Resumo

SANTOS, Marcos Oliveira  e  BASSI, Marcos Edgar. The Educational ICMS in the states of Bahia and Santa Catarina: between conformities, contradictions and inequalities. Fineduca [online]. 2024, vol.14, 137158.  Epub 08-Maio-2025. ISSN 2236-5907.  https://doi.org/10.22491/2236-5907137158.

This article analyzes the configuration of Educational ICMS within the Permanent Fund for Basic Education (Fundeb) in the states of Bahia and Santa Catarina, providing a synthesis of the distribution of municipal quotas of this tax in these federative units in the first year of its validity. It observes the educational criteria in the two Brazilian states and examines the inequalities in the distribution of Educational ICMS. Thus, it establishes an analysis of possible interrelations with socioeconomic, educational, and potential revenue per student indicators. The conclusions highlight the contradictions of this process, such as the heteronomy of the administrative imposition of Educational ICMS on municipalities, the weak representativeness of the external evaluation model and the Basic Education Development Index (Ideb) on educational reality. It also addresses the lack of guarantee for resources within this model, as it does not increase funds but only reallocates a portion of intergovernmental transfers discretionarily. The article explores the relationship between vulnerable realities and academic failure that can exacerbate inequalities, ultimately pointing out the contradiction within the same policy between the pursuit of reducing disparities in resource distribution and the competition for resources that inherently generates inequality and exclusion among the cities.

Palavras-chave : Funding of Education; Educational ICMS; New Fundeb; External Evaluations..

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