Garantia da autonomia federativa: um estudo sob a percepção dos discentes da UFCG na cidade de Sousa-PB.

Abstract

The Brazilian taxation is complex because there is a lot of rules that lead the tax system. Thus, the power io tax is necessary to the federal state, by allowing the redistribution tax revenue in counties. It is noticed that the Federalism is the form of state adopted by the Federative Republic of Brasil, being characterized by the existence of several political persistence, which must have an appropriate distribution of the national resources so that the sustentabilidade of the State remains guaranteed. In this sense, this inquiry took as a general objective it to analyse under the perspective of the pupils the importance of the distribution of the tax receipts for the maintenance of the federative form of the Brazilian State, while guaranteeing the political and financial autonomies of the federate beings. The theme appears to be relevant by the fact that the federal tax is a major source of funds for the government can adequately meet the needs of the population. We administered a questionnaire to students from the Accounting Sciences UFCG - campus Sousa-PB, using the methodology descriptive and qualitative literature, in order to achieve the research objectives. It can be observed in the results of the analysis regarding the perception of students who are enrolled between the 1st and 4th periods, they answered correctly on topics such as federal state and its characteristics and on the correct classification of taxes on taxes, fees and contributions. The survey also revealed that students who are enrolled between the 7th and 9th periods had a greater knowledge of the subject, especially on issues that require a deeper knowledge, such as setting rates and on the powers of federal entities. With respect to the subject matter, it is understood that the main objective of decentralization is to seek autonomy for their loved so that each carries its socioeconomic function consciously and effectively to properly apply its resources in order to meet the best possible to the needs of the population, through a social control of public spending as well. It is understood that actions like these, in addition to responding to the desires of citizens who value the public administration and reduce social inequality.