Educação fiscal para a cidadania.

Abstract

The relationship between the State and Society has been built on the history of humanity itself, through the participation of citizens in the construction of a more just and democratic society, where everyone fully exercises citizenship, and demands more and more transparency in government actions. In this context, the idea of Fiscal Education arises, with reference to the formation of the new generations for the exercise of citizenship with principles of justice and ethics. Thus, the objective of this research was to bring knowledge about the importance of fiscal education in the promotion of fiscal citizenship as a means of social transformation. For this, a bibliographical research was carried out, through a bibliographical review around the theme, identifying concepts such as Fiscal Citizenship, Tax Burden, Fiscal Justice and Regressive Tax System. In this understanding, we bring as theoretical reference, authors such as Albuquerque (1999), Cortella (2001), Cunha (2003), Furtado (2002), Ferrari (2008), Alexandre (2010), Martini, etc, federal agencies that pray about Fiscal Education seek to demonstrate the sources of State funding, highlighting the relevance of taxation as a means to build a society that is solidary and less unequal. Thus, in our methodological findings, we verify the influence of Fiscal Education in the stimulus to the taxpayer, in order to seek to guarantee voluntary collection and monitoring of the application of public resources, to the benefit of society, with the aim of reducing the conflict of relationship between The taxpayer citizen and the collecting State. In the final considerations, we show that it is necessary for the population to demand an effective social control to ensure the proper application of tax resources, with the goal that the country has a sustainable development, through the better application of the resources collected, because it is through Education that the citizen is better able to participate in a real way of public management.