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Abstract(s)
Ser cidadão é ter a capacidade para viver em sociedade e ter em conta os direitos e deveres que estão subjacentes a esta realidade, sendo a educação o fio condutor que tem capacidade para instruir e ajudar nesta tarefa. No entanto, é fundamental que sejam pagos impostos a fim de contribuir para necessidades coletivas e os mesmos são, maioritariamente, vistos como um sacrifício que não têm benefícios a longo prazo. É com a perceção desta problemática que surge a presente dissertação “Cidadania e Educação Fiscal em Portugal”, onde começamos por elaborar uma breve revisão da literatura acerca dos conceitos de cidadania e educação fiscal e, posteriormente, falamos da relação existente entre os contribuintes e a Administração Fiscal e acerca do cumprimento e do não cumprimento das obrigações fiscais. Por essa mesma razão, era fundamental realizar um inquérito que avaliasse o impacto da ausência da educação fiscal e comparasse os contribuintes que tiveram contacto com a fiscalidade daqueles que o não tiveram e analisar os seus hábitos e a perceção que têm acerca do sistema fiscal português. Como conclusão geral, é notória a vontade que os contribuintes têm em alargar os seus conhecimentos acerca dos temas fiscais, sendo que não se observou uma tendência clara e significativa nas perceções dos inquiridos, de acordo com a sua formação fiscal. Este resultado pode dever-se à amostra escolhida, havendo a necessidade de diversificar e ampliar a mesma tendo em conta o estudo em causa.
Being a citizen is being able to live in society and to take into account the rights and duties which underlie this reality, and education is the common theme that has the capacity to guide and allow this task through success. However, it is essential that taxes should be paid in order to contribute to collective needs and they are mostly seen as a sacrifice that has no long-term benefits. It is with the notion of this issue that the present dissertation "Citizenship and Fiscal Education in Portugal" appears. We start by drawing up a brief literature review on the concepts of citizenship and tax education. After that, we talk about the relationship between taxpayers and Tax Administration, as well as the compliance and non- compliance with tax obligations. Therefore, it was essential to conduct a survey to measure the impact of the absence of tax education, to compare taxpayers who had contact with the taxation with those who did not, and also analyse their habits and their perception of the Portuguese tax system. To be conclusive, the willingness of taxpayers to increase their knowledge on fiscal issues is certain, but we do not observe a clear trend nor significant tendency on the perceptions of the respondents according to their fiscal formation. This result may be due to the chosen sample, which needs to be varied and expanded, taking into account the study in question.
Being a citizen is being able to live in society and to take into account the rights and duties which underlie this reality, and education is the common theme that has the capacity to guide and allow this task through success. However, it is essential that taxes should be paid in order to contribute to collective needs and they are mostly seen as a sacrifice that has no long-term benefits. It is with the notion of this issue that the present dissertation "Citizenship and Fiscal Education in Portugal" appears. We start by drawing up a brief literature review on the concepts of citizenship and tax education. After that, we talk about the relationship between taxpayers and Tax Administration, as well as the compliance and non- compliance with tax obligations. Therefore, it was essential to conduct a survey to measure the impact of the absence of tax education, to compare taxpayers who had contact with the taxation with those who did not, and also analyse their habits and their perception of the Portuguese tax system. To be conclusive, the willingness of taxpayers to increase their knowledge on fiscal issues is certain, but we do not observe a clear trend nor significant tendency on the perceptions of the respondents according to their fiscal formation. This result may be due to the chosen sample, which needs to be varied and expanded, taking into account the study in question.
Description
Mestrado em Fiscalidade
Keywords
Cidadania Educação Planeamento fiscal Contribuintes Fuga Citizenship Education Tax Planning Taxpayers Fugue