Educação fiscal: democratização e transparência na gestão pública municipal

Abstract

The propose boarding by this research is In analysis tools that demonstrate the importance of expanding more and more participation of civil society in search of decisions that may lead to guidelines of a true national development project and Education Tax. It is intended to reflect here that ignorance is the main cause of the failure of society on issues of interest, and to this end, consider the Audit Education as a tool to promote community involvement in order to intensify the exercise of citizenship. The reference for the constructions put forward comes from the National Program Taxpayer Education (PNEF), developed by the Ministry of Finance, in this context, boarding the themes developed here, with the aim of raising the public importance of their participation in the social context, especially in as regards the management of public policy and control the implementation of public spending. Based on the analyzed case, the problem of democratic deficit is shown so that people move from the position of mere spectators of participatory agents of measures that meet their needs as the goal to reveal to society the means of rights and duties that have to collaborate with the greater development of their community. The present conditions reveal a landscape of alienation among individuals in collective affairs, which is inconsistent with the democratic political landscape that we are part, intending to educate the Education Tax practice of citizenship with regard to the realization of democracy, giving prominence to social control public administration to promote a more significant social responsibility for a transparent fiscal framework.