Resumen

DINIZ JUNIOR, Carlos Antônio. Salário-Educação y la desigualdad en la transferencia de la cuota estatal/municipal. J. Pol. Educ-s [online]. 2023, vol.17, e92351.  Epub 06-Mayo-2024. ISSN 1981-1969.  https://doi.org/10.5380/jpe.v17i0.92351.

The objective of this study is to analyze the distribution of the state quota for Salário-Educação in the period from 2010 to 2020. It relies on quantitative and qualitative research based on bibliographic research, document research and data collected on the official website of the Fundo Nacional de Desenvolvimento da Educação. The normative orders dealing with the regulation of Salário-Educação were analyzed (BRASIL, 1964,1975, 1988, 1996, 1997, 1998, 2003 e 2006). Studies dealing with the financing of Brazilian basic education were taken as a basis (MENEZES; DINIZ JÚNIOR; SOUZA; IGLESIAS, 2022; CURY; BORDIGNON, 2020; DAVIES, 2009, FARENZENA, 2017). Among the results, we highlight the understanding that the distribution of the state/municipal quota, as an element of the basic education financing policy, bears the mark of Brazilian tax system - disregarding the regional asymmetries present in the country - and also contributes to the deepening educational inequalities in our country

Palabras clave : Salário-Educação; Education Financing; State/municipal quota; Inequality.

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