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Doctoral Thesis
DOI
https://doi.org/10.11606/T.27.2015.tde-18052015-160609
Document
Author
Full name
Carmem Lúcia Batista
E-mail
Institute/School/College
Knowledge Area
Date of Defense
Published
São Paulo, 2015
Supervisor
Committee
Perrotti, Edmir (President)
Bufrem, Leilah Santiago
Farah, Marta Ferreira Santos
Moura, Maria Aparecida
Talamo, Maria de Fatima Goncalves Moreira
Title in Portuguese
Mediação e apropriação da informação pública: a educação fiscal
Keywords in Portuguese
apropriação da informação
educação fiscal
informação pública
mediação da informação
Abstract in Portuguese
O objetivo geral deste trabalho é compreender os processos de mediação e de apropriação social da informação pública por meio de dispositivos de educação fiscal. Como metodologia, além de pesquisa bibliográfica e de pesquisa histórica, foi utilizada a pesquisa participativa, que se efetivou por meio de tutoria de curso a distância, reuniões e encontros com os atores da pesquisa. Foi hipótese deste trabalho que os programas de educação fiscal do país, mais especificamente os do estado de São Paulo, tomados como dispositivos pedagógicos que visam colocar Estado e sociedade em relação, estariam mais centrados na prescrição de condutas a serem assimiladas do que na apropriação afirmativa de informações fiscais pelos cidadãos e no privilégio de "deveres fiscais" em detrimento dos direitos dos cidadãos em relação a questões tributárias. Percebemos que mais do que reflexivos, os cursos de educação fiscal são normativos, e as lógicas educacionais implícitas neles obedecem a lógicas instrucionais. Concluímos que há necessidade de mediação entre sociedade e Estado para questões relacionadas a informação e comunicação do setor público, com a finalidade de estabelecer fluxo dialógico que viabilize a negociação de significados entre as partes envolvidas.
Title in English
Mediation and appropriation of the public information: the tax education
Keywords in English
appropriation of information, tax education
mediation of information
public information
Abstract in English
The aim of this study is to understand the processes of mediation and social appropriation of public information through tax education devices. The methodology, as well as literature and historical research, it was used participatory research, which was accomplished through ongoing mentoring the distance and meetings with actors of the research. It was hypothesis that the tax education programs in the country, specifically the state of São Paulo, taken as teaching devices designed to bring state and society in relation, would be more focused on prescribing behaviors to be assimilated to the statement of ownership tax information by citizens and on the privilege of tax duties to the detriment of citizens rights in relation to tax matters. We realize that more than reflective, the tax education courses are normative, and the implicit educational logical them obey instructional logic. We conclude that there is need for mediation between society and the state on issues related to information and communication in the public sector, in order to establish dialogical flow that enables the negotiation of meanings between the parties involved.
 
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Publishing Date
2015-05-19
 
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