Analyse collective du travail des inspecteurs des impôts au Brésil dans l’État de Rio de Janeiro

Abstract

The article presents the results of a study of tax inspectors from Brazil’s Receita Federal (tax administration). It draws on contributions made by Dejours (1980) and Gaulejac (2005b) on the alignment of public administration and management. It highlights the inspectors’ dissatisfaction and suffering in relation to the changes implemented by the department’s senior management as part of the “Modernizing Brazil” project.

Keywords

• management and public administration in Brazil
• collective analysis of work
• subjectivity in the workplace
• tax inspectors work
• public officials dissatisfaction with work