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Previous issue date: 2014-04-30 / The research seeks to comprehend the development of the promoting and structuring Fiscal Education actions in the states and in the federal district, attending to the guideline and the administrative requirements established by the Escola de Administra??o Fazend?ria (ESAF) to implement the Programa Nacional de Educa??o Fiscal (PNEF). The study has an exploratory content with a qualitative approach. The informations were collect with a questionnaire applied through the Google-docs by the managers of the program in any federated unit. Were founded several results, as the fragility of the program in the budgeting and financial area, the low frequency of the Grupo de Educa??o Estadual (GEFE) in regular meetings, the absence to monitor undertaken actions and the absence of interlocution between the GEFE and the forums of national discussions, especially the Conselho Nacional de Pol?tica Fazend?ria (CONFAZ). Despite the fragilities, the work shows the occurrence of some actions to disseminate Fiscal Education in schools and universities, the establishment of partnerships and the participation of the GEFE‟s in the national meetings. With the study, it was possible to conclude that in spite of the weaknesses found in its structure, the PNEF s institutionalized in the states and in the federal district, observing the differences between the federal units in relation to the ripening of the program. Despite the difficulties evidenced, it appears that they are capable of resolution, as far as it recognizes the importance of the Program for the promotion of a culture of active citizenship in the society and it will gives better conditions of implementation / A pesquisa objetiva compreender o desenvolvimento das a??es de promo??o e estrutura??o de Educa??o Fiscal nos Estados e Distrito Federal, a partir do atendimento ?s diretrizes e exig?ncias de natureza administrativa estabelecidas pela Escola de Administra??o Fazend?ria (ESAF) para implementa??o do Programa Nacional de Educa??o Fiscal (PNEF). O estudo ? de natureza explorat?ria com abordagem qualitativa. Os dados foram coletados a partir de um question?rio aplicado atrav?s do Google-docs junto aos gestores do Programa em cada Unidade Federada. Entre outros resultados destacam-se: fragilidades na estrutura do Programa na ?rea de recursos or?ament?rios e financeiros; frequ?ncia baixa nas reuni?es do Grupo de Educa??o Estadual (GEFE); aus?ncia de acompanhamento e avalia??o das a??es empreendidas; aus?ncia de interlocu??o entre o GEFE e os f?runs de debates nacionais, especialmente o Conselho Nacional de Pol?tica Fazend?ria (CONFAZ). Apesar das fragilidades evidencia-se a ocorr?ncia de algumas a??es de dissemina??o de Educa??o Fiscal em escolas e universidades; o estabelecimento de parcerias e a participa??o dos GEFE‟s nos encontros nacionais. Conclui-se que apesar das debilidades verificadas em sua estrutura, o PNEF est? institucionalizado nos Estados e Distrito Federal observando-se diferen?as entre as unidades federadas em rela??o ao amadurecimento do Programa. A despeito das dificuldades evidenciadas, verifica-se que elas s?o pass?veis de resolu??o, na medida em que se reconhe?a a import?ncia do Programa para a promo??o da cultura da cidadania ativa no seio da sociedade e a ele sejam dadas melhores condi??es de execu??o
| Identifer | oai:union.ndltd.org:IBICT/oai:repositorio.ufrn.br:123456789/16913 |
| Date | 30 April 2014 |
| Creators | Felismino, Lisym? Soares |
| Contributors | CPF:10344365549, http://lattes.cnpq.br/8538092783362714, Tinoco, Dinah dos Santos, CPF:18819877449, http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4781518Y1, Fittipaldi, Italo, CPF:48421693468, http://lattes.cnpq.br/7626654802346326, Ara?jo, Maria Arlete Duarte de |
| Publisher | Universidade Federal do Rio Grande do Norte, Programa de P?s-gradua??o em Gest?o P?blica, UFRN, BR, Pol?tica e Gest?o P?blica |
| Source Sets | IBICT Brazilian ETDs |
| Language | Portuguese |
| Detected Language | English |
| Type | info:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/masterThesis |
| Format | application/pdf |
| Source | reponame:Repositório Institucional da UFRN, instname:Universidade Federal do Rio Grande do Norte, instacron:UFRN |
| Rights | info:eu-repo/semantics/openAccess |
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