Educação fiscal e sociedade: um estudo com os contribuintes atendidos na ARF da cidade de Sousa-PB.

Abstract

The relationship between the state and the society has been built with the history of humanity, through the participation of citizens in building a more democratic and fairer society, which everyone can fully exercise citizenship, and require more transparency in government actions . In this context arises the idea of Fiscal Education , having as reference the formation of new generations for the exercise of citizenship based on fairness and ethics. The objective of this survey was to verify how aware the taxpayers from Sousa are of the importance attached to the Fiscal Education and its benefits to society. This was conducted in a bibliographic and field research, so that collecting data was performed by a questionnaire, made up open and closed questions applied to the taxpayers from Sousa. Achieving on the results that most of the managers have a responsible and a citizenship view, aiming to fulfill their tributary obligations, since they assume the importance of these resources to the existence and maintenance of the state. On the other hand, they recognize that there is insufficient transparency of the Government on the implementation of these resources and believe they may be being mismanaged. According to the managers, the Fiscal Education encourages the taxpayers to ensure the collection and monitoring the implementation of public resources to the benefit of society, in order to reduce the conflict relationship between the citizen taxpayer and the state tax collector. Making it necessary that the population requires an effective social control to ensure proper application of tax funds, with the objective of a sustainable development of the country through the best use of funds collected.