Educação fiscal: desafios e possibilidades de sua inserção nas escolas públicas municipais de João Pessoa, como um componente interdisciplinar essencial para a formação da cidadania

Abstract

Fiscal Education is understood as being a necessary tool concerning the citizenship promotion, once its contributions are immense. Among them, it is important to point out the citizen recognition as being a taxpayer, the monitoring of Public Administration actions, the fight related to some deviations concerning the funds for social programs development, the execution of public policies and the fight against tax crimes. The implementation of such theme in some public schools in João Pessoa, however, is not a reality yet. This research, therefore, aims at analyzing both the challenges and the possibilities for introducing Fiscal Education at these schools, as an essential interdisciplinary component for the citizen. For doing so, a study was carried out on the National Fiscal Education Program, considering its foundations, characteristics and legal provision. Besides, it also considered the Fiscal Education proposal concerning the Common National Curriculum Base, as a transversal content. As a posterior step, the Municipal Fiscal Education Program together with the pedagogical projects which were sent by the Municipal Fiscal Education Group to the Education Secretariat, were analyzed so as to make the Program effective in the teaching units. As to the methodological procedures, the researcher applied some interviews with elementary school students (from the 4th up to the 9th years), EJA, and also with some Education professionals in order to assess both the students' receptivity in relation to the theme, and the professionals´ acceptance level for being Tax Education multipliers in the schools of João Pessoa. As to the results, the survey showed that more than half of the interviewees were not aware of the subject, of the PNEF, and also unaware of any research and pedagogical projects involving such theme. It was unanimous among them the statement that in the school where they studied or worked there was no program being developed. Despite the lack of knowledge concerning Tax Education, however, 77.6% of the interviewees considered its study to be very relevant and 22.4% found it relevant; nobody considered it to be kind of irrelevant or irrelevant. It is important to point out that the acquisition of knowledge about the National Tax System by the citizen was also seen as being important by the majority of students and professionals. Following this perspective, 98.4% agreed that citizen participation is necessary in the decision-making process for allocating public spending, as a consideration for the payment of taxes that it makes. Taking into consideration one hundred and twenty-five people interviewed, one hundred and nineteen would like Fiscal Education to be included in their school Political-Pedagogical Project; the last question of the collection instrument revealed that 83.2% of the employees completelly agreed with the statement proposed in this paper, that “Tax Education is an essential interdisciplinary component for the formation of citizenship”. Based on the above, the researcher prepared some intervention proposals so that Fiscal Education may be effectively implemented in the public schools of João Pessoa both through the PPP and also through other teaching mechanisms.