<?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>2238-2097</journal-id>
<journal-title><![CDATA[Revista de Educação Pública]]></journal-title>
<abbrev-journal-title><![CDATA[R. Educ. Públ.]]></abbrev-journal-title>
<issn>2238-2097</issn>
<publisher>
<publisher-name><![CDATA[Universidade Federal de Mato Grosso, Instituto de Educação, Programa de Pós-Graduação em Educação]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2238-20972010000200003</article-id>
<title-group>
<article-title xml:lang="pt"><![CDATA[O financiamento da Educação estatal no Brasil: desafios para sua publicização]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Davies]]></surname>
<given-names><![CDATA[Nicholas]]></given-names>
</name>
</contrib>
</contrib-group>
<aff id="A03">
<institution><![CDATA[,Universidade Federal Fluminense  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>05</month>
<year>2010</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>05</month>
<year>2010</year>
</pub-date>
<volume>19</volume>
<numero>40</numero>
<fpage>229</fpage>
<lpage>245</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://educa.fcc.org.br/scielo.php?script=sci_arttext&amp;pid=S2238-20972010000200003&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://educa.fcc.org.br/scielo.php?script=sci_abstract&amp;pid=S2238-20972010000200003&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://educa.fcc.org.br/scielo.php?script=sci_pdf&amp;pid=S2238-20972010000200003&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="pt"><p><![CDATA[Este trabalho pretende oferecer um panorama de alguns desafios do financiamento da educação, particularmente da educação oferecida pelos governos. Serão abordados os seguintes aspectos: (1) a vinculação constitucional de recursos mínimos para a educação estatal, (2) o impacto da política fiscal/econômica do Governo Federal sobre as receitas vinculadas à MDE, (3) o não cumprimento dessa exigência constitucional pelas diferentes esferas de governo (federal, estadual e municipal) e sua impunidade, (4) o papel desempenhado pelos órgãos fiscalizadores (os Tribunais de Contas) dessa aplicação, (5) a desigualdade de recursos disponíveis para a educação nas três esferas de governo, (6) o significado e implicações do FUNDEF e do FUNDEB.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[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.]]></p></abstract>
<kwd-group>
<kwd lng="pt"><![CDATA[Financiamento da Educação]]></kwd>
<kwd lng="pt"><![CDATA[Legislação Educacional]]></kwd>
<kwd lng="pt"><![CDATA[Brasil]]></kwd>
<kwd lng="en"><![CDATA[Education Finance]]></kwd>
<kwd lng="en"><![CDATA[Educational Legislation]]></kwd>
<kwd lng="en"><![CDATA[Brazil]]></kwd>
</kwd-group>
</article-meta>
</front><body><![CDATA[   <h2><font face="Arial, Helvetica, sans-serif">O  financiamento da educa&ccedil;&atilde;o estatal no Brasil: desafios para sua publiciza&ccedil;&atilde;o.</font></h2> <h3><font face="Arial, Helvetica, sans-serif">The finance of state education in Brazil: some  challenges for its publicization.</font></h3><font face="Arial, Helvetica, sans-serif">     <p>&nbsp;</p> <h4>Nicholas  Davies    <br> </h4> </font>      ]]></body>
</article>
