Fiscal education: the experience of Pernambuco s Fiscal Education Group

Abstract

This paper presents a case study on fiscal education in Brazil, according to the perception of the members of the Fiscal Education Group of the member state, Pernambuco (PE), with its aim to identify the main difficulties managers would have to take into account in the process of implementing fiscal instruction in public basic education schools in Pernambuco. Make cuts in the research using different data as to time, place, respondents, interviewers and collection techniques. Select research subjects according to their relationship with the studied phenomenon. Employ triangulation between questionnaires, free observations, individual interviews and focus groups. Perform thematic and categorial analysis. Revise the literature on education, economy and taxation in Brazil.

Revise the literature of authors who use the phenomenological method to study power and education in ethics. Present as a result six variables of negative influence in the effectiveness of teaching fiscal education. Point out possible solutions for six negative influenced variables: The law or decree for formalization of the fiscal education group, in its mixed modeling, must envision, immediately in the formalization documentation, or concurrently in another regulatory norm, the establishment of goals and systems of performance evaluation together with both members in education as well as in the state treasury; in order to put into practice the implementation of the goals and joint performance evaluation of the fiscal education group, the latter should have, in both the Education and Public Treasury Secretariats, systems of feeding and handling data or devices, that will allow for the use of preexisting data bases; the fiscal education groups must be measured for the attainment of goals and real demands; the expression "disseminator must not be used for teachers.

Many consider the word disseminator a stigma, preferring the expression educator or even teacher . The Fiscal Education For Teachers" basic education course must, obligatorily, enable them to use organization techniques for activities and roles that the boys and girls must assume in the classroom; managers must maintain a link with representatives and senators aiming at the implantation, maintenance and improvement of education performance for the teaching of ethics by means of obligatory school registration and integration into the national formal curriculum grid of basic education. This will allow for a greater advance with regard to the insertion of cross-cutting subjects; the offering of resources to sub-national entities must give priority to the Centralized Coordination model with links to funding consideration. This must guide the Union when allocating resources to state-members and, from the latter, to the municipalities. I have concluded that education in ethics is essential for the maintenance of social peace and the common good, which should be an obligatory discipline of the National Curriculum Grid.

Key-words: Taxes; Education; Implementation.