The relationship between performance and the dimensions of the Brazilian Federal Revenue Service’s procurement structure

Abstract

This article investigates the performance of the Brazilian Federal Revenue Service’s (FRS) procurement function from the perspective of the dimensions of its organizational structure. Using data collected from the FRS, the methodological strategy consisted of summarization and regression techniques, identifying variables linked to the centralization, formalization, and specialization of the procurement structure, and the relationship of these elements with its performance. The results indicated significant and positive relationships between centralization and time-related performance measures. In contrast, occupational specialization at intermediate levels was negatively associated with competition, while accumulated experience in the procurement area was positively associated with bidding times. Formalization showed associations that indicate a trade-off between financial resources and time. Consequently, the research contributes to the field of public administration by investigating the structure and performance of procurement in a Brazilian institution with national operations, looking into gaps identified in national and international articles, such as those related to the country, scope, and diversity of the purchases analyzed, and interpreting the causal aspects of these associations.