Resumen

VIDAL, Eloisa Maia; COSTA, Anderson Gonçalves  y  OLIVEIRA, Ana Gardennya Linard Sírio. Historical and political aspects of ICMS’ role in the induction of municipal education indicators in Ceará State. Fineduca [online]. 2024, vol.14, 132873.  Epub 07-Mayo-2025. ISSN 2236-5907.  https://doi.org/10.22491/2236-5907132873.

This paper analyzes the political and historical factors that led to the increase in the importance of the apportionment of the municipal ICMS quota linked to educational indicators in Ceará. It is characterized as a qualitative study, of a descriptive and explanatory nature, examining the process of municipalization of fundamental education and the collaboration between the state government and the municipalities, in addition to investigating the changes in the legal system related to the discretionary part of the ICMS, which is assigned to the state executive branch. Considering the changes in educational policies in that state, which began to be accompanied by management focused on results and accountability based on large-scale assessments, it is concluded that changes in the apportionment of the ICMS share benefited from the specific conditions of this state. The characteristics that allow a strong influence on the municipalities due to the state's bargaining power stand out.

Palabras clave : State of Ceará; ICMS quota; Educational indicators; Management for results..

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