Educação fiscal: percepção dos estudantes do ensino médio sobre a importância social dos tributos

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Soares , Kadidja Karolina Damasceno
Formigoni, Henrique
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Segura, Liliane Cristina
Tosi, Gioia Matilde Alba Tumbiolo
Controladoria e Finanças Empresariais
Objective of the study: This study aims to identify the perception of high school students about the social importance of taxes, to raise awareness about tax issues, considering that they will be future taxpayers and inspectors of the application of public resources. Design / methodology / approach: The research method developed is the single case study of direct observation, developed in the real world of the case, in order to verify relevant social phenomena. For the development of the research, a questionnaire of Trindade (2017), previously used as a data collection instrument, was revalidated, composed of 26 (twenty six) questions, with structured questions about tax education and social function of the taxes. Data collection was carried out in 2018, in a Social Assistance Center - São Bonifácio Social Works, located in Vila Caraguatá neighborhood, São Paulo, SP. The sample consisted of twenty students, aged between 12 and 15 years, who were regularly enrolled in 2018. The data analysis was divided into two stages: in the first one the profile of the students was verified and in the second one was verified their perception on tax education and social function of tax, using software R (version 3.5.0), calculating measures of central tendency, dispersion and position. Fisher's exact test was used to compare them between the groups. Results: The results indicated that the majority of the sample is female (55%); 60% of students do not know the purpose of the invoice, although most (90%) consider it important to require the invoice at the time of purchase. Most (55%) do not know that the value contained in the invoice expresses the value of the product plus the respective taxes and that without tax collection there is no public revenue; 55% of the sample understands that the act of paying taxes is a citizen attitude and 60% that the resources for the school to exist and to work comes from the collection of taxes; 90% of students do not know what tax evasion is and 70% do not know what it is for and where taxes collected are applied. Practical implications: Considering that this study is a pilot application, it is suggested that future studies be carried out in other locations and in public schools, in order to have a more generalized data generalization.
educação fiscal , ensino médio , tributos
Assuntos Scopus
SOARES , Kadidja Karolina Damasceno. Educação fiscal: percepção dos estudantes do ensino médio sobre a importância social dos tributos. 2019. 63 f. Dissertação ( Controladoria e Finanças Empresariais) - Universidade Presbiteriana Mackenzie, São Paulo .