EDUCAÇÃO FISCAL
Autor: Manoel | Publicado: 2016-01-16T18:27:00-08:00






EREMT

Escola de Referência em Ensino Médio de Timbaúba






 
 
  
  
  
  
  
  
  
  
  
  
  
  
 
 
 

 
















Manoel Joaquim da Silva (Org.)









Timbaúba (PE) / 201















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1



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Apresentação



Esta
apostila é um instrumento de orientação destinado para educadores a fim de que
estes possam desenvolver na escola um trabalho de Educação Fiscal, mostrando
aos sujeitos do processo educativo como eles devem exercer seus direitos e
deveres no exercício da cidadania.



A
Educação Fiscal depende de uma rede de pessoas em todo o Brasil. Elas são
responsáveis pelo trabalho voluntário, incansável e persistente de
conscientizar sobre a importância do tributo e do controle social dos cidadãos
sobre sua correta aplicação. É partindo desta visão que a comunidade escolar
deve envolver-se num trabalho educativo onde cada cidadão, independente de
faixa etária, se torne um multiplicador de ações que contribuam para o bem da
nação que sofre com descasos de ordem social, político e econômico. 



Desta
forma, deve-se entender que a Educação Fiscal é uma importante ferramenta para
a melhoria do cenário em que se encontram hoje o país, estados e municípios e
que, através da educação, é possível fortalecer as pessoas através de ações
disciplinadoras.



Os
educadores encontrarão aqui subsídios para o aprimoramento da prática
pedagógica. Estes vão desde o conceito da EF (Educação Fiscal), sua missão e
objetivos até algumas sugestões de atividades, o que não esgota a pesquisa para
aprofundamento, por parte de quem orienta, sem esquecer a transversalidade e a
interdisciplinaridade.



















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2

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Educação Fiscal nas Escolas



A educação fiscal representa um ganho para as escolas, para
os professores e os alunos, pois permite, desde cedo, trabalhar o conceito e a
prática global da cidadania com as crianças. A transversalidade nos permite
conhecer mais sobre os impostos que pagamos ao estado, além de ensinar a cobrar
o retorno em melhores políticas públicas.



A conscientização de educandos, de toda a comunidade escolar
e dos munícipes para a importância de se acompanhar os gastos públicos e
entender a importância dos impostos na condução de um município, pode estimular
o conhecimento acerca da responsabilidade de todos para o bem da comunidade em
geral.





Educação Fiscal no
sentido amplo e no sentido restrito



No sentido amplo: busca compreender o Estado,
objetivando a participação da sociedade no controle dos gastos públicos. 



No sentido estrito: volta-se para o campo didático
pedagógico sendo capaz de estimular o contribuinte a compreender o processo de
arrecadação financeira e a aplicação dos recursos arrecadados. E é neste
sentido que se pode entender a cidadania, oportunizando a pessoa a compreensão
do valor social dos tributos e possibilitando a ela participar da vida, do
governo e de seu povo. Assim, a escola tem papel fundamental na transmissão dos
conteúdos referente à Educação Fiscal que perpassam as diferentes disciplinas
do currículo, adequando seus conteúdos às práticas pedagógicas desenvolvidas no
interior da escola.









&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
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3



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Educação Fiscal e
Cidadania



A educação está presente no cotidiano de todos. É um processo
que acompanha o ser humano objetivando prepará-lo para vida. Para tanto, faz-se
necessário que o indivíduo seja dotado de conhecimento. 



A Lei de Diretrizes e Bases estabelece:



Art. 1º. A educação abrange os processos formativos que se
desenvolvem na vida familiar, na convivência humana, no trabalho, nas
instituições de ensino e pesquisa, nos movimentos sociais e organizações da
sociedade civil e nas manifestações culturais.



Da interpretação desse artigo observa-se que homens e
mulheres estabelecem relações entre si e é neste processo que se dá o ato
educativo. A escola por ser uma instituição de ensino voltada para transmissão
do conhecimento historicamente acumulado tem como um dos princípios básicos a “vinculação
entre a educação escolar, o trabalho e as práticas sociais” (inciso XI, art. 2°
da LDBEN). É nessa vinculação da educação escolar com as práticas sociais que
podemos inserir a Educação Fiscal.



A Educação Fiscal pode ser entendida tanto em uma abordagem
ampla como estrita O Programa Nacional de Educação Fiscal ao referir-se a
abordagem lato sensu, afirma que a Educação Fiscal “deve tratar da compreensão
do Estado, suas origens, seus propósitos do controle da sociedade sobre o gasto
público, uma vez que a participação social só ocorre no ambiente democrático.



O Art. 3º da Constituição Federal estabelece os objetivos
fundamentais da República Federativa do Brasil: construir uma sociedade livre,
justa e solidária; garantir o desenvolvimento nacional; erradicar a pobreza e a
marginalização e reduzir as desigualdades sociais e regionais; e promover o bem
de todos sem preconceitos de origem, raça, sexo, cor, idade e quaisquer outras
formas de discriminação.



Logo, para satisfazer as necessidades destes objetivos
propostos, o Estado se vale da imposição
de tributos sobre a coletividade. Os tributos, portanto, têm uma função
clara, que é a de fazer justiça social.



Nesse sentido, Márcia Portugal, coordenadora da Secretaria da
Fazenda de Minas Gerais esclarece que o tributo refere-se à participação
obrigatória do indivíduo, da empresa e da instituição para o financiamento de
gastos da União, Estados, Distrito 





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Federal ou Municípios, com manutenção e prestação de serviços
públicos (PORTUGAL,2000, p.16).

A Educação Fiscal em stricto sensu, [...] deve ser
compreendida como a abordagem didático-pedagógica&nbsp; capaz de interpretar as vertentes financeiras
da arrecadação e dos gastos públicos de modo a estimular o contribuinte a
garantir a arrecadação e o acompanhamento de aplicação dos recursos arrecadados
em benefício da sociedade, com justiça, transparência, honestidade e
eficiência, minimizando o conflito de relação entre o cidadão contribuinte e o
Estado arrecadador.



Nesse sentido estrito, o Programa Nacional de Educação Fiscal
alinha-se ao projeto pedagógico das escolas através da Educação Fiscal,
objetivando o bem-estar social, resultado da consciência cidadã e da construção
de conhecimentos específicos sobre os direitos e deveres do cidadão.



Desta forma, possibilita-se que o educando passe a perceber
com maior nitidez o caráter público das ações educativas, as fontes de
financiamento da educação, e de que forma os recursos do Estado são geridos.
Busca-se a compreensão de que os recursos públicos advêm dos tributos que todos
pagamos, e que estes são limitados. Daí a necessidade de atitudes simples, mas
conscientes, como por exemplo, ter cuidado com as instalações à disposição da
população, pois o que é público pertence a todos nós.



As Diretrizes Curriculares Nacionais para o Ensino
Fundamental orientam que as escolas deverão respeitar as variedades
curriculares existentes, estabelecendo como norteadores de suas práticas os
princípios:



Ético – da autonomia, da responsabilidade,
da solidariedade e do respeito ao bem comum;

Estético – da sensibilidade, da criatividade
e da diversidade de manifestações artísticas e culturais;

Político – dos direitos e deveres de
cidadania, do exercício da criticidade e do respeito à ordem democrática.



São princípios que se apresentam como promotores da
articulação entre os campos do conhecimento e os aspectos da cidadania.

Segundo Ferreira (2004), “cidadania é a qualidade ou estado
do cidadão”. Entende-se por cidadão “o indivíduo no gozo dos direitos civis e
políticos de um estado, ou no 





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5



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desempenho de seus deveres para com este”. Logo, ser cidadão
é gozar de seus direitos civis e políticos, mas é também fazer a sua parte,
desempenhar atitudes positivas perante a sociedade.

Para Dalmo Dallari,



A cidadania expressa um conjunto de direitos que dá à pessoa
a possibilidade de participar ativamente da vida e do governo de seu povo. Quem
não tem cidadania está marginalizado ou excluído da vida social e da tomada de
decisões, ficando numa posição de inferioridade dentro do grupo social
(DALLARI, 1998, p.14).



Assim, compreende-se que as atitudes de cidadania estão ao
alcance de todos e podem ser construídas e aperfeiçoadas a cada dia.



Jayme Pinsk descreve que “cidadania pode ser qualquer atitude
cotidiana que implique a manifestação de uma consciência de pertinência e de
responsabilidade coletiva” (PINSK, 2003, p.19).



Algumas atitudes que são relevantes na construção da Educação
Fiscal na escola: 



- Cidadania, como o respeito às leis de trânsito.

- O uso espontâneo do cinto de segurança. 

- A promoção da saúde como bem alienável.

- A defesa da vida como garantia da condição humana; a
pluralidade cultural. 

- Os impactos advindos das tecnologias; a ética como
princípio das relações sociais; o zelo pelo bem público. 

- A economia de água e energia elétrica; o ato de votar.

- A preservação do meio ambiente, dentre outras, que devem
ser incentivadas e cultivadas por todos, cada um na esfera de suas relações.



Precisamos participar com consciência crítica das decisões
que interferem em nossa vida e é nesse sentido que a Educação Fiscal se insere,
representando um avanço de relevada importância para formação cidadã. 







&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
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6



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O que é Educação Fiscal?



CONCEITUANDO
EDUCAÇÃO FISCAL

Josué Geraldo Botura
do Carmo

maio/2008



A Educação Fiscal chega às escolas e com ela novos olhares
sobre a educação. Quem é que precisa educar-se nessa modalidade? São os alunos
de primeira infância, das séries iniciais do ensino fundamental? Das séries
finais do ensino fundamental, ou são os alunos do ensino médio? Ou isso é
assunto para o ensino superior? Será que os professores já compreendem a
educação fiscal? Será que os pais de alunos conhecem educação fiscal? Ou será
que todos precisam educar-se nessa modalidade?



Procuraremos primeiro construir o nosso conceito de Educação
Fiscal. Educação é a construção de conhecimentos sempre renováveis (através da
elaboração de conceitos), aquisição de capacidades necessárias ao nosso
desenvolvimento dentro das nossas necessidades, e a o repensar constante de nossas
atitudes, nossa postura diante da vida. Fiscal é aquele que fiscaliza, que
vigia. Temos o fiscal de tributos, temos o fiscal do meio ambiente, temos o
fiscal sanitário, e tantos outros fiscais. 

Então o que seria Educação Fiscal? 



Adquirir novos conhecimentos, adquirir novas capacidades,
repensar atitudes. Mas o que o fiscal tem a ver com isso? A educação fiscal é
para fiscalizar quem? Primeiramente é cada um fiscalizar a si mesmo, cumprindo
a sua parte e exigindo que as instituições cumpram com a parte delas. Vai desde
o doméstico, até os poderes executivo, legislativo e judiciário. Tudo por uma
melhor qualidade de vida. Viver com conforto, com uma boa saúde, uma boa
alimentação, uma boa água, um ar limpo para respirar. E de quem depende tudo
isso? Depende de cada um de nós, fazendo a nossa parte e exigindo que os outros
também o façam. Se todos participarem não fica pesado para ninguém e todos
ganham uma melhor qualidade de vida. Cuidando do lixo, cuidando dos rios,
economizando água, energia elétrica, não poluindo, participando dos orçamentos
públicos, fiscalizando as contas do governo, e exigindo boa aplicação das
verbas públicas. Tudo em prol de uma melhor qualidade de vida. Redes de esgoto,
iluminação pública, asfalto conservado, calçadas, jardins, praças, parques.
Bons hospitais, boas escolas. Mas como garantir tudo isso quando há sonegação
de impostos de um lado e desvio de verbas públicas de outro? É exigindo a nota
fiscal toda vez que fizermos uma compra ou contratarmos um serviço. É 



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acompanhando a aplicação das verbas públicas, isso não é
fácil, mas é preciso se começar. É exigindo nossos direitos de consumidor,
exercendo nossa cidadania.



Um conceito possível de Educação Fiscal seria: Conhecer
nossos direitos e deveres de cidadão para poder exercê-los em sua plenitude,
visando uma melhor qualidade de vida para toda a população.



BIBLIOGRAFIA 

ARMOND,
Hélcio. Noções do sistema tributário nacional e tributos federais. Palestra. Auditório
da Prefeitura Municipal de Santa Luzia - MG, 6 de maio de 2008. 

BARROS,
Alberto. O desafio da cidadania no contexto da globalização. Palestra. Auditório
da Prefeitura Municipal de Santa Luzia - MG, 8 de maio de 2008. 

BRASIL.
Apostila para capacitação fiscal: compromisso de cada um, benefício para todos.
Secretaria de Estado de Fazenda de Minas Gerais. Superintendência de Legislação
e Tributação. Diretoria de Orientação e Educação Tributária. Divisão de
Educação Tributária. Belo Horizonte, 2000. 

BRASIL.
Educação fiscal no contexto social. Programa Nacional de Educação Fiscal,
caderno 2, 2ª ed. Brasília, 2005. 

BRASIL.
Gestão democrática dos recursos públicos. Programa Nacional de Educação Fiscal,
caderno 4, 2ª ed. Brasília, 2005. 

BRASIL.
Guia prático: código de defesa do consumidor. Belo Horizonte, 1990. 

BRASIL.
Programa nacional de educação fiscal: compromisso de cada um, benefício para
todos. Escola de Administração Fazendária (ESAF). Secretaria Executiva do Grupo
de Trabalho Educação Fiscal – GEF. 

BRASIL.
Relação estado-sociedade. Programa Nacional de Educação Fiscal, caderno 2, 2ª
ed. Brasília, 2005.

&nbsp;BRASIL. Sistema tributário nacional. Programa
Nacional de Educação Fiscal, caderno 3, 2ª ed. Brasília, 2005. 

CARDOSO,
Elizângela Marlieri de Carvalho. Tributos municipais e lei de responsabilidade
fiscal. Palestra. Auditório da Prefeitura Municipal de Santa Luzia - MG, 8 de
maio de 2008.

CUNHA,
Joaquim. Administração pública e orçamento público. Palestra. Auditório da
Prefeitura Municipal de Santa Luzia - MG, 8 de maio de 2008. 

PIRES,
Paulo Cesar. Impostos estaduais e repartição de receitas. Palestra. Auditório
da Prefeitura Municipal de Santa Luzia - MG, 6 de maio de 2008. 

RUDÁ,
Ricci. Educação e responsabilidade social. Palestra. Auditório da Prefeitura
Municipal de Santa Luzia - MG, 6 de maio de 2008. 

ZANON,
Luiz Antônio. Educação fiscal no contexto social. Palestra. Auditório da
Prefeitura Municipal de Santa Luzia - MG, 6 de maio de 2008.





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8

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Missão 



Compartilhar conhecimentos e interagir com a sociedade sobre
a origem, aplicação e controle dos recursos públicos, favorecendo a
participação social. 



A Educação Fiscal tem por missão "Conscientizar a
sociedade, através da escola da função socioeconômica do tributo. Além disso, busca
o despertar do cidadão para acompanhar a aplicação dos recursos postos à
disposição da Administração Pública, tendo em vista o benefício de toda a
população".





































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9

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Fundamentos



A
Educação Fiscal tem por base os seguintes fundamentos:



•Na
educação, o exercício de uma prática educativa na perspectiva de formar um
cidadão consciente, reflexivo e mobilizador, de forma a contribuir para a
transformação social.

•Na
cidadania, objetiva possibilitar e estimular o crescente poder do cidadão
quanto ao controle democrático do Estado, incentivando-o à participação
individual e coletiva na definição de políticas públicas e na elaboração de
leis para sua execução.

•Na
ética, fortalecer uma conduta responsável e solidária, que valorize o bem
comum.

•Na
política, compartilhar conhecimentos sobre gestão pública eficiente, eficaz e
transparente quanto à captação, à alocação e à aplicação dos recursos públicos,
com responsabilidade fiscal, e ênfase no conceito de bem público como
patrimônio da sociedade.

•No
controle social, disseminar conhecimentos e instrumentos para que o cidadão
possa atuar no combate ao desperdício e a corrupção.

•Na
relação Estado-Sociedade, desenvolver uma relação de confiança entre a
administração pública e o cidadão, oferecendo-lhe um atendimento respeitoso e
conclusivo, com ênfase na transparência das atividades.

•Na
relação Administração Tributária-Contribuinte, estimular o cumprimento
voluntário das obrigações tributárias e o combate à sonegação fiscal, ao
contrabando, ao descaminho e à pirataria.

É
fundamental realizar práticas democráticas em permanente integração com todos
os segmentos sociais, de modo a contribuir para que o Estado cumpra seu papel
constitucional de reduzir as desigualdades sociais e ser instrumento de
fortalecimento permanente do Estado Democrático de Direito.











&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
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10

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Diretrizes 



As diretrizes para a Educação Fiscal
têm por finalidade:



•Estimular
o exercício da cidadania com vistas à organização, mobilização e participação social
no tocante às finanças públicas.

•Desenvolver
uma comunicação mobilizadora, visando o estabelecimento de vínculos de
corresponsabilidade.

•Destacar
que a Educação Fiscal é ação de âmbito nacional e sua implantação envolve os
três níveis de governo;

•Demonstrar
que as ações têm caráter permanente, sendo recomendada a desvinculação de
logomarcas e mensagens que caracterizem determinada gestão governamental,
eliminando assim a possibilidade de utilização do programa com objetivos
político-partidários;

•Orientar
para utilização do material didático que deve estar em consonância com as
Diretrizes e Bases Curriculares Nacionais, respeitando a autonomia das
instituições de ensino. Os conteúdos de educação fiscal deverão ser inseridos
na teoria e na prática escolar.

•Seguir
as linhas de referenciais nacionais definidas nesta apostila e em documentos
orientadores específicos, devendo haver socialização das experiências
realizadas e distribuição do material produzido, vedada sua comercialização.



















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Valores



Ao
se trabalhar Educação Fiscal nas escolas, os educadores devem focar nos
seguintes valores:



<!--[if !supportLists]-->·&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<!--[endif]-->Cidadania

<!--[if !supportLists]-->·&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<!--[endif]-->Comprometimento

<!--[if !supportLists]-->·&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<!--[endif]-->Efetividade

<!--[if !supportLists]-->·&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<!--[endif]-->Ética

<!--[if !supportLists]-->·&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<!--[endif]-->Justiça 

<!--[if !supportLists]-->·&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<!--[endif]-->Solidariedade

<!--[if !supportLists]-->·&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<!--[endif]-->Transparência

<!--[if !supportLists]-->·&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<!--[endif]-->Responsabilidade
fiscal

<!--[if !supportLists]-->·&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<!--[endif]-->Responsabilidade
social



Conceitos



Educação Fiscal é uma nova prática na
área educacional que discute a relação do cidadão com o Estado, no campo
financeiro, integrando suas duas vertentes: a arrecadação e o gasto público, e
vigiando para que ambos sejam realizados com eficiência, transparência e
honestidade.



Educação Fiscal é um programa que visa
compartilhar conhecimentos e interagir com a sociedade sobre a origem,
aplicação e controle dos recursos públicos, a partir da adoção de uma abordagem
didático-pedagógica interdisciplinar e contextualizada, capaz de favorecer a
participação social.



A Educação Fiscal busca aproximar o
Estado do Cidadão. O investimento em Educação Fiscal para a Cidadania é o
investimento em Educação e Formação para a Cidadania.



















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Eixos 



O
trabalho com Educação Fiscal deve estar alicerçado nos seguintes eixos:



I. CONSCIÊNCIA DE CIDADANIA - Relação do cidadão com a sociedade e o Estado.

II. COMPORTAMENTO TRIBUTÁRIO - Envolvimento teórico-prático em relação às
questões fiscais.

III. DESENVOLVIMENTO INSTITUCIONAL
INTEGRADO - Integração conceitual e dinâmica em
torno das questões de Educação Fiscal.

IV. ARTICULAÇÃO INTRAESTADUAL - Expansão articulada com segmentos institucionais
e sociais de Pernambuco.

V. ARTICULAÇÃO INTERESTADUAL - Intercâmbio de ações nacionais e internacionais
em Educação Fiscal.

VI. EDUCAÇÃO FISCAL ATRAVÉS DO ENSINO - Formação do cidadão consciente e atuante
nas questões fiscais.





Conteúdos 



Os
educadores devem levar em consideração:



Conteúdos Conceituais – aprender a conhecer.

Conteúdos Procedimentais – aprender a fazer.

Conteúdos Atitudinais – aprender a ser / aprender a conviver.















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13



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O Programa de Educação Fiscal
propõe-se a:



•Ser
um instrumento permanente de afirmação do Estado democrático.

•Contribuir
para fortalecer os mecanismos de transformação social por meio da educação.

•Difundir
informações que possibilitem a construção da consciência cidadã a respeito da
função socioeconômica dos tributos e dos orçamentos públicos.

•Ampliar
a participação popular na gestão democrática do Estado.

•Contribuir
para aperfeiçoar a ética na administração pública e na sociedade.

•Harmonizar
a relação Estado-cidadão.

•Desenvolver
a consciência crítica da sociedade para o exercício do controle social.

•Aumentar
a eficiência, a eficácia e a transparência do Estado.

•Compartilhar
o conhecimento sobre a gestão pública.

•Reforçar
o conceito de bem público como patrimônio da sociedade.

•Contribuir
com o aprimoramento da qualidade do gasto público.

•Aumentar
a responsabilidade fiscal.

•Obter
o equilíbrio fiscal.

•Fortalecer
a ética na administração pública.

•Combater
a corrupção.

•Promover
a reflexão sobre nossas práticas sociais.

•Propugnar
pela construção democrática e participativa de políticas públicas capazes de
minimizar as desigualdades sociais.











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14



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Direcionamento para o trabalho com 

Educação Fiscal nas escolas



JUSTIFICATIVA



A
Educação Fiscal é reflexão, busca o ser comprometido com o contexto social e a
cultura em que vive e com foco na cidadania, estimula o crescente poder do
cidadão como ente público, incentivando a sociedade a compreender não só a
importância de cumprir com suas obrigações tributárias, mas também de
acompanhar a aplicação e gestão dos recursos públicos, minimizando desta forma
o conflito de relação entre o cidadão-contribuinte e o Estado.



Sendo
a contribuição tributária uma das fontes de recursos que pode se concretizar em
obras e recursos para a coletividade, e precisa ser um valor cultural
generalizado, é necessário que esta contribuição seja consolidada como
obrigação individual e que as pessoas estejam empenhadas em acompanhar os meios
e os resultados dos recursos públicos. Para isto, deve-se estimular a
participação dos cidadãos para os mesmos reconheçam direitos e deveres,
desenvolvendo a consciência tributária coletiva com o respectivo consenso
ético.



Assim,
a Educação Fiscal, ao estimular a mudança de valores e atitudes, propicia o
pleno exercício da cidadania e contribui para a transformação da sociedade,
trabalhando com a sensibilização do cidadão para a função socioeconômica do
tributo, levando conhecimento aos cidadãos sobre administração pública e
incentivando o acompanhamento pela sociedade, da aplicação dos recursos
públicos.















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15

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Objetivos



Geral 



Destacar
a relevância do conhecimento sobre Educação Fiscal para formação do cidadão.



Específicos



Resgatar,
na comunidade escolar, o real significado sobre a arrecadação de tributos. 

Conscientizar
a comunidade escolar para o pleno exercício da cidadania.

Estimular
a mobilização da comunidade escolar para o acompanhamento e a fiscalização da
aplicação dos recursos arrecadados com os tributos.

Sensibilizar
o aluno visando o desenvolvimento da consciência para o pleno exercício de sua
cidadania.

Possibilitar
aos alunos vivenciar situações envolvendo o Sistema Monetário.

Favorecer
o desenvolvimento de um olhar crítico sobre os diferentes produtos e serviços
ofertados no mercado, refletindo sobre o consumismo exacerbado em confronto com
as necessidades básicas reais.

Apontar
a necessidade de planejar e priorizar gastos, a fim de racionalizar o consumo,
desenvolvendo conceitos como orçamento familiar, pesquisa de preços e poupança.

Conscientizar
os futuros cidadãos para a necessidade da emissão de documentos fiscais como
forma de arrecadação de tributos necessários para o provimento, conservação e
manutenção dos benefícios públicos.

Desenvolver
a consciência crítica em relação à aplicação do dinheiro arrecadado pelo
governo para o financiamento das políticas públicas, desestimulando atitudes de
sonegação de impostos e corrupção.

Sensibilizar
os alunos para a conservação do bem comum, como forma de exercício da
cidadania.









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16



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Oferecer
condições aos educandos e aos munícipes de entender como funciona a arrecadação
tributária, bem como entender basicamente como estes se constituem.

Compartilhar
com os alunos e com a população os conhecimentos acerca da importância da
consciência fiscal e sobre a importância de se entender o funcionamento da
administração pública e da execução do orçamento público.

Disseminar
entre os alunos e a população o senso crítico e a importância do controle
social em nosso cotidiano.

Esclarecer
aos munícipes a importância de participar ativamente da constituição do
orçamento municipal bem como incentivar o acompanhamento do trabalho dos
legisladores municipais.

Fornecer
mecanismos para que os alunos e a população entendam o que realmente é o
imposto e onde eles são aplicados efetivamente através do acompanhamento das
prestações de contas dos administradores.

Desenvolver
ações para que os munícipes conscientizem os administradores a agirem de modo
ético e responsável.

Esclarecer
a educandos e munícipes acerca dos malefícios que a corrupção traz para a vida
coletiva esclarecendo-os sobre o que realmente vem a ser a corrupção e
ensinando-os a identifica-la e combatê-la.

Conscientizar
a todos sobre a importância do convívio social pacífico e sobre a importância
da coletividade.

E
principalmente combater e reduzir drasticamente a nível municipal a sonegação
de impostos e incentivar o pagamento correto dos impostos.

Conscientizar
educandos e munícipes acerca da importância do respeito ao patrimônio público
do comprimento das leis tanto pelos munícipes quanto dos administradores e
autoridades públicas.











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17



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Conteúdos
de Educação Fiscal



Educação Fiscal no contexto social.
Exercício efetivo da cidadania.
Ética e cidadania.
Origem dos tributos.
Obrigações tributárias dos
     contribuintes.
Educação e controle dos recursos
     públicos.
Educação e práticas sociais.
Aplicação dos recursos públicos.
Importância da prática do controle
     social pela comunidade.
Relação entre o Estado e a
     sociedade.
Função social dos tributos.
Função econômica dos tributos.
Tipos de impostos e como eles se
     constituem.
Estudo sobre Códigos Tributários
     Municipal, Estadual e Nacional;
Gestão e controle democrático dos
     recursos públicos.
Noções gerais sobre Orçamento
     Público e participação social no controle e execução dos gastos públicos.
Identificação das situações que se
     identificam como corrupção e ações que coíbam essas práticas.
Estudos sobre as Leis de controle
     das contas públicas.
Estímulo de ações que visem à transparência
     e a ética na administração pública.










































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18



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Situações de aprendizagem 

(Sugestão de atividades)





Inserção de
conteúdos de educação fiscal em disciplinas escolares como a de português,
matemática, história, geografia, religião, educação física e educação cívica.



Elaboração de grupos
de estudos sobre cada ação inerente a educação fiscal.



Campanha de
arrecadação de notas fiscais.



Execução de debates
entre classes acerca de assuntos relacionados aos tópicos relacionados à educação
fiscal, controle social e elaboração e execução de orçamento&nbsp; público.



Palestras sobre
temas como: direitos e deveres do cidadão; conhecimento dos tributos; função
social dos tributos.



Elaboração de feiras
de ideias sobre a importância dos impostos e sobre o combate da sonegação.



Visitas de alunos a
Câmaras Municipais e Secretarias Municipais e Conselhos Municipais para melhor
compreensão dos atos públicos e das ações de controle social.



Participação em
massa de alunos e pais de alunos em sessões da câmara para discussão e
elaboração e ou votação de orçamentos anuais.



Realização de
entrevistas pelos alunos a gestores públicos para melhor entendimento do funcionamento
da administração de órgãos públicos e também a gestores órgãos de fiscalização
das contas públicas.



Elaboração de grupos
de trabalho formados por alunos e pais de alunos e comunidade escolar para
realização de campanhas de conscientização e de educação fiscal por intermédio
de audiências públicas ou através de meios de comunicação
de massa como rádio e televisão;



Criação do Programa
“Patrulheiros da Cidadania”, onde intercaladamente cada série escolar em
conjunto com fiscais tributários municipais realizam blitz na porta dos
comércios para verificar se os consumidores exigem a nota fiscal durante suas
compras e também identificar os comércios que adotam práticas de sonegação
fiscal.



Elaborar pesquisas
para identificar quais impostos e o valor da alíquota incidente sobre
determinados tipos de produtos e serviços.







&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
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19

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Conscientizar os
alunos sobre da importância da adoção de atitudes éticas e civilizadas e
incentiva-los a trabalhar essas práticas junto a familiares e amigos para assim
disseminar cada vez mais o conteúdo do programa e também desta maneira
transformar estes alunos de hoje em cidadão de bem no futuro.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;


Depois de concluída
a fase do programa em nível inicial estender as ações a todo o município para
desta maneira melhorar a receita municipal através de uma melhor arrecadação
tributária e melhorar a aplicação dos recursos públicos.



Favorecer a
construção do conhecimento sobre a Legislação e Educação Fiscal através de
videoconferências, palestrantes ou outros meios para a aquisição das
informações necessárias para o desenvolvimento de ações pedagógicas centradas
na realidade da comunidade escolar.



Possibilitar que o
trabalho sobre Educação Fiscal na Unidade escolar, leve a conscientização e a
mudança de comportamento social, através da prática da vivência cidadã.



Propiciar tempo e
espaço para a construção de projetos, pelos Professores e pelos próprios
alunos, que dê sentido e significado para as suas ações.



Exibição de vídeos
educativos.



Produção de textos,
desenhos e painéis.



Produção de paródias
com o tema “educação fiscal”.



Pesquisas sobre bens
públicos.



Debate em sala de
aula sobre verbas e recursos dentro da escola. Entrevistas com gestores
escolares sobre a aplicação dos recursos.



Estudo sobre distribuição/aplicação
de recursos federais, estaduais e municipais.



Entrevistas com
gestores públicos. Debates sobre administração pública.



Diferenciar tributos
de impostos.



Excursões na
comunidade observando benefícios conquistados e melhorias que precisam ser
realizadas.









&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
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Pesquisas sobre bens
públicos e a importância da conservação dos mesmos.



Concurso de
curta-metragem: “Luz, câmera, educação fiscal”.



Júri simulado.



Peças teatrais.



Elaboração de
panfletos.



Relatórios.



Com
estas atividades não se esgotam outras possibilidades de criatividade por parte
dos educadores, capazes de proporcionar uma aprendizagem mais atraente aos
educandos.





Avaliação



Compete aos
educadores a melhor forma de avaliar os alunos de acordo com o desenvolvimento
de práticas favoráveis à aprendizagem.