967 resultados para Fraude e evasão fiscal


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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 Administração Fazendária (ESAF) to implement the Programa Nacional de Educação 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 Educação 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 Política Fazendária (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

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This research presents a reflection on the dropout rates in higher education courses available through distance education in a context marked by deep changes in various spheres of society and by the uncontrolled growth of this educational method. For this, the object of analysis is related to the reality of students of Technology in Environmental Management offered by the Instituto Federal de Educação, Ciência e Tecnologia, Rio Grande do Norte (RN), Brazil, through the distance education in presence support poles located in Mossoró (RN) and Martins (RN). In this field research development several strategies of data collection are used, such as participant observation of reality; analysis of documents related to distance education and to the classes in Technology in Environmental Management; questionnaires answered by students who dropped the course. The results of such research enable us to say that the dropout rates in distance higher education is mainly referred to the consequences of a combination of aspects involved in the course development, personal difficulties faced by students during the period they attend the lessons and elements inherent in the context in which the course and students are inserted. Nevertheless there are specific situations in which the student may drop the program due to the influence of a single aspect, whether it is inherent in the development of the course, a personal situation, or even a factor determined by the context in which the course or the student belongs to

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Incluye Bibliografía

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Incluye Bibliografía

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Incluye Bibliografía

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Incluye Bibliografía

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Incluye Bibliografía

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Incluye Bibliografía

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Includes bibliography

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Incluye Bibliografía