<b>Capital social: o ativo intangível básico para o desenvolvimento social sustentável</b> - doi: 10.4025/enfoque.v27i3.7339

Abstract

This article discusses aspects of social capital as an intangible asset. Initially, what justify the importance ofthe theme is the anxiety of the citizens to organize themselves to find alternatives of management of resourcesin collective benefit, being the humans the main focus. About the metodology of the search, thearticle was based on bibliographic references and sought to consolidate aspects that make up the socialcapital, to highlight to role of the intangible asset by civic and non-civic societies, as the civism is directlycorrelated with sustainable development. It discussed a new variable which includes the social capital, calledTax Education, which mission is to stimulate the change of values, beliefs and culture of individuals for asociety in collective benefit. Finally, the account was presented as necessary to assist in dissemination ofeconomic and financial informations, is seen that all the organizations, whether for profit or not, private orpublic, needs such information for making decisions. As a conclusion, it was an account of the interaction ofthe topics discussed on order to show the social capital as an intangible asset that the more it is used,fastest it grow.