Saberes não matemáticos articulados às práticas sociais com modelagem matemática no ensino básico: o caso da educação fiscal na formação de professores

The present study aims to investigate the existing institutional conditions and restrictions that impact on the immediate need to understand the functions of the role of non-mathematical knowledge present in mathematical models related to situations concerning Fiscal Education, using as an example the Income Tax for Initial and Continuing Teachers. Our main theoretical framework is based on the Anthropological Theory of Didactics (TAD), with the aim of answering the following question: “what institutional conditions and restrictions exist and how do they impact the understanding of non-mathematical knowledge present in mathematical models, in situations involving tributes and taxes, with the Individual Income Tax (IRPF) as an instigating element for the initial and continued training of teachers?”. From this perspective, the investigation focuses on the reason for the foundation of the IRPF and Tax Education, considering the bibliographic reference, contributing to the focus on teacher training with their skills and competences in the use of mathematical modeling, resulting in the production of the Model Epistemological Reference (MER). To answer the study question, we developed a Study and Research Path for Teacher Education (PEP-FP), through the unfolding of seven study and research sessions with students (students in initial and continuing education) of the Integrated Degree course in Education in Science, Mathematics and Languages, from the Federal University of Pará (FEMCI/IEMCI/UFPA) and other institutions in the country. It is understood that research from the perspective of TAD shows its relevance to study and analyze teaching problems, which often come from the Current Epistemological Models (MEV). A qualitative investigation was carried out, with a methodological approach of the bibliographic documental study, analyzing the new curricular bases, the curricular parameters, laws and norms, dissertations and theses, based on the praxeological model of TAD, in the sense given by Castela and Romo Vázquez, ...