Fineduca: Revista de Financiamento da Educação
On-line version ISSN 2236-5907
Abstract
SILVA, Marcus Quintanilha da. Union financial complementation to Fundeb: a study about the VAAT in 2023. Fineduca [online]. 2023, vol.13, 129708. Epub May 02, 2025. ISSN 2236-5907. https://doi.org/10.22491/2236-5907129708.
This article aimed to understand the scope of the Union's financial complementation to FUNDEB called Total Annual Value per Student - VAAT, in Brazil. Based on a documentary analysis, the quantitative exploration of the Interministerial Ordinance n. 2/2023 and a reading of the policy from a critical dialectical perspective, the evidence goes in the direction that, even in an ultra-liberal context and loss of working class rights, the VAAT in operation represents not only a victory, but the possibility to expand the conditions for financing education in Brazilian municipalities. It is noteworthy that, proportionally, the states that have the most municipalities covered by this policy are those that are already complemented by the calculation of the Minimum Annual Value per Student.
Keywords : New permanent Fundeb; VAAT Educational politics; Education Financing; Inequalities..











