Tax education as an instrument of social change
| Autor | Ana Cecília Bezerra de Aguiar - Fernanda Castelo Branco Araujo |
| Páginas | 2839-2863 |
Working Group: Law and Education • 2839
Tax education as an instrument of social change
Ana Cecília Bezerra de Aguiar
Fernanda Castelo Branco Araujo
Abstract: Starting from the role given to the citizen by the current constitution-
al order and believing in the transformative power that legal rules have to meet
the requests of those who create them, the present study looks up to investigate
how tax education can contribute to a change that softens the social decits
observed in Brazilian citizenship. For this, we make an initial exposure about
citizenship in Brazil, covering an historical analysis and showing the contours
it has nowadays. Then we discuss the theme social change, arguing how law and
educationmaycontributeto itsoccurrenceSothe studyentersspecicallyon
theeldoftaxeducationfocusingontheNationalTaxEducationProgramFi-
nally, the last part of the paper addresses to discuss about the deployment of so-
cial observatories in public spending in Brazil as a result of a change in citizens
posture through the spread of tax education in the country. Based mainly on the
connection between the aims of tax education and the components of the current
concept of citizenship and the promising performance of social observatories, it
is concluded that it’s right to invest in tax education as a way of building an
activecitizenproleWeshouldnotforgethoweverthatitisnecessarytoover-
comingthe diculties pointed andto increasing such policiestoensure that
thepromotedsocialchangeisalsoincreasinglysignicantThemethodologyof
the research is descriptive, presenting information about the elements that form
the object of study, and explanatory, seeking to establish relations of cause and
eectconcerningtheobjectsstudiedItsnatureinturnisqualitativebecause
the study aims to translate the phenomena of the social world.
Keywords: Citizenship. Social change. Tax education.
1 Introduction
In the current constitutional order, citizenship is given to great
prominence, becoming a key precept on which the Federative Republic
2840 • XXVI World Congress of Philosophy of Law and Social Philosophy
of Brazil is structured.
In the context of redemocratization in which the Charter was en-
actedits citizen prole wasinsistentlydisclosedas observed for ex-
ample, by the wide range of fundamental rights recognized. However,
turningaention tothe historicalandsocialrealityof thecountry the
gapbetweenthe prole of the citizens designed bythe current Con-
stitutionandtheeectivepopular participation in the conduct of the
Nationspoliticallife
Thus, it follows that the implementation of constitutional pro-
visions requires changes in Brazilian society, so that people can be en-
gaged in an active citizenship as prescribed in the Higher Law. The
simple legal provision does not have the privilege of itself make the nec-
essarychangesHowevertheexistenceofsuchrulesoerslegitimacyto
all actions to turn toward the achievement of their goals.
Among these actions it is believed to be education toward cit-
izenship that can contribute to social change more eciently In the
present study, tax education was elected among the branches of citizen
education to be examined on its potential to contribute to the formation
of a stronger citizenship in the country, making concrete the existence of
a democratic state.
We make an initial exposure about citizenship in Brazil, covering
an historical analysis and showing the contours it has nowadays. Then
we discuss the theme social change, arguing how law and education
maycontributetoitsoccurrenceSothestudyentersspecicallyonthe
eldoftaxeducationfocusingontheNationalTaxEducationProgram
Finally, the last part of the paper addresses to discuss about the
deployment of social observatories in public spending in Brazil as a re-
sult of a change in citizens posture through the spread of tax education
in the country.
Based mainly on the connection between the aims of tax educa-
tion and the components of the current concept of citizenship and the
promising performance of social observatories, it is concluded that it’s
right to invest in tax education as a way of building an active citizen pro-
leWeshould notforget howeverthat itis necessarytoovercoming
thedicultiespointedandtoincreasingsuchpoliciestoensurethatthe
promotedsocialchangeisalsoincreasinglysignicant
2 Brief history of citizenship in Brazil and its characteristics in
the current constitutional order
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