Educação fiscal: estudo sobre a percepção dos discentes do curso de Ciências Contábeis da Universidade Federal do Rio Grande do Norte

This paper aims to know the perception about Tax Education of undergraduate students of the Universidade Federal do Rio Grande do Norte (UFRN) who attend or have attended the Tax Education discipline. Considering the transformative character of Tax Education for the State-citizen relationship, this...

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Autor principal: Rocha, Ricardo Gonçalves
Outros Autores: Martins, Joana D'arc Medeiros
Formato: bachelorThesis
Idioma:pt_BR
Publicado em: Universidade Federal do Rio Grande do Norte
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Endereço do item:https://repositorio.ufrn.br/handle/123456789/41456
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Resumo:This paper aims to know the perception about Tax Education of undergraduate students of the Universidade Federal do Rio Grande do Norte (UFRN) who attend or have attended the Tax Education discipline. Considering the transformative character of Tax Education for the State-citizen relationship, this research sought to verify the knowledge of these students about the subject. The study presents the socioeconomic concepts about taxes, as well as the fundamentals of Tax Education, as defined by the National Program of Tax Education (PNEF), and also addresses the Nota Potiguar project, campaign launched by the State Government of Rio Grande do Norte, under the Tax Education Program (PEF). After this exploratory stage, the research focuses on data collection and analysis, obtained through a questionnaire, with a qualitative and quantitative approach. The results demonstrate lack of mastery of students on fundamental concepts to the theme. Despite admitting the importance of PNEF, students evaluate it as ineffective. And on the Nota Potiguar project, it is more evident to the students that it is a collection rather than an educational one. For future studies, it is suggested to apply the research in other populations to compare the results.