A ATUAÇÃO DO NÚCLEO DE APOIO CONTÁBIL E FISCAL NA PROMOÇÃO DA EDUCAÇÃO E CIDADANIA FISCAL
DOI:
https://doi.org/10.17564/2316-3143.2025v9n2p179-192
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Abstract
This study aims to analyze the performance of the Accounting and Tax Support Center (NAF) of Tiradentes University (UNIT) in promoting tax education and citizenship. A qualitative approach was adopted, with an exploratory and descriptive design, through a single case study. Data collection was carried out through semi-structured interviews with members of NAF/UNIT and analyzed using the content analysis technique. The results reveal that NAF plays a strategic role in offering free accounting services to the low-income population, such as assistance in filing income tax returns, regularizing CPFs, and providing services to microentrepreneurs. In addition, it promotes educational activities, such as lectures and tax awareness campaigns, contributing to the civic and professional development of students. The network's activities, with institutional partnerships that expand the project's reach and enable greater social inclusion, also stood out. It can be concluded that NAF/UNIT is consolidating itself as an instrument of social inclusion, dissemination of tax culture and strengthening of the relationship between universities, the State and society.
Keywords: Tax citizenship, Tax education, Accounting and Tax Support Center.
