Abstract

SANCHES, Carlos Eduardo  and  VIEIRA, Alboni Marisa Dudeque Pianovski. Appreciation of the magisterium and fiscal responsibilitiy: a way to overcome limits and contradictions is possible. Educ. Rev. [online]. 2023, vol.39, e79892.  Epub Nov 14, 2023. ISSN 1984-0411.  https://doi.org/10.1590/1984-0411.79892.

Although it was approved in 2008 and declared fully constitutional by the Supreme Federal Court (STF) on different occasions, Federal Law No. 11.78/2008 (BRASIL, 2008) is not yet effectively implemented. The value of the national floor of the magisterium guaranteed as salary (base salary) and starting point of careers, in addition to the reservation of one third of the teaching day for extraclass activities without students, are on a collision course, according to governors and mayors, with the limits of personnel expenditure defined by the Fiscal Responsibility Law (LRF). Through a documentary and bibliographic research and in cury’s studies (1980, 1985), Gouveia and Ferraz (2013), Oliveira (2010), Pinto (2009) and Saviani (2009), this article analyzes the context of the valorization of the magisterium and the path to the establishment of the floor law, the impact on public basic education networks, in addition to the obstacles arising from obedience to the LRF. However, it presents data collected by Sanches (2020), in a study involving three capitals in the south of Brazil, which uses a methodology for analyzing the conditions to meet the floor and hour of activity. This research analyzed the revenues and the investment in remuneration in Curitiba, Florianópolis and Porto Alegre, comparing the proportion that teachers occupy in the civil servants of the City Halls and how much they represent in the total expenditure with personnel, to conclude if the teaching profession provokes disrespect for the limits of the Fiscal Responsibility Law.

Keywords : Floor and Remuneration of the Magisterium; Activity Time; Appreciation of the Magisterium; Fiscal Responsibility; Impact Calculation Methodology.

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