Resumen

GONCALVES, Renaldo Antônio. Financing education: a system out of balance. Cad. Pesqui. [online]. 1998, n.103, pp.14-52. ISSN 0100-1574.

The education in Brazil, recognized as fundamental and provided with resources by the Constitution, presents inefficient public politics which don't attend, for instance, every student in scholar age. One of he reasons of this exclusion is the financing structure. This study discusses the financing of these services, revealing the problems of taxes collection, distribution and expenses among the three levels of government (Federal, State and Municipal), using a matrix to describe the educational system of the public and the private sector in the State of São Paulo. From this survey it is discovered that the system is competitive, not co-operative, as declares de Constitution of 1988. The effective redistribution of resources in favor of the Municipal districts, which occurred recently, didn't bring effective results, because there wasn´t a clear definition of the roles, allowing superposition of actions in some areas and disregard in the areas of education. With the evaluation of this financing structure, it becomes possible to assert that no reform will achieve good results, for it is necessary to have exclusiveness in roles. These must be compatible with the technical-financial capacity of every sphere of power. Up this, it becomes possible to municipalize the education in places where there is financial, technical and human availableness, reserving for other levels of power the role of fiscalization and supplementation of these.

Palabras clave : Financiamento; Seletividade; Descentralização; Municipalização; Ensino Fundamental.

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