Public management in brazil: a measuring proposal aiming citzen tax education

• Autor(a) principal: Borges, Erivan Ferreira
• Data de Publicação: 2015
• Outros Autores: Pereira, Jose Matias, Borges, Gilmara Mendes da Costa
• 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
• topic: Tax 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.