<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2177-6059</journal-id>
<journal-title><![CDATA[Roteiro]]></journal-title>
<abbrev-journal-title><![CDATA[Roteiro. UNOESC]]></abbrev-journal-title>
<issn>2177-6059</issn>
<publisher>
<publisher-name><![CDATA[Universidade do Oeste de Santa Catarina]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2177-60592014000100004</article-id>
<title-group>
<article-title xml:lang="pt"><![CDATA[As mudanças no financiamento do ensino fundamental público com o Fundef e a dinâmica de seus recursos fiscais]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Costa]]></surname>
<given-names><![CDATA[Fábio Luciano Oliveira]]></given-names>
</name>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Menezes]]></surname>
<given-names><![CDATA[Janaína Specht da Silva]]></given-names>
</name>
</contrib>
</contrib-group>
<aff id="A04">
<institution><![CDATA[,Universidade Federal do Estado do Rio de Janeiro  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>06</month>
<year>2014</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>06</month>
<year>2014</year>
</pub-date>
<volume>39</volume>
<numero>01</numero>
<fpage>61</fpage>
<lpage>85</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://educa.fcc.org.br/scielo.php?script=sci_arttext&amp;pid=S2177-60592014000100004&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://educa.fcc.org.br/scielo.php?script=sci_abstract&amp;pid=S2177-60592014000100004&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://educa.fcc.org.br/scielo.php?script=sci_pdf&amp;pid=S2177-60592014000100004&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="pt"><p><![CDATA[O objetivo principal deste artigo foi investigar as transformações ocorridas no financiamento do ensino fundamental público, por meio da implantação do Fundo de Manutenção e Desenvolvimento do Ensino Fundamental e de Valorização do Magistério (Fundef), evidenciadas na dinâmica de seus recursos fiscais. Assim, fez-se uma exposição do processo de regulamentação do Fundo, que contou com a pesquisa em documentos legais, livros, teses, dissertações e artigos publicados em periódicos especializados, além dos dados quantitativos coletados na Secretaria do Tesouro Nacional (STN), que mostraram o ICMS como a principal fonte de financiamento do Fundo. Mesmo com os aspectos positivos advindos com o Fundef - o que não exclui suas problemáticas no período em que esteve em vigência, a exemplo do descumprimento legal associado à complementação da União -, não foi possível associá-lo à perspectiva de qualidade educacional.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[The main objective of this paper was to investigate the changes in the financing of public elementary education through the implementation of Fundef, evidenced in the dynamics of their fiscal resources. Thus, was done an exposition of the regulatory process of the Fund, which included research on legal documents, books, theses, dissertations and articles published in specialized journals, in addition to the quantitative data collected in the STN, which showed the ICMS as the main source of financing of the Fund. Even with the positive aspects that come with Fundef - which does not exclude its problematic in the period it was in effect, a good example of noncompliance associated with completion of the Union - it was not possible to associate it to the perspective of educational quality.]]></p></abstract>
<kwd-group>
<kwd lng="pt"><![CDATA[Educação]]></kwd>
<kwd lng="pt"><![CDATA[Financiamento]]></kwd>
<kwd lng="pt"><![CDATA[Fundef]]></kwd>
<kwd lng="en"><![CDATA[Education]]></kwd>
<kwd lng="en"><![CDATA[Financing]]></kwd>
<kwd lng="en"><![CDATA[Fundef]]></kwd>
</kwd-group>
</article-meta>
</front><body><![CDATA[  <font face="Arial, Helvetica, sans-serif"> <h2>As  mudan&ccedil;as no financiamento do ensino fundamental p&uacute;blico com o Fundef e a din&acirc;mica  de seus recursos fiscais.</h2> <h3>Changes in financing of public elementary education  with Fundef and revenue tax.</h3>     <p>&nbsp;</p> <h4>F&aacute;bio  Luciano Oliveira Costa, Jana&iacute;na Specht da Silva Menezes    <br> </h4> </font>      ]]></body><back>
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</article>
