LINS, A. R.; http://lattes.cnpq.br/9306323812248496; LINS, Andressa Roberto.
Resumo:
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.