The methodological route implemented by the Higher Center for Tax Studies of the General Directorate of Revenues (DGI) of Nicaragua for the development of human talent. 2013-2023

Abstract

Human resources management in the Nicaraguan public sector has evolved towards a comprehensive training of human talent, aligned with the modernization of public management, and within the framework of strategic planning, which defines an approach based on competencies and continuous training. The objective of this article is to describe the methodological route used by the General Directorate of Revenue (GDR) for the development of human talent, and the main results obtained during the period 2013-2023. This research is non-experimental and descriptive, with a qualitative philosophical approach. The study universe is constituted by 400 collaborators of the GDR. the sample is non-probabilistic and is focused on the collaborators who have been part of the training programs coordinated by the Higher Center for Tax Studies (HCTS) and the categories recruitment, selection and development of human resources are addressed. Three types of data collection techniques were applied: documentary research, interview and focus group. The main results show that the GDR has adopted an approach focused on the comprehensive training of its personnel to meet institutional objectives. The training of civil servants in the GDR, coordinated by the HCTS, follows a methodological route that includes competency-based selection, performance evaluation and continuous training. The methodology applied has made it possible to train competent human capital committed to continuous improvement, strengthening public management and contributing to the country’s socioeconomic development. Between 2013 and 2023, significant improvements have been observed in the performance of civil servants and institutional efficiency. It is concluded that training faces challenges such as the need for specific technical training and continuous programs adapted to labor demands.