Tributação e orçamento público municipal: uma análise da educação fiscal no município de Lajeado - RS

Abstract

The social advances experienced by the Brazilian people in recent decades show that the role of education as a means of social transformation is the epicenter of the civic-citizen notion within society. The propagation of active citizenship is essential for the construction of a more just and balanced society. In that regard, the role of tax education in the lives of citizens becomes fundamental. In addition to the outdated view that only involved the payment of taxes to the State, fiscal-citizen education aims to make the individual aware of the role of taxes and their importance as they finance goods and the provision of public services (Gangl et al., 2014). This scientific article proposes a reflection on tax education and its benefits for citizens. The work proposes a descriptive analysis of the profile of citizens in the city of Lajeado, Rio Grande do Sul, in relation to their knowledge of tax education and their involvement in the municipal public budget. The present study sought to observe how the level of knowledge about taxes and fiscal education have repercussions on the participation of the citizens of the city of Lajeado on the public budget. As a result, it was observed that, in general, the population of Lajeado is aware of the importance of the issue of fiscal education in the context of the citizen's formation of the individual; it is concluded, given the result of the sample, that the lack of knowledge about the instruments of active citizenship and social control (notably public hearings, among others) directly affects the citizen's participation in the promotion of public policies, as well as the ideal supervision of public resources collected.