Menezes, Fernando André Tavares deLutif Júnior, Jorge AssefQueiroz, Jamerson ViegasLeite, Annie MartinsQueiroz, Fernana Cristina Barbosa Pereira2021-03-152021-03-152014-02-28MENEZES, V.; LUTIF JUNIOR, J. A.; QUEIROZ, J. V. ; LEITE, A. M. ; QUEIROZ, F. C. B. P.. O impacto do ICMS no Rio Grande do Norte através do projeto social do cidadão nota 10: um estudo na ótica do direito tributário. Paradigma (Ribeirão Preto), v. XVII, p. 112-126, 2013. Disponível em: https://revistas.unaerp.br/paradigma/article/view/85. Acesso em: 26 jan. 2021.2318-8650https://repositorio.ufrn.br/handle/123456789/31865The present work analyze the tax incentive policy adopted in Rio Grande do Norte. The social function of the tax and the role of state government is doing to transform the idea of duty in social action. This evidencing the outsourcing of the 3rd sector, considering that the state invests in charities, in order to offer services of the state's obligation. However, for many problems can not complete, despite this being inserted in the Constitution. This paper presents the fight against tax evasion of taxes collected, which is one of the strengths of the program “Cidadão Nota 10”. Its important in the population aware about the social function of taxes, because with increased revenues will be possible to improve the quality of life of people. This job used the case study as a methodology of work, but also exploratory and descriptive research. Therefore conclude that in view of the participation and contribution to society with these entities, this monograph demonstrates the influence that the speech has to achieve the overarching goals of the state as tax collection and the fight against tax evasion, ie society participation through financial contributions in order to promote the activities of the institution and the collection of tax receipts to obtain funds through program “Cidadão Nota 10” of the state government of Rio Grande do NorteAttribution-NonCommercial 3.0 Brazilhttp://creativecommons.org/licenses/by-nc/3.0/br/Entidades filantrópicasEstadoTributoSociedadearticle