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Currently, different understandings prevail regarding the types of innovation, as well as their depth and difficulties in establishing comparability parameters (OPSI, 2018a, p. 17). In addition, Kung, Uen and Lin (2020) and Jia, Hu and Li (2021) mention that there are currently no consolidated tools that diagnose how much the existing climate in the public institution is suitable for innovation. In this sense, the present study aims to present an instrument that proposes to assess the institutional environment and its stimuli to the different types and depths of innovations. This proposal used the Declaration of Innovation for the Public Sector (OECD, 2019) as a basic framework. The survey stages resulted in more than 300 questionnaires, answered by auditors from the Federal Revenue Service. In the end, an instrument was tested and delivered to assess the institutional environment for innovation and compared it with the innovations generated. Prioritization of exploitation to the detriment of exploitation was found.
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