EDUCAÇÃO FISCAL, CIDADANIA E EDUCAÇÃO PROFISSIONAL E TECNOLÓGICA: CAMINHOS PARA O FORTALECIMENTO DO DESENVOLVIMENTO SOCIAL E ECONÔMICO

Abstract

This article presents an overview of the context involving the relationship between fiscal education, citizenship, and vocational and technological education, addressing the central problem of the research: the systematic absence of fiscal education in the curricula of Vocational and Technological Education (VTE) and its impact on students’ critical formation. The study analyzes how these elements contribute to the country’s social and economic development, emphasizing the importance of knowledge about taxes, the public budget, and fiscal justice for the exercise of citizenship. Based on the theoretical contributions of Saviani, Frigotto, Freire, and Mészáros, the research seeks to understand how omnilateral education, grounded in a critical and emancipatory perspective, can be strengthened through the understanding of social, economic, and political structures that guide the collection and management of public resources. The main objective of this study is to demonstrate the relevance of fiscal education as an essential formative component within VTE, capable of promoting autonomy, social participation, and critical awareness. The methodology adopted was qualitative, descriptive, and bibliographic, supported by theoretical surveys in academic databases and official documents, including data from the Federal Revenue Service, IBGE, and Brazilian Educational Legislation (LDB), using sources publicly available and freely accessible. The results indicate that the systematic integration of fiscal education into VTE curricula enhances students’ understanding of the functioning of the State, the allocation of public resources, and social control mechanisms, thus strengthening active citizenship. The study concludes that the articulation between fiscal education and vocational training strengthens pedagogical practices focused on emancipation, critical thinking, and democratic participation, enabling learners to recognize themselves as historical subjects capable of intervening in social reality. It is concluded that fiscal education, when integrated transversally and critically into VTE curricula, constitutes an essential instrument for strengthening democracy, promoting social and economic development, and consolidating full and conscious citizenship.