Abstract

AMARAL, NELSON CARDOSO. WITH PEC 241/55 (EC 95), WILL PRIORITY COMPLY WITH THE PNE (2014-2014) GOALS?. Rev. Bras. Educ. [online]. 2017, vol.22, n.71, pp.01-02.  Epub Sep 25, 2017. ISSN 1809-449X.  https://doi.org/10.1590/S1413-24782017227145.

The Constitutional Amendment No. 95 of December 15th, 2016, implemented a constitutional change that instituted a New Tax Regime (NTR) in the country. This NTR shares the Union budget in independent parts, being one of them the Executive power, which includes the Ministry of Education (MEC). From 2018 to 2036, in this tax regime, the budget of the Executive power cannot be readjusted by percentages above the inflation of the previous year. In the context of the Executive power, MEC’s budget may be readjusted above inflation, provided that the other bodies of this Power have their readjustments below inflation. The study examines the Union budget in the period of 1995-2016 and concludes that the period of 2006-2012 was the one in which the MEC had the biggest readjustments above inflation and superior to 10 percentage points. Therefore, it can be concluded that, if there are no periods with this profile until 2024, it will not be possible to accomplish the goals stablished in the National Plan of Education, the PNE (2014-2024).

Keywords : Constitutional Amendment 95; New Tax Regime; Executive Power; budget.

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