Qualidade dos serviços prestados pela Secretaria Municipal de Finanças e Orçamento de Foz do Iguaçu: uma aplicação da Escala Servqual

Abstract

The growing demand for more efficient and citizen-oriented public services highlighted the need to assess the quality of municipal tax services, particularly in light of the expanded use of information systems. In this context, the study assessed the quality of services provided by the Municipal Finance and Budget Department of Foz do Iguaçu from the users’ perspective, using the SERVQUAL scale. The research adopted a descriptive-exploratory approach with quantitative analysis, based on structured questionnaires applied to users of municipal financial services. The sample consisted of respondents selected through convenience sampling, covering different service usage profiles and levels of interaction with the digital systems offered by the Department. The collected data were subjected to descriptive and inferential statistical analyses, enabling the measurement of quality gaps between users’ expectations and perceptions across the five SERVQUAL dimensions: tangibility, reliability, responsiveness, assurance, and empathy. The results revealed negative gaps in all evaluated dimensions, indicating that users’ perceptions were below both the minimum expected and the desired ideal levels. The most significant gaps were identified in responsiveness and tangibility, particularly regarding service agility, clarity of information, system usability, and technological infrastructure. The findings provided relevant evidence to support improvements in municipal public management, guiding actions aimed at enhancing service quality and strengthening the relationship between tax administration and citizens, in addition to contributing to future academic studies in the context of municipal public administration.