and described their history together with the morphology of its population, composed of inspectors and other categories of servers. We show how the concepts relevant in this field: inspectors, taxes,internal mechanisms of control, ethics are constructed objects, resulting in a continuous process of evolution of the organization. The instruments for the control of conduct relating to the inspectors were identified and presented following a time sequence trying to define the rationale, motivation and support that had created the conditions for the formation of the instruments of the organization. We note that the process of building mechanisms of control surpasses the limits of the organization, coming to receive the influence of players as far away as: national and international civil organizations, media, academia, business and other public agencies. There is a dynamic process of export-import of theoretical models in the process of deploying the mechanisms of control. The rationality that these models praise, as the increase of emphasis in efficiency or visibility of the organization, dispute space with the civic ideal underlying the relationship between the public service and citizens. The existence of multiple rationalities in the mechanisms of control can be a factor of uncertainty in the form of public officials to give accounts. On the other hand, it also indicates that the public service and its servers are not indifferent to the yearnings of the society in the fight against the corruption, meeting agents worried in interpreting and taking care of the yearnings of ethics emanated by the society.