FISCAL CITIZENSHIP IN BRAZIL: STATE STRATEGIES FOR TAX EDUCATION

Abstract

This study analyzes how the Brazilian State promotes fiscal education as a mechanism to strengthen the relationship between government and society in the context of tax collection, highlighting the relevance of fiscal citizenship for institutional sustainability. A qualitative and descriptive approach was adopted, based on documentary analysis of official portals, legislation, and the National Fiscal Education Program (PNEF), which coordinates initiatives across all Brazilian states aimed at raising tax awareness and encouraging citizen participation in the oversight of public resources. The Fiscal Responsibility Law and the Fiscal Transparency Law expand public access to budgetary and financial information, reinforcing social control mechanisms. The findings indicate that all federative units are formally linked to the PNEF, although they present different levels of institutionalization and program maturity. States such as Espírito Santo, Ceará, Rio de Janeiro, and Minas Gerais demonstrate more consolidated structures, while others face challenges related to autonomy and program integration. The study also highlights the role of accounting professionals as mediators between the tax system and society. It concludes that fiscal education, as a continuous public policy, contributes to strengthening transparency, governance, and fiscal citizenship.