Resumen

SENA, Paulo. A legislação do Fundeb. Cad. Pesqui. [online]. 2008, vol.38, n.134, pp.319-340. ISSN 0100-1574.

This paper analyses the legislation concerning the Fund for the Maintenance and Development of Basic Education and Educational Professionals Valorization, contrasting it with that about the Fund for the Maintenance and Development of Fundamental Education and Teacher Valorization. It identifies and discusses: the characteristics of the new Fund that were already present in the previous one, the improvements acquired in contrast to Fundef and the different technical choices. The study also indicate the problematic aspects of the new legislation, such as: a) the indistinct use of the financial resources among levels and modalities of instruction, schools, and teaching settings, independently of their respective weight in the collection of resources; b) the inclusion special education private enrollments and those of day care centers in a permanent way, without considering a transitory period. The paper proposes that the financial contribution of the Union to education come back to 1995's level, in terms of the percentage of expenditures by federative sphere.

Palabras clave : Educational Finances; Publics Policies; Educational Legislation.

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