Resumen

HAAS, Celia Maria  y  PARDO, Rosangela da Silva. The financial effects of the Program Universidade para Todos (PROUNI) in a private university. Avaliação [online]. 2017, vol.22, n.3, pp.718-740. ISSN 1982-5765.  https://doi.org/10.1590/S1414-40772017000300008.

This research aimed at verifying the financial effects of the Universidade para Todos program (PROUNI) in a profit-seeking private university. Furthermore, it investigated to what extent the university’s exemption from taxation after taking part of PROUNI outnumbered the investments in scholarships offered by the program as well as the permanence and a potential expansion of the institution in the market. The research was developed in two stages. Firstly, it was done a study of the accounting documents. Secondly, an interview with the maintainer of the private institution aimed at qualifying the information obtained during the analysis of the documents. The interpretation of data was carried out with the support of the authors who discuss the theme in the light of public finances. The outcomes demonstrated that the profits made by the institution after enrolling in the program contributed to its stabilization, maintenance and expansion in the last few years. As some authors point out, we can apprehend with this research that the fiscal reduction was the main positive result of enrolling in the program.Key words: Public policies, Higher education, PROUNI

Palabras clave : Public policies; Higher education; PROUNI.

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