Cidadania fiscal: aspectos teóricos e práticos

Abstract

The article has focus on the study of the so-called fiscal citizenship, given that citizenship as an attribute of a citizen may have several meanings. The sense of citizenship called tax citizenship arises from the duty to pay taxes and to require state retribution, under the so called fiscal state. So one of the goals of this study is to understand the boundaries of the exercise of this form of citizenship, and the state actions aimed at increasing it. To achieve these goals the various theoretical and practical aspects of the subject are verified, with focus on so-called stimulus programs for the issuance of tax invoices, in order to verify whether these programs result in increased perception tax citizenship, concluding that these programs has positive and increase both revenue and fiscal citizenship.