Trabalho de Conclusão de Curso de Especialização
Tributação e orçamento público municipal: uma análise da educação fiscal no município de Lajeado - RS
Fecha
2022-08-29Autor
Santos, Tales Rosch Marques dos
Institución
Resumen
The social advances experienced by the Brazilian people in recent decades show
that the role of education as a means of social transformation is the epicenter of the
civic-citizen notion within society. The propagation of active citizenship is essential for
the construction of a more just and balanced society. In that regard, the role of tax
education in the lives of citizens becomes fundamental. In addition to the outdated
view that only involved the payment of taxes to the State, fiscal-citizen education
aims to make the individual aware of the role of taxes and their importance as they
finance goods and the provision of public services (Gangl et al., 2014). This scientific
article proposes a reflection on tax education and its benefits for citizens. The work
proposes a descriptive analysis of the profile of citizens in the city of Lajeado, Rio
Grande do Sul, in relation to their knowledge of tax education and their involvement
in the municipal public budget. The present study sought to observe how the level of
knowledge about taxes and fiscal education have repercussions on the participation
of the citizens of the city of Lajeado on the public budget. As a result, it was observed
that, in general, the population of Lajeado is aware of the importance of the issue of
fiscal education in the context of the citizen's formation of the individual; it is
concluded, given the result of the sample, that the lack of knowledge about the
instruments of active citizenship and social control (notably public hearings, among
others) directly affects the citizen's participation in the promotion of public policies, as
well as the ideal supervision of public resources collected.