Abstract:

The Tax Education Program sponsored by the National Education Committee - PNEF can change the behavior and attitudes of citizens in relation to taxes and the use of public funds? The National Tax Education - PNEF is a nationwide program, built by the Federal Revenue of Brazil, Ministry of Education, National Treasury, Graduate School of Management - ESAF and Secretaries of Treasury and State Education, it has as its mission to contribute to the awareness of the citizens about the socioeconomic function of taxes and encourage social control of public resources application for citizenship. The program is ambitious considering that in Brazil the behavior of the citizen in relation to the taxes will blind obedience, citizens unaware of the rules, but pay taxes on the consumption of goods and services and on wages and incomes, the blind rejection, citizen tries to escape the obligation of using tax trickery to reduction or non-payment of taxes. The behavior and attitudes of individuals are related to their values ​​as studies conducted by Rokeach (1973, 1976), Schwartz (1992, 1999, 2001). Rokeach (1973, 1976) is considered the initial reference in the study of human values ​​and the predictive power of the same, the Rokeach Value Survey (RVS) developed by him is considered the first validated tool for research in the area of ​​values ​​in psychology. Schwartz (2009) points out that the values ​​are used to characterize individuals and corporations and explain the motivational basis of attitudes and behaviors, and their main contribution to the study of values ​​was to have established the link between values ​​and attitudes and behaviors, and motivational dimensions identified the implicit in how individuals and cultures organize their values, and their model of 10 values ​​has contributed to the research related to the behavior and attitudes of people (Elias, 2010; Pereira, Camino and Costa, 2004; Vieira, 2002). Whereas the behavior and attitudes of people are attached to their human values ​​that article is a study to obtain evidence that the Tax Education of the National Tax Education - PNEF is not enough to change the behavior and attitudes of citizens in relation to taxes and the use of public resources, but rather that human values ​​of individuals are responsible for the behavior and attitudes toward taxes and the use of public resources. The study will be conducted with individuals who have participated in the course of Education Fiscal PNEF, employees or public officials in the metropolitan area of ​​Santos, in the cities of Cubatao, Praia Grande, Santos and São Vicente. Participation in the survey is voluntary and the application of the instruments will e-mail with a link to the form "survey" on the Internet. The survey does not exhaust the subject, and so we suggest further studies to increase knowledge about the behavior and attitudes of citizens in relation to taxes and use of public resources.

Keywords:

Education, Human Values, Behavior, Attitudes, Taxes.