Transcendência da educação fiscal com base na filosofia dos valores

Abstract

This thesis intends to address the feasibility of Fiscal Education within the context of the Philosophy of Values. The methodology has a bibliographic and documental critical-dialectical focus, in which a qualitative research approach with a subjective characteristic was adopted, given the multidisciplinarity of fields and topics. In order to structure its development, answers were sought to two questions: (i) What is the importance of values in terms of Fiscal Education/Citizenship? (ii) Can the Philosophy of Values transcend Fiscal Education? It became necessary to verify the ethical content in the so-called “legal-tax relations,” identify how and when the historical evolution of taxation and its imposition occurred, discuss the issue of ethics as an instrument of new paradigms, seek to understand the existing distinction between duty and obligation based on the Philosophy of Values and demonstrate the importance of Fiscal Education. The results indicate that the transcendence of values does not mean a state beyond the reach of a human being, but refers to a continuous movement, an act of opening and overtaking, proper to humans in the world. The corruption of values has been denounced countless times, but this corruption cannot be understood in the Platonic sense of the term, a sign of the loss of the meaning of transcendence, but this transcendence is the cause of the corruption and degradation of values, which have been transformed into abstract, utopian and illusory ideals. Literature states that nothing is as dangerous as the evolution of values, as seen in speeches, pedagogical manifestos and charters ratified by nations. The inversion of values, a complete turnaround in modern morality has a tendency to never end, and this is a disturbing reality. It can be considered, then, that values are not lacking in this world, but it is the subjects who lack values. Human beings are essentially autonomous, not because they belong to a certain community, but because they are subject to their reason, the decisive criterion of their personality being self-determination and self-improvement. This process takes place through education, by shaping the behavior of children so that, as adults, they have their own moral judgment and know how to respond appropriately to situations in which they need to decide what to do and how they can live together, both peacefully and responsibly in society. It is argued that the role of values in personal development is decisive, and it is up to families and schools to consolidate, through education, the concepts of ethics, morals and respect for legal norms with children and adolescents, in order to achieve improved harmony between the people and the State.