Public management in brazil: a measuring proposal aiming citzen tax education
Autor(a) principal: | |
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Data de Publicação: | 2015 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista de contabilidade e organizações |
Texto Completo: | https://www.revistas.usp.br/rco/article/view/55522 |
Resumo: | This article proposes to investigate whether the elements that underlie and allow tax education measure it in the form of multidimensional indicator. Thus, the research points out previous work related to tax education either in national and international levels; all of which consider education as a tool for the full exercise of citizenship. The data used in the research is a product of a field research realized with the support of the Brazilian Resource Management Education Program and was collected through surveymonkey. Through the use of a structured questionnaire, the research gathered a sample of 1.804 responses. The questionnaire was composed considering the fundaments of tax education present in tax education theories by the program manager at the Brazilian Resource Management Education Program. In order to identify the latent dimensions of the citizen tax education levels, data collected was treated by factor analysis. There is a possibility of measuring the understanding of tax education. It is seen that this is done with the use of multiple components. It is also pointed out that the research deals with the state of the art of the subject once it fosters and disseminates information regarding tax education issues enabling future research in the field. |
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Public management in brazil: a measuring proposal aiming citzen tax educationGESTÃO PÚBLICA NO BRASIL: UMA PROPOSTA DE MENSURAÇÃO DA EDUCAÇÃO FISCAL DO CIDADÃOTax Education. Brazilian National Tax Edication Program. Citzenship. Public Management. Analysis Factor.Educação fiscal. Programa Nacional de Educação Fiscal (PNEF). Cidadania. Gestão Pública.This article proposes to investigate whether the elements that underlie and allow tax education measure it in the form of multidimensional indicator. Thus, the research points out previous work related to tax education either in national and international levels; all of which consider education as a tool for the full exercise of citizenship. The data used in the research is a product of a field research realized with the support of the Brazilian Resource Management Education Program and was collected through surveymonkey. Through the use of a structured questionnaire, the research gathered a sample of 1.804 responses. The questionnaire was composed considering the fundaments of tax education present in tax education theories by the program manager at the Brazilian Resource Management Education Program. In order to identify the latent dimensions of the citizen tax education levels, data collected was treated by factor analysis. There is a possibility of measuring the understanding of tax education. It is seen that this is done with the use of multiple components. It is also pointed out that the research deals with the state of the art of the subject once it fosters and disseminates information regarding tax education issues enabling future research in the field. Neste artigo propõe-se mensurar o nível de educação fiscal do cidadão, a partir da base de dados do Programa Nacional de Educação Fiscal – PNEF. São apresentados alguns trabalhos que tratam da educação fiscal em nível nacional e internacional, cujos fundamentos retratam uma educação voltada ao exercício da plena cidadania. Os dados utilizados são resultados de uma pesquisa de campo realizada com o apoio da Escola de Administração Fazendária, utilizando como instrumento de coleta o surveymonkey. A amostra compreendeu 1.804 respostas a um questionário estruturado a partir dos fundamentos da educação fiscal pregados pela gestora do programa (ESAF). Os dados foram tratados por análise fatorial, sob o pressuposto de identificar dimensões latentes do nível de educação fiscal dos cidadãos. Pelos fundamentos, previa-se a identificação de sete dimensões, mas os resultados evidenciaram quatro dimensões latentes observáveis e fundamentadas teoricamente. Comprovou-se, apesar das limitações inerentes ao tipo de pesquisa, a possibilidade de mensuração do nível de entendimento da educação fiscal por múltiplos componentes, considerando afirmar que a educação e seus fundamentos são entendidos pela população, que reconhecem a sua importância, pressupondo ainda uma contribuição ao estado da arte da pesquisa na medida em que fomenta e dissemina a temática da educação fiscal no contexto acadêmico em nível de graduação e pós graduação e abre campo para estudos que objetivem revalidar os achados.Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade de Ribeirão Preto2015-12-31info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/xmlhttps://www.revistas.usp.br/rco/article/view/5552210.11606/rco.v9i25.55522Revista de Contabilidade e Organizações; Vol. 9 No. 25 (2015); 3-15Revista de Contabilidade e Organizações; Vol. 9 Núm. 25 (2015); 3-15Revista de Contabilidade e Organizações; v. 9 n. 25 (2015); 3-151982-6486reponame:Revista de contabilidade e organizaçõesinstname:Universidade de São Paulo (USP)instacron:USPporhttps://www.revistas.usp.br/rco/article/view/55522/107578https://www.revistas.usp.br/rco/article/view/55522/146311Copyright (c) 2015 Revista de Contabilidade e Organizaçõesinfo:eu-repo/semantics/openAccessBorges, Erivan FerreiraPereira, Jose MatiasBorges, Gilmara Mendes da Costa2020-06-25T13:36:41Zoai:revistas.usp.br:article/55522Revistahttps://www.revistas.usp.br/rcoPUBhttps://www.revistas.usp.br/rco/oairco@usp.br1982-64861982-6486opendoar:2020-06-25T13:36:41Revista de contabilidade e organizações - Universidade de São Paulo (USP)false |
dc.title.none.fl_str_mv |
Public management in brazil: a measuring proposal aiming citzen tax education GESTÃO PÚBLICA NO BRASIL: UMA PROPOSTA DE MENSURAÇÃO DA EDUCAÇÃO FISCAL DO CIDADÃO |
title |
Public management in brazil: a measuring proposal aiming citzen tax education |
spellingShingle |
Public management in brazil: a measuring proposal aiming citzen tax education Borges, Erivan Ferreira Tax Education. Brazilian National Tax Edication Program. Citzenship. Public Management. Analysis Factor. Educação fiscal. Programa Nacional de Educação Fiscal (PNEF). Cidadania. Gestão Pública. |
title_short |
Public management in brazil: a measuring proposal aiming citzen tax education |
title_full |
Public management in brazil: a measuring proposal aiming citzen tax education |
title_fullStr |
Public management in brazil: a measuring proposal aiming citzen tax education |
title_full_unstemmed |
Public management in brazil: a measuring proposal aiming citzen tax education |
title_sort |
Public management in brazil: a measuring proposal aiming citzen tax education |
author |
Borges, Erivan Ferreira |
author_facet |
Borges, Erivan Ferreira Pereira, Jose Matias Borges, Gilmara Mendes da Costa |
author_role |
author |
author2 |
Pereira, Jose Matias Borges, Gilmara Mendes da Costa |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Borges, Erivan Ferreira Pereira, Jose Matias Borges, Gilmara Mendes da Costa |
dc.subject.por.fl_str_mv |
Tax Education. Brazilian National Tax Edication Program. Citzenship. Public Management. Analysis Factor. Educação fiscal. Programa Nacional de Educação Fiscal (PNEF). Cidadania. Gestão Pública. |
topic |
Tax Education. Brazilian National Tax Edication Program. Citzenship. Public Management. Analysis Factor. Educação fiscal. Programa Nacional de Educação Fiscal (PNEF). Cidadania. Gestão Pública. |
description |
This article proposes to investigate whether the elements that underlie and allow tax education measure it in the form of multidimensional indicator. Thus, the research points out previous work related to tax education either in national and international levels; all of which consider education as a tool for the full exercise of citizenship. The data used in the research is a product of a field research realized with the support of the Brazilian Resource Management Education Program and was collected through surveymonkey. Through the use of a structured questionnaire, the research gathered a sample of 1.804 responses. The questionnaire was composed considering the fundaments of tax education present in tax education theories by the program manager at the Brazilian Resource Management Education Program. In order to identify the latent dimensions of the citizen tax education levels, data collected was treated by factor analysis. There is a possibility of measuring the understanding of tax education. It is seen that this is done with the use of multiple components. It is also pointed out that the research deals with the state of the art of the subject once it fosters and disseminates information regarding tax education issues enabling future research in the field. |
publishDate |
2015 |
dc.date.none.fl_str_mv |
2015-12-31 |
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://www.revistas.usp.br/rco/article/view/55522 10.11606/rco.v9i25.55522 |
url |
https://www.revistas.usp.br/rco/article/view/55522 |
identifier_str_mv |
10.11606/rco.v9i25.55522 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://www.revistas.usp.br/rco/article/view/55522/107578 https://www.revistas.usp.br/rco/article/view/55522/146311 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2015 Revista de Contabilidade e Organizações info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2015 Revista de Contabilidade e Organizações |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf application/xml |
dc.publisher.none.fl_str_mv |
Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade de Ribeirão Preto |
publisher.none.fl_str_mv |
Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade de Ribeirão Preto |
dc.source.none.fl_str_mv |
Revista de Contabilidade e Organizações; Vol. 9 No. 25 (2015); 3-15 Revista de Contabilidade e Organizações; Vol. 9 Núm. 25 (2015); 3-15 Revista de Contabilidade e Organizações; v. 9 n. 25 (2015); 3-15 1982-6486 reponame:Revista de contabilidade e organizações instname:Universidade de São Paulo (USP) instacron:USP |
instname_str |
Universidade de São Paulo (USP) |
instacron_str |
USP |
institution |
USP |
reponame_str |
Revista de contabilidade e organizações |
collection |
Revista de contabilidade e organizações |
repository.name.fl_str_mv |
Revista de contabilidade e organizações - Universidade de São Paulo (USP) |
repository.mail.fl_str_mv |
rco@usp.br |
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1797054144776765440 |