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Advisor(s)
Abstract(s)
Os temas da Cidadania e Educação Fiscal têm vindo a assumir, na última década, especial importância junto de Instituições Internacionais e de muitos Estados. A aposta na formação dos seus cidadãos numa cultura de empatia com o Estado fiscal faz parte das políticas públicas desenvolvidas por muitos Governos. O seu objetivo é promover a literacia, cultura, consciência e moralidade fiscais, bem como diminuir a fraude e evasão, e aumentar os níveis de cumprimento voluntário das obrigações.
Em Portugal, somente num “agora recente” se começaram a dar os primeiros passos. Com a presente dissertação foi nossa intenção estudar o que de melhor se tem feito no domínio da Educação Fiscal em diversos países. Acompanhando a experiência por eles adquirida, neste estudo desenvolvemos e estruturamos um conjunto de propostas e ensinamentos para colocar à disposição de todos os cidadãos, independentemente da sua idade ou grau de escolaridade, na forma de um Plano Nacional de Cidadania e Educação Fiscal.
É consabido que os programas de Educação Fiscal se afirmam como importantes ferramentas para que Governos e Administrações Tributárias. Ajudam igualmente na participação dos cidadãos nas decisões de afetação das receitas para o cumprimento das tarefas fundamentais que, nos termos da Constituição, incubem ao Estado, e da sua posterior fiscalização.
Na proposta apresentada estudamos os conceitos de cidadania, cidadania fiscal, educação fiscal e moral tributária e abordamos a importância dos impostos para a manutenção do Estado social, bem como as consequências negativas para a sociedade do resultado da fuga ao pagamento do imposto.
Atendo a esta realidade, e tendo presente em particular a experiência do Brasil, para além dos diversos projetos desenvolvidos em Portugal, apresentamos um Plano Nacional de Cidadania e Educação Fiscal a implementar, a nível macro, em Portugal. Plano este que se pretende integrador das várias gerações integrantes da sociedade portuguesa e centralmente articulado. Deve ser promovido e desenvolvido por um conjunto de atores, para se chegar à sociedade como um todo.
In the last decade, the subjects of Citizenship and Tax Education have become particularly important to international institutions and many States. The commitment to educate its citizens in a culture of empathy with the fiscal State is part of public policies developed by many governments. Its aim is to promote tax literacy, culture, awareness and morality, as well as reduce fraud and evasion, and increase levels of voluntary compliance with obligations. In Portugal, the first steps have only been taken recently. With this dissertation we intended to study the best practices in the field of Tax Education in several countries. Monitoring the experience acquired by these countries, in this study we develop and structure a set of proposals and lessons to be made available to all citizens, regardless of their age or level of education, in the form of a National Plan for Citizenship and Tax Education. It is known that the programs of Tax Education are important tools for Governments and Tax Administrations. They also help citizens participating in decisions on the allocation of revenues for the fulfilment of fundamental tasks which, under the Constitution, are incumbent on the State, and its subsequent monitoring. In this proposal we studied the concepts of citizenship, fiscal citizenship, tax education and tax morale and address the importance of taxes for maintaining the welfare state, as well as the negative consequences of tax evasion for society. In the light of this reality, and bearing in mind in particular the experience of Brazil, in addition to the various projects developed in Portugal, we present a National Plan of Citizenship and Tax Education to be implemented, at a macro level, in Portugal. This plan is intended to integrate the various generations that are part of Portuguese society and be centrally articulated. It must be promoted and developed by a group of actors in order to reach society as a whole.
In the last decade, the subjects of Citizenship and Tax Education have become particularly important to international institutions and many States. The commitment to educate its citizens in a culture of empathy with the fiscal State is part of public policies developed by many governments. Its aim is to promote tax literacy, culture, awareness and morality, as well as reduce fraud and evasion, and increase levels of voluntary compliance with obligations. In Portugal, the first steps have only been taken recently. With this dissertation we intended to study the best practices in the field of Tax Education in several countries. Monitoring the experience acquired by these countries, in this study we develop and structure a set of proposals and lessons to be made available to all citizens, regardless of their age or level of education, in the form of a National Plan for Citizenship and Tax Education. It is known that the programs of Tax Education are important tools for Governments and Tax Administrations. They also help citizens participating in decisions on the allocation of revenues for the fulfilment of fundamental tasks which, under the Constitution, are incumbent on the State, and its subsequent monitoring. In this proposal we studied the concepts of citizenship, fiscal citizenship, tax education and tax morale and address the importance of taxes for maintaining the welfare state, as well as the negative consequences of tax evasion for society. In the light of this reality, and bearing in mind in particular the experience of Brazil, in addition to the various projects developed in Portugal, we present a National Plan of Citizenship and Tax Education to be implemented, at a macro level, in Portugal. This plan is intended to integrate the various generations that are part of Portuguese society and be centrally articulated. It must be promoted and developed by a group of actors in order to reach society as a whole.
Description
Mestrado em Fiscalidade
Keywords
Cidadania Educação fiscal Imposto Moral Cidadãos Administração fiscal Citizenship Tax education Tax Morale Citizens Tax administration
Citation
Santos, P. A. G. F. (2023) Proposta de plano nacional para a cidadania e educação fiscal. [Dissertação de mestrado, Instituto Superior de Contabilidade e Administração de Lisboa]. Repositório Científico do Instituto Politécnico de Lisboa. http://hdl.handle.net/10400.21/17442