Resumo

DAVIES, Nicholas. O financiamento da Educação estatal no Brasil: desafios para sua publicização. R. Educ. Públ. [online]. 2010, vol.19, n.40, pp.229-245. ISSN 2238-2097.

This paper aims at providing a synthetic overview of some of the old and new challenges of education financing in Brazil, particularly that offered by governments. 'e following aspects will be dealt with: (1) the constitutional obligation of a minimum investment of tax revenue in State education, (2) the impact of the federal government fiscal/economic policy on revenue linked to the maintenance and development of education (MDE), a concept with a specific legal meaning, (3) the non-compliance of said constitutional requirement by different levels of government (federal, State and municipal governments) and its non-punishment, (4) the role of inspecting bodies in this enforcement and, in particular, the varied interpretations of the law by the Audit Offices (bodies in charge of checking governments’ accounts), (5) the inequality of funds for education between the different levels of government (federal, state and municipal), (6) the meaning and implications of FUNDEF ('e Fund for Maintenance and Development of Basic Schooling and Valorisation of Teaching Personnel) and FUNDEB for education in State and municipal governments and particularly for reducing the inequalities of funds between governments.

Palavras-chave : Education Finance; Educational Legislation; Brazil.

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