Resumo

MOREIRA, Roberto; CASTRO, Luiz Felipe Meira de  e  SILVA, Jorge Ferreira da. Emendas constitucionais 23/83 (Passos Porto) e 24/83 (João Calmon): problemas e conseqüências da compatibilização. Cad. Pesqui. [online]. 1986, n.58, pp.3-14. ISSN 0100-1574.

This article is part of a broader program of studies about the Financing of Education in Brazil made by the Instituto de Estudos Avançados em Educação da Fundação Getúlio Vargas - IESAE and sponsored by Fundo Nacional de Desenvolvimento da Educação - FNDE. Specifically, this article analyses the possible complementary effects of two congressional decisions taken at the end of 1983, that is: Constitutional Amendments nº 23/83 (Passos Porto) and nº 24/83 (João Calmon). The study is divided into four sections: 1) the history of the government commitments in relation to the percentage of the public resources destined to Education, according to the several Brazilian Constitutions and the legal texts; 2) the basis of the Passos Porto Amendment; 3) João Calmon Amendment and its additional rules; 4) the consequences of the contents of the two amendments, the inter-reaction of their execution, and the potential effects on the additional resources for Education. In the last part, the article emphasizes the positive effects of both amendments for the financing of Education. It also stresses the multiple interfaces of the financing of Education with the political and economical problems and, in especial, with the tax reform.

Palavras-chave : Financiamentos da educação; Emenda Calmon; Emenda Passos Porto.

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