Santos, Francisco Carlos Barbosa dos2024-03-182024-03-182023THOMÉ, Fernanda Mendes. Remuneração variável na administração tributária: impactossobre a arrecadação de impostos. Goiânia (GO), 2023.99 f. Dissertação (Mestrado Profissional em Administração) - Centro Universitário Alves Faria, 2023.http://repositorio.unialfa.com.br/handle/123456789/316Public Administration has evolved as to seek greater levels of efficiency on the delivery of quality public services. To this aim, the variable remuneration of its servants has been used as a strategic tool. This study sought to discuss whether this practice applied to employees of the municipal Tax Administration promotes an impact on tax collection. The work was done through a qualitative study applying Bardin's content analysis on ten interviews with union representatives of tax auditors of Brazilian capitals. It was noticed that, although there is no legal framework that guarantees legal certainty to the funds received, there is satisfaction and a sense of belonging from those who perceive them. Despite not being the focus of the study, it was noticed a great political influence on careers, especially due to the coalition presidential system, demonstrating the failure of bureaucratic insulation, especially at this level of federative entity.ptRemuneração variávelAdministração tributárioArrecadação tributária