Resumo

COSTA, Marilda de Oliveira. ICMS-Education and Governance for Results in Mato Grosso: legal aspects, programs and actors in motion. Fineduca [online]. 2024, vol.14, 137157.  Epub 08-Maio-2025. ISSN 2236-5907.  https://doi.org/10.22491/2236-5907137157.

This study is part of ongoing research and aims to present the process of implementation of ICMS-Education in Mato Grosso, as well as its links with a set of policies, programs and actions implemented in a collaborative regime between the state and cities, considering the composition of the City Education Quality Index (IMQE). The results of the evaluations have greater weight in the composition of the indicator and can define the values of financial transfers to the cities. This is a qualitative, bibliographic, documentary research; data were collected on official websites, at both the federal and the state spheres, and on websites of institutes and foundations involved in the process. Two preliminary conclusions can be anticipated from this study: if students do not perform well on the tests, the cities may receive fewer resources; the loss of funds might result in educational inequality.

Palavras-chave : ICMS-Education; Collaboration Regime; Institutes and Foundations; Cities of Mato Grosso..

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