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Advisor(s)
Abstract(s)
A presente dissertação tem por finalidade demonstrar que, no âmbito da educação cívica do cidadão, a Educação Fiscal é um elemento crucial quanto à consciencialização da função social dos impostos, sendo que uma das faixas etárias decisivas na execução de um Plano de Cidadania e Educação Fiscal é a das crianças e adolescentes. É certo que quer a escola, quer a família, assumem ou entende-se que deviam assumir, um papel fundamental no ensino dos valores da Cidadania e Educação Fiscal, direcionada às suas crianças. Em Portugal constata-se que não se têm observado iniciativas relevantes nesta matéria em geral e, em particular, no respeitante a crianças. No entanto, na análise documental realizada, é percetível que começam a estar presentes os pilares necessários para o avanço de uma Educação Fiscal, a múltiplos níveis, inclusive quanto às escolas. O Ministério das Finanças e nele a Autoridade Tributária e Aduaneira, pode e deve assumir uma função relevante nesta matéria, mas também ao nível do Ministério da Educação, bem como do Ministério da Presidência e Modernização Administrativa e da sua Secretaria de Estado para a Cidadania e a Igualdade, muito pode ser feito em termos de Educação Fiscal Escolar, por exemplo no respeitante à disciplina de Cidadania e Desenvolvimento que está ser lecionada nas escolas do país. Analisado o conteúdo programático da disciplina de Cidadania e Desenvolvimento conclui-se que a temática Educação / Cidadania Fiscal não está efetivamente ser ensinada no âmbito da disciplina Cidadania e Desenvolvimento, nem de qualquer outra forma sustentada nas escolas portuguesas, pelo que são apresentadas nesta dissertação as bases para implementação de um Plano Nacional de Educação Fiscal Escolar em Portugal.
This dissertation aims to demonstrate that, within the framework of the civic education of the citizen, of the social function of taxes, one of the key age groups in the implementation of a plan of citizenship and tax Education to children and adolescents. It is true that either the school or the family, or it is understood that should assume a key role in teaching the values of citizenship and Tax Education, directed to their children. In Portugal notes that relevant initiatives in this field have observed in General and, in particular, with regard to children. However, in the documentary analysis, is perceptive that begin to attend the pillars needed to advance a Tax Education, multiple levels, including schools. The Ministry of finance and the Tax and Customs Authority, can and must play a relevant role in this area, but also at the level of the Ministry of education and the Ministry of administrative Presidency and His State Secretariat for citizenship and equality, much can be done in terms of Education School Tax, for example as regards citizenship and development discipline that is being taught in schools in the country. Analyzed the content of Citizenship and Development concluded that the subject Education/Fiscal Citizenship is not effectively be taught within the discipline Citizenship and Development, or otherwise sustained Portuguese schools, and for this reason are presented in this dissertation the foundations for implementing a plan National plan for Education School Tax in Portugal.
This dissertation aims to demonstrate that, within the framework of the civic education of the citizen, of the social function of taxes, one of the key age groups in the implementation of a plan of citizenship and tax Education to children and adolescents. It is true that either the school or the family, or it is understood that should assume a key role in teaching the values of citizenship and Tax Education, directed to their children. In Portugal notes that relevant initiatives in this field have observed in General and, in particular, with regard to children. However, in the documentary analysis, is perceptive that begin to attend the pillars needed to advance a Tax Education, multiple levels, including schools. The Ministry of finance and the Tax and Customs Authority, can and must play a relevant role in this area, but also at the level of the Ministry of education and the Ministry of administrative Presidency and His State Secretariat for citizenship and equality, much can be done in terms of Education School Tax, for example as regards citizenship and development discipline that is being taught in schools in the country. Analyzed the content of Citizenship and Development concluded that the subject Education/Fiscal Citizenship is not effectively be taught within the discipline Citizenship and Development, or otherwise sustained Portuguese schools, and for this reason are presented in this dissertation the foundations for implementing a plan National plan for Education School Tax in Portugal.
Description
Mestrado em Fiscalidade
Keywords
Cidadania Educação fiscal Escola Plano Citizenship Fiscal Education School Plan