From the perspective of the New Institutional Theory, legal enforcement of public transparency must overcome the culture of secrecy of bureaucracy. Fiscal and banking secrecy contributes to the remarkable presence of the culture of secrecy in bureaus such as Brazilian Federal Revenue Service - RFB, which is identified in the literature as a reference in e-Gov and active transparency practice. The comparative analysis of Brazil in the performance of the transparency policy remains satisfactory and RFB's performance contributes to this. However, is this performance confirmed by the treatment given to the responses to requests for access to information? The research uses public information requested by means of e-SIC in order to investigate the behaviour of agents to deny access to information, through the analysis of the responses in a multiple case study. We expect to contribute with public transparency theory once the requests involve more complex issues than those traditionally observed in the literature, covering all the levels of appeals set in the Brazilian Right to Information Act. Besides, bringing customs area as object of study, provides the possibility to embrace the Street-level bureaucracy discretion, inter-agency collaboration, and the role of the public company responsible for Information Technology development.
Galhardo, José Antonio Gouvêa, (2019). "PASSIVE TRANSPARENCY REALLY MATTERS? A MULTIPLE CASE STUDY ABOUT THE REFUSAL OF ACCESS TO PUBLIC INFORMATION FROM BRAZILIAN CUSTOMS AREA". In Proceedings of the 27th European Conference on Information Systems (ECIS), Stockholm & Uppsala, Sweden, June 8-14, 2019. ISBN 978-1-7336325-0-8 Research-in-Progress Papers.