Resumen

CHAVES, Vera Lúcia Jacob; REIS, Luiz Fernando  y  GUIMARAES, André Rodrigues. Public debt and financing of higher education in Brazil. Acta Scientiarum. Education [online]. 2018, vol.40, n.1, pp.13-14.  Epub 02-Ene-2018. ISSN 2178-5201.  https://doi.org/10.4025/actascieduc.v40i1.37668.

ABSTRACT. The purpose of this paper is to present results of the research conduct to analyze the implications of the tax adjustment policies in financing the Brazilian higher education, considering the attendance to the private-business sector, the budget addressed to the public federal universities and to the payment of public debt on terms from 2003 to 2016. The financial data were taken from National Treasure, National Accounts Court, and the Federal Senate. It was also used documents from KPMG Corporate Finance, CM Consultoria, Hoper Consultoria, the Brazilian Association of Private Equity and Venture Capital (ABVCAP), and from the Stock Market of São Paulo. The results point that, despite the increase in amounts destined to federal public universities, the values are considerably lower than those addressed to public debt. It is also evident that the expansion and profitability of private-business sector are encouraged by policies from the federal government by means of PROUNI (Program University for Everyone) and FIES (Program of Scholarship Loan). It can be concluded that, in the face of federal social spending freeze on the next 20 years, with the Constitutional Amendment 95/2016, strengthening the tax adjustment policies, there will be negative consequences for the federal public universities and their maintenance, and strengthening of the private-business sector.

Palabras clave : tax adjustment; federal universities; private-mercantile; Prouni; Fies.

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