Remuneração por desempenho: impacto do sistema de classificação de mérito usado na autoridade tributária, na motivação dos funcionários: (2010-2012)

Abstract

The present work is the result of a case study on the merit system used to performance evaluation of AT employees whose objective was to analyze the impact of this system in the motivation of employees, emphasizing the evolution of the merits attributed taking into account the constraints that this instrument may have, on the one hand, and the contribution that even gave it to the institution, on the other. It should be noted that this system differs from that applied in the public function, called the Performance Management System in Public Administration (SIGEDAP). The study used the monographic method using direct documentation techniques and indirect which consists of bibliographic and documentary review; and was also supported by interviews and direct interaction with employees of different levels in the institution. The history of public administration in Mozambique comprised several phases, from the pre-colonial to post-colonial period. The work focused on the period between 2010 and 2012, characterized by reforms in the PA, resulting from the Global Sector Reform Strategy (EGRSP) 2001-2011, influenced by the constraints of the Bretton institutions Woods, namely from the IMF and BM. The reforms made TA a modern institution, competitive and results-oriented. 964 / 5000 Resultados de tradução The study revealed that the use of the contingency management model in TA aims to monitor the dynamics of the market and respond to the objectives of the reform with the introduction of merit performance evaluation system that establishes evaluation criteria and parameters taking into account the achievement of the determined results and ensuring competitiveness. Although consider the system important, it has some subjectivity and lack of transparency in its implementation to make it reliable to employees. The study concluded that TA combines two methods of evaluation namely graphic scales and evaluation by results. The system presents typical constraints of these two methods - lack of flexibility limiting the evaluator to observe only what is established in the instrument, thus ignoring other characteristics that may exist. There is a lot of subjectivity increasing the risk of manipulation of the results by the evaluator.