Resumen

VELLOSO, Jacques. A Emenda Calmon e os recursos da União. Cad. Pesqui. [online]. 1990, n.74, pp.20-39. ISSN 0100-1574.

The study discusses the concept of development and maintenance of educational systems (DMES) and analyzes the behavior of revenues and expenditures of the Union in regard to a Brazilian constitutional rule, in force until 1988 (Calmon Amendment), which required that at least 13% of tax receipt should be spent on DMES. The technical aspects of the preliminary analysis made are viewed as having a relevant political character. Data used include expenses made in 1986 and 1987, budget provisions for 1988 as well as a report of the Presidency of the Republic, presented before hearings of the House of Representatives; a serious error in this report provided an important piece of information required for the study. Estimates of the upper limits of federal outlays show that the Executive did not abide by the Constitution during the period studied; it spent more than 13% of its tax receipts on education and culture, but less than that on the development and maintenance of educational systems.

Palabras clave : Emenda Calmon; Custo da Educação.

        · resumen en Portugués     · texto en Portugués     · Portugués ( pdf )