Resumen

SOUZA, Celestina Maria Pereira de; LUDUVICE, Paulo Vinícius Santos Sulli; GONCALVES, Ítalo Bruno Paiva  y  SANTOS, Jocyléia Santana dos. The Educational ICMS as an instrument for the institutionalization and management of municipal systems. Rev. Educ. Polít. Debate [online]. 2024, vol.13, n.1, a2024-70827. ISSN 2238-8346.  https://doi.org/10.14393/repod-v13n1a2024-70827.

This article aims to discuss the institutionalization of the Educational ICMS in the Amazon region approved in the Constitutional Amendment No. 108/2020 that regulates the Fund for Maintenance and Development of Basic Education and Valorization of Education Professionals (Fundeb), which establishes discretion of the states to elaborate the criteria for redistribution of the quota part of the ICMS to municipalities. The research was based on the historical-dialectical materialist perspective, with documentary and bibliographic research and revealed that the criteria adopted by the states are related to the performance of students in the large-scale, with innovations from state of Tocantins, that considered the institutionalization of the Teaching/Education System as a conditioning factor. It is concluded that the Educational ICMS can contribute to a ranking and meritocracy policy and enlargement of educational inequalities.

Palabras clave : Fundeb; Educacional ICMS; Municipal Education; Tocantins.

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