Fiscal education: premise for a better perception of the tax issue

Detalhes bibliográficos
Autor(a) principal: Grzybovski, Denize
Data de Publicação: 2006
Outros Autores: Hahn, Tatiana Gaertner
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista de Administração Pública
Texto Completo: https://periodicos.fgv.br/rap/article/view/6861
Resumo: Taxes are inherent to the state’s existence, necessary to the organization of society and a tender spot in the state-citizen relationship. This article explores theoretical concepts of fiscal education and public administration and uses empirical data in order to discuss ways to bring the State’s and the citizens’interests closer. The investigated subjects were entrepreneur-administrators. The conclusion reveals a lack of synchronism between what the citizen expects and is willing to pay and what the government offers and demands in terms taxes. The implementation of fiscal education programs allows the citizen to know and understand the state and its structure, the socioeconomic function of taxes, and the value of tax revenue, stimulating him to check how his taxes are put into use.
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spelling Fiscal education: premise for a better perception of the tax issueEducação fiscal: premissa para melhor percepção da questão tributáriataxesrevenuetax payerfiscal education.tributoarrecadaçãocontribuinteeducação fiscal.Taxes are inherent to the state’s existence, necessary to the organization of society and a tender spot in the state-citizen relationship. This article explores theoretical concepts of fiscal education and public administration and uses empirical data in order to discuss ways to bring the State’s and the citizens’interests closer. The investigated subjects were entrepreneur-administrators. The conclusion reveals a lack of synchronism between what the citizen expects and is willing to pay and what the government offers and demands in terms taxes. The implementation of fiscal education programs allows the citizen to know and understand the state and its structure, the socioeconomic function of taxes, and the value of tax revenue, stimulating him to check how his taxes are put into use.Tributo é elemento inerente à existência do Estado, necessário à organização da sociedade e ponto nevrálgico da relação Estado-cidadão. Este artigo explora os conceitos teóricos da educação fiscal e da administração pública para, por meio de dados empíricos, discutir alternativas para aproximar os interesses do Estado aos do cidadão. Os sujeitos investigados são caracterizados como administradores-empresários. Os resultados revelam falta de sintonia entre o que o cidadão espera e está disposto a contribuir com aquilo que o governo oferece e exige em tributos. Implantar programas de educação fiscal é uma alternativa que possibilita ao contribuinte conhecer o Estado e sua estrutura, a função socioeconômica dos tributos, o valor da arrecadação tributária, além de incen- tivar o acompanhamento da aplicação dos recursos arrecadados.Fundação Getulio Vargas (FGV EBAPE)2006-01-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.fgv.br/rap/article/view/6861Brazilian Journal of Public Administration; Vol. 40 No. 5 (2006); 841 a 864Revista de Administração Pública; Vol. 40 Núm. 5 (2006); 841 a 864Revista de Administração Pública; v. 40 n. 5 (2006); 841 a 8641982-31340034-7612reponame:Revista de Administração Públicainstname:Fundação Getulio Vargas (FGV)instacron:FGVporhttps://periodicos.fgv.br/rap/article/view/6861/5434Grzybovski, DenizeHahn, Tatiana Gaertnerinfo:eu-repo/semantics/openAccess2021-11-17T20:55:24Zoai:ojs.periodicos.fgv.br:article/6861Revistahttps://ebape.fgv.br/publicacoes/rapONGhttps://old.scielo.br/oai/scielo-oai.php||rap@fgv.br1982-31340034-7612opendoar:2021-11-17T20:55:24Revista de Administração Pública - Fundação Getulio Vargas (FGV)false
dc.title.none.fl_str_mv Fiscal education: premise for a better perception of the tax issue
Educação fiscal: premissa para melhor percepção da questão tributária
title Fiscal education: premise for a better perception of the tax issue
spellingShingle Fiscal education: premise for a better perception of the tax issue
Grzybovski, Denize
taxes
revenue
tax payer
fiscal education.
tributo
arrecadação
contribuinte
educação fiscal.
title_short Fiscal education: premise for a better perception of the tax issue
title_full Fiscal education: premise for a better perception of the tax issue
title_fullStr Fiscal education: premise for a better perception of the tax issue
title_full_unstemmed Fiscal education: premise for a better perception of the tax issue
title_sort Fiscal education: premise for a better perception of the tax issue
author Grzybovski, Denize
author_facet Grzybovski, Denize
Hahn, Tatiana Gaertner
author_role author
author2 Hahn, Tatiana Gaertner
author2_role author
dc.contributor.author.fl_str_mv Grzybovski, Denize
Hahn, Tatiana Gaertner
dc.subject.por.fl_str_mv taxes
revenue
tax payer
fiscal education.
tributo
arrecadação
contribuinte
educação fiscal.
topic taxes
revenue
tax payer
fiscal education.
tributo
arrecadação
contribuinte
educação fiscal.
description Taxes are inherent to the state’s existence, necessary to the organization of society and a tender spot in the state-citizen relationship. This article explores theoretical concepts of fiscal education and public administration and uses empirical data in order to discuss ways to bring the State’s and the citizens’interests closer. The investigated subjects were entrepreneur-administrators. The conclusion reveals a lack of synchronism between what the citizen expects and is willing to pay and what the government offers and demands in terms taxes. The implementation of fiscal education programs allows the citizen to know and understand the state and its structure, the socioeconomic function of taxes, and the value of tax revenue, stimulating him to check how his taxes are put into use.
publishDate 2006
dc.date.none.fl_str_mv 2006-01-01
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://periodicos.fgv.br/rap/article/view/6861
url https://periodicos.fgv.br/rap/article/view/6861
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://periodicos.fgv.br/rap/article/view/6861/5434
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Fundação Getulio Vargas (FGV EBAPE)
publisher.none.fl_str_mv Fundação Getulio Vargas (FGV EBAPE)
dc.source.none.fl_str_mv Brazilian Journal of Public Administration; Vol. 40 No. 5 (2006); 841 a 864
Revista de Administração Pública; Vol. 40 Núm. 5 (2006); 841 a 864
Revista de Administração Pública; v. 40 n. 5 (2006); 841 a 864
1982-3134
0034-7612
reponame:Revista de Administração Pública
instname:Fundação Getulio Vargas (FGV)
instacron:FGV
instname_str Fundação Getulio Vargas (FGV)
instacron_str FGV
institution FGV
reponame_str Revista de Administração Pública
collection Revista de Administração Pública
repository.name.fl_str_mv Revista de Administração Pública - Fundação Getulio Vargas (FGV)
repository.mail.fl_str_mv ||rap@fgv.br
_version_ 1798943764953169920

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