<?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>0100-1574</journal-id>
<journal-title><![CDATA[Cadernos de Pesquisa]]></journal-title>
<abbrev-journal-title><![CDATA[Cad. Pesqui.]]></abbrev-journal-title>
<issn>0100-1574</issn>
<publisher>
<publisher-name><![CDATA[Fundação Carlos Chagas]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0100-15741984000300002</article-id>
<title-group>
<article-title xml:lang="pt"><![CDATA[A vinculação constitucional de recursos financeiros para a educação: esfera federal]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Melchior]]></surname>
<given-names><![CDATA[José Carlos de Araújo]]></given-names>
</name>
</contrib>
</contrib-group>
<aff id="A02">
<institution><![CDATA[,Universidade de São Paulo  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>08</month>
<year>1984</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>08</month>
<year>1984</year>
</pub-date>
<numero>50</numero>
<fpage>15</fpage>
<lpage>21</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://educa.fcc.org.br/scielo.php?script=sci_arttext&amp;pid=S0100-15741984000300002&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://educa.fcc.org.br/scielo.php?script=sci_abstract&amp;pid=S0100-15741984000300002&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://educa.fcc.org.br/scielo.php?script=sci_pdf&amp;pid=S0100-15741984000300002&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="pt"><p><![CDATA[Este artigo trata da Emenda nº 24 à Constituição do Brasil de 1969 que vincula recursos financeiros mínimos da receita de impostos para a educação. O autor trata da vinculação constitucional na órbita federal e discute diversos problemas que se relacionam com a incidência da vinculação na receita de impostos e com o conceito de educação e de despesas. O objetivo fundamental do artigo é o de examinar algumas questões básicas que podem interferir na aplicação de recursos financeiros em educação.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[The article refers to the amendment number 24 to the Brazilian Constitution of 1969 which subjects minimal financial funds (resources) from the income revenue to Education. The author deals with the constitutional obligations in the Federal sphere of action (scope) and discusses severalproblems related to the incidence of subjection in the income revenue and to the concept of Education and expenses. The main objective of the article is to examine some basic questions that may interfere with the utilization of the financial resources (fund) in Education.]]></p></abstract>
<kwd-group>
<kwd lng="pt"><![CDATA[Recursos financeiros]]></kwd>
<kwd lng="pt"><![CDATA[Custo da educação]]></kwd>
</kwd-group>
</article-meta>
</front><body><![CDATA[  <FONT face="Arial, Helvetica, sans-serif"> <h2>A vinculação constitucional de recursos financeiros para a educação: esfera    federal.</h2>     <p>&nbsp;</p> <h4>José Carlos de Araújo Melchior</h4>     <p>&nbsp;</p> </FONT>      ]]></body>
</article>
