Resumen

GLUZ, Micaela Passerino; MOSNA, Rosa Maria  y  FARENZENA, Nalú. Student Value Year Reduction of Inequalities - VAAR (!). Fineduca [online]. 2024, vol.14, 137044.  Epub 14-Mayo-2025. ISSN 2236-5907.  https://doi.org/10.22491/2236-5907137044.

The present work aims to analyze the Complementation of the Union (COUN, in Portuguese) VAAR modality, to permanent Fundeb which was created by Constitutional Amendment nº 108/2020 and regulated by laws nº 14,113/2020 and nº 14,276/2021, specifically on the methodology of verification of the reduction of socioeconomic and racial educational inequalities, of conditionality III. We approach the topic from the perspective of managerialism, regarding the allocation of financial resources based on performance in public educational management. The methodology used in this work was a qualitative approach based on documentary analysis with data from the Ministry of Education. We argue that COUN-VAAR can become an influential instrument in education financing if due emphasis is given to its ability to verify the Reduction of Inequalities and not just measure Results.

Palabras clave : Fundeb; Complementation of the Union; VAAR; Reduction of Inequalities..

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