Silva, Maurício Corrêa daSouza, Fábia Jaiany Viana deAraújo, Aneide OliveiraSilva, José Dionísio Gomes da2015-09-162015-09-16SILVA, Maurício Corrêa da et. al. Avaliação de funções de governos estaduais e do distrito federal na percepção dos contribuintes/usuários. REUNIR: Revista de Administração, Contabilidade e Sustentabilidade, Campina Grande, PB, v. 4, n. 2, p. 1-19, 2014. Disponível em: <http://150.165.111.246/revistaadmin/index.php/uacc/article/view/153/pdf>. Acesso em: 27 maio 2015.2237-3667https://repositorio.ufrn.br/jspui/handle/123456789/19238This research intends to raise opinions concerning the levels of satisfaction of taxpayers/users about the functions of State and the Federal District governments: legislative; judiciary; public security; health; education; sanitation; environmental manage ment; sports and leisure; culture and administration, through a questionnaire in which grades from 1 to 10 are attributed. The questionnaire was made available in a proper electronic site in the period from June 1 st and July 12 th, 2013. An assessment of t he budget instrumental efficiency of the 26 States and the Federal District of the year 2012 was conducted as well. The results showed that the State of Minas Gerais, followed by São Paulo and Mato Grosso do Sul, were the most well rated by the taxpayers/u sers and the States of Tocantins, Rondônia and Alagoas obtained the lowest rates in the assessments of the 10 government functions. The functions “public security” and “health” were evaluated in a joint manner with the final grade of 3 (18% and 20%, respec tively, of the 643 taxpayers/users who participated in the research ) and “education” with grade of 4 (18%). In relation to the budget instrumental efficiency of 2012, the States of Alagoas, Amazonas, Bahia, Ceará and Maranhão were considered efficient, but relative to taxpayers/users' perception, the same States ranked 27 th , 7 th , 11 th , 20 th and 22 nd in the assessment ranking.porAcesso AbertoFunções de governo - Avaliação de eficiênciaContribuintesUsuáriosarticle