Financial psychology, tax education and participatory democracy

the ways (or the way) to an effective citizenship through a "fiscal pedagogy"

Abstract

The psycho-pedagogical developments of the tax-payer relationship are fundamental for the understanding or even the solution of the social opposition to taxes, which usually ends up transfiguring in opposition to the State itself and to Politics. In this sense, the present work aims precisely to relate the current contours of democracy, when one sees a participatory citizenship, with what could be understood as a "financial pedagogy", understanding it as a science and instrument for a greater and better awareness of the taxpayers about the fiscal dynamics, analyzing, in this sense, the experiences in fiscal education in Brazil, especially in the ambit of the municipalities. This research was adopted as a methodological technique of exploratory approach, being also classified as bibliographical and documentary as to the sources used, being also pure, as to the use of the results. As a conclusion, the democratic-participative ideal was also involved in public finances, under penalty of losing citizens being part of the most relevant decisions of the State; the municipalities, due to their smaller dimensions and their proximity to the population, in the search of the notorious "local interest", point out as the primary space the concretion of a fiscal citizenship; tax, or financial education consist of autonomous discipline or science, more linked to Pedagogy and Psychology than to Law, and can not be summed up as a mere attempt to make the latter more "didactic".