Resumen

COSTA, Fábio Luciano Oliveira  y  MENEZES, Janaína Specht da Silva. As mudanças no financiamento do ensino fundamental público com o Fundef e a dinâmica de seus recursos fiscais. Roteiro. UNOESC [online]. 2014, vol.39, n.01, pp.61-85. ISSN 2177-6059.

The main objective of this paper was to investigate the changes in the financing of public elementary education through the implementation of Fundef, evidenced in the dynamics of their fiscal resources. Thus, was done an exposition of the regulatory process of the Fund, which included research on legal documents, books, theses, dissertations and articles published in specialized journals, in addition to the quantitative data collected in the STN, which showed the ICMS as the main source of financing of the Fund. Even with the positive aspects that come with Fundef - which does not exclude its problematic in the period it was in effect, a good example of noncompliance associated with completion of the Union - it was not possible to associate it to the perspective of educational quality.

Palabras clave : Education; Financing; Fundef.

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