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Advisor(s)
Abstract(s)
A cidadania fiscal resulta do nascimento de uma cultura, que assenta sobre a consciência cívica de cada cidadão, sendo esta formada pelas suas crenças, valores e comportamentos decorrentes da sua moral. Na prática, podemos afirmar que todos estes conceitos estão interligados. Mas importa questionar, como é formada e influenciada esta moral, tendo aqui um papel preponderante para esta a resposta, o
termo de educação fiscal.
O desenvolvimento de programas de educação, que dão a conhecer o que é os impostos, qual a sua finalidade e as formas como o cidadão pode e deve participar, assume uma grande relevância, quando falamos da construção de um dever cívico, sustentada por uma sólida moral fiscal.
É com base nesta ideia que surge a presente dissertação: Moral Fiscal, o papel da Educação Fiscal.
Iremos iniciar este estudo com uma breve revisão da literatura acerca dos conceitos de cidadania fiscal, moral fiscal e educação fiscal, uma vez que já conseguimos compreender que a educação fiscal, vai contribuir para uma evolução individual da perceção de cada indivíduo.
Posteriormente, iremos fazer uma análise do inquérito efetuado, que tinha como objetivo, observar os fatores que influenciavam a moral fiscal e correlacioná-los com algumas questões comportamentais que possam ter influência da moralidade dos inquiridos e a sua perceção para os programas de educação fiscal.
Por fim, iremos fazer uma breve conclusão sobre a aferição da opinião destes contribuintes, sobre o papel que a educação fiscal pode ter na edificação da moral fiscal.
Tax citizenship results from the birth of a culture, which is based on each citizen's civic conscience, and is formed by his or her beliefs, values, and behaviors arising from his or her morals. In practice, we can say that all these concepts are interconnected. But it is important to ask how this morality is formed and influenced, and the term fiscal education plays a preponderant role in the answer. The development of educational programs, which make known what taxes are, what their purpose is and how the citizen can and should participate, assumes a great relevance when we talk about the construction of a civic duty, supported by a solid tax morale. It is based on this idea that the present dissertation arises: tax Morale, the role of Tax Education. We will start this study with a brief review of the literature on the concepts of tax citizenship, tax morality and tax education, since we have already understood that fiscal education will contribute to an individual evolution of each individual's perception. Subsequently, we will make an analysis of the survey, which aimed to observe the factors that influence tax morale and correlate them with some behavioral issues that may influence the morality of respondents and their perception of tax education programs. Finally, we will make a brief conclusion on the assessment of the opinion of these taxpayers, on the role that tax education can have in building tax morale.
Tax citizenship results from the birth of a culture, which is based on each citizen's civic conscience, and is formed by his or her beliefs, values, and behaviors arising from his or her morals. In practice, we can say that all these concepts are interconnected. But it is important to ask how this morality is formed and influenced, and the term fiscal education plays a preponderant role in the answer. The development of educational programs, which make known what taxes are, what their purpose is and how the citizen can and should participate, assumes a great relevance when we talk about the construction of a civic duty, supported by a solid tax morale. It is based on this idea that the present dissertation arises: tax Morale, the role of Tax Education. We will start this study with a brief review of the literature on the concepts of tax citizenship, tax morality and tax education, since we have already understood that fiscal education will contribute to an individual evolution of each individual's perception. Subsequently, we will make an analysis of the survey, which aimed to observe the factors that influence tax morale and correlate them with some behavioral issues that may influence the morality of respondents and their perception of tax education programs. Finally, we will make a brief conclusion on the assessment of the opinion of these taxpayers, on the role that tax education can have in building tax morale.
Description
Mestrado em Fiscalidade
Keywords
Moral fiscal Educação fiscal Cidadania fiscal Literacia fiscal Tax morale Tax education Tax citizenship Tax literacy
Citation
Almeida, B. S. C. (2022) Moral fiscal: o papel da educação fiscal. (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/15399