🔖 FGV Inglês 2023 | Questão 11 Comentada | Auditor Fiscal da Receita Federal | 🏛️ B3GE™

⬛ TEXTO 1 — Questões (11 a 15)

Adding ethics to public finance

Evolutionary moral psychologists point the way to garnering broader support for fiscal policies

Policy decisions on taxation and public expenditures intrinsically reflect moral choices. How much of your hard-earned money is it fair for the state to collect through taxes? Should the rich pay more? Should the state provide basic public services such as education and health care for free to all citizens? And so on.

Economists and public finance practitioners have traditionally focused on economic efficiency. When considering distributional issues, they have generally steered clear of moral considerations, perhaps fearing these could be seen as subjective. However, recent work by evolutionary moral psychologists suggests that policies can be better designed and muster broader support if policymakers consider the full range of moral perspectives on public finance.

For the most part, economists have customarily analyzed redistribution in a way that requires users to provide their own preferences with regard to inequality.

There are two — understandable but not fully satisfactory — reasons for this approach. First, economists often wish to be viewed as objective social scientists. Second, most public finance scholars have been educated in a tradition steeped in values of societies that are WEIRD.

Evolutionary moral psychologists have shown that humans decide quickly what seems right or wrong based on instinct and later justify their decision through reasoning.

Moral psychologists have recently shown that many people draw on moral perspectives that go well beyond the golden rule.

Such understanding may help in the design of policies that can muster support from a wide range of groups with differing moral values.

⬛ Adapted from: https://www.imf.org/en/Publications/fandd/issues/2022/03/Addingethics-to-public-finance-Mauro

11. Based on the text, mark the statements below as TRUE (T) or FALSE (F).

I. The planning of fiscal strategies is impervious to moral considerations.

II. Traditional public finance education based on the golden rule is wanting as regards moral choices.

III. Since the 18th century, philosophers have been on the same page as regards moral dilemmas.

The statements are, respectively,

(A) T – F – T.

(B) F – F – T.

(C) F – T – F.

(D) F – T – T.

(E) T – F – F.

Gabarito: (C)

🧭 1️⃣ Leitura orientada

A questão exige leitura global e inferencial do texto, especialmente quanto à relação entre políticas fiscais e fundamentos morais.

📝 2️⃣ Análise técnica dos itens

I. ❌ Falsa.
O texto afirma explicitamente que decisões fiscais refletem escolhas morais.

II. ✅ Verdadeira.
O texto considera a moral baseada apenas na regra de ouro como insuficiente.

III. ❌ Falsa.
O texto mostra divergência histórica entre filósofos quanto ao papel da razão e do sentimento.

⚠️ 3️⃣ Armadilhas clássicas da FGV

A FGV explora leituras superficiais e afirmações absolutas. Termos como impervious e on the same page são decisivos.

🧠 4️⃣ Resumo B3GE™ Master

✔ Políticas fiscais envolvem moral.
✔ A regra de ouro é insuficiente.
✔ Não há consenso histórico sobre moralidade.

🔎 Gabarito confirmado: (C)