Participatory citizenship in tax policy: an analysis of social participation in the municipal tax council of the city of Sao Paulo

This article deals with the institution of participatory citizenship through a tax policy, more specifically, the case of the municipal tax council of the city of Sao Paulo. In this line, the work aims to promote a critical analysis of the relationship of participatory citizenship in the fiscal sphere, as a means of materializing the Democratic Rule of Law. Thus, based on a theoretical examination of public tax policies and social participation, the study seeks to answer the possibility of establishing such participation by a tax policy. For that, the deductive method was chosen and a bibliographic research of books and qualified scientific articles pertinent to the theme was carried out. In the end, it was concluded, therefore, by the possibility of a tax policy instituting participatory citizenship, in the fiscal area.