KNOWLEDGE OF THE BRAZILIAN TAX SYSTEM: STUDENT PERSPECTIVE/ Conhecimento do Sistema Tributario Brasileiro: Otica Discente

• Published in: RC&C. Revista de Contabilidade e Controladoria 2021-05, Vol.13 (2), p.45
• Main Authors: Ribeiro, Silvio Paula, Rainho, Caio Gisse, Molina, Marcos Vinicius, Araujo, Tamires Sousa, Rizzo, Marcal Rogerio
• Format: Article
• Language: Portuguese
• ISSN: 1984-6266; 1984-6266
• DOI: 10.5380/rcc.v13i2.78708

This study aims to analyze the level of knowledge of the Brazilian tax system, from the perspective of undergraduate students in the Accounting Sciences course, from a Federal University, located in the interior of Mato Grosso do Sul. domain of these students, the known themes about the Brazilian tax system and the unknown ones are presented; and the possible advances and formative gaps that these students (incoming and graduating) developed in the academic trajectory are also observed. Thus, based on a quantitative approach, a questionnaire was used, duly adapted from Barbosa, Avila and Malaquias (2018), Curcino, Avila and Malaquias (2013), Silva and Morais (2015) and Silva, Nunes and Santana (2016). This questionnaire was applied to all students of the course, with the distinction between new students (from the first to the fourth period) and graduates (from the fifth period onwards). In the results obtained, descriptive statistics, the mean and standard deviation of the responses of the two groups studied were found based on the Student's t test, which brought statistical significance between the responses of both groups. Based on an exploratory factor analysis, it is stated that this study contributed to the debate on the low level of knowledge of the Brazilian tax system. And as future studies it is recommended to expand the data collection to regional levels and to use new statistical techniques in the analysis of the data, such as confirmatory factor analysis. Keywords: Accounting Sciences; Students; Tax System; Tax knowledge. Este estudo tem como objetivo analisar o nivel de conhecimento do sistema tributario brasileiro, sob a otica de discentes do curso de Graduacao em Ciencias Contabeis, de uma Universidade Federal, localizada no interior do Mato Grosso do Sul. Para tanto, comparam-se os niveis de dominio destes discentes, apresentam-se os temas conhecidos sobre o sistema tributario brasileiro e os nao conhecidos; e ainda observam-se os possiveis avancos e lacunas formativas que estes alunos (ingressantes e concluintes) desenvolveram na trajetoria academica. Assim, baseados em uma abordagem quantitativa foi utilizado um questionario, devidamente adaptado de Barbosa, Avila e Malaquias (2018), Curcino, Avila e Malaquias (2013), Silva e Morais (2015) e Silva, Nunes e Santana (2016). Este questionario foi aplicado para todos os discentes do curso, com a distincao entre ingressantes (do primeiro ao quarto periodo) e concluintes (do quinto periodo em d