Banca de QUALIFICAÇÃO: PEDRO JORGE HENRIQUE DE MEDEIROS

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
STUDENT : PEDRO JORGE HENRIQUE DE MEDEIROS
DATE: 03/09/2026
TIME: 15:00
LOCAL: Remoto
TITLE:

TAX EDUCATION IN SCHOOLS – A VERIFICATION OF THE IMPLEMENTATION OF THE NATIONAL TAX EDUCATION PROGRAM – PNEF, IN SCHOOLS IN THE MUNICIPALITY OF CAICÓ

KEY WORDS:

Tax Education; Fiscal Citizenship; Social Rebalancing; Public Administration; PNEF; Public Policy Evaluation.

PAGES: 34
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Administração Pública
SPECIALTY: Organizações Públicas
SUMMARY:

This research project, linked to the Professional Master's Degree in Public Administration(PROFIAP/UFRN), proposes an analysis of the implementation of the National Programof Fiscal Education (PNEF), which marks its 27th anniversary, within the context ofpublic schools in Caicó/RN. The investigation stems from the empirical observation that,despite the relevance of tax education for consolidating citizenship and combating theculture of informality and tax evasion in Brazil, the program's practical execution facessevere obstacles. The central research problem seeks to identify the challenges and factorsthat influence the effectiveness of the PNEF, questioning how these elements impactfiscal awareness and the exercise of citizenship among elementary school students.Theoretically, the study raises the hypotheses that the lack of specific teacher training andthe scarcity of teaching materials integrated into the regular curriculum are the mainbarriers to the dissemination of tax knowledge. Therefore, it is justified by the need tomap current pedagogical practices and evaluate the level of understanding of students andteachers regarding the social function of taxes and the allocation of public resources forfinancing social policies. The adopted methodology will be applied in nature, with amixed approach (qualitative and quantitative), designed as a multiple case study inmunicipal schools in Caicó. Data collection will occur through semi-structured interviewswith managers and document analysis, applied to teachers and members of the schoolcommunity, aiming to tabulate perceptions and levels of technical knowledge.Quantitative data will be analyzed using descriptive statistics and qualitative data throughcategorical content analysis. With the timeline setting data collection between Septemberand October 2026 and the defense for November 2026, the research ultimately intends topropose recommendations that assist in improving tax education, the formation of citizenscommitted to public management, and social rebalancing, materialized in a technicalproduct that can assist public managers in implementing the PNEF.

COMMITTEE MEMBERS:
Presidente - ***.365.614-** - MIGUEL EDUARDO MORENO ANEZ - UFRN
Externa ao Programa - 3523714 - KELSIANE DE MEDEIROS LIMA - UFRNExterno à Instituição - FERNANDO PORFIRIO SOARES DE OLIVEIRA