<?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>0100-3143</journal-id>
<journal-title><![CDATA[Educação e Realidade]]></journal-title>
<abbrev-journal-title><![CDATA[Educ. Real.]]></abbrev-journal-title>
<issn>0100-3143</issn>
<publisher>
<publisher-name><![CDATA[Universidade Federal do Rio Grande do Sul - Faculdade de Educação]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0100-31432018000401217</article-id>
<article-id pub-id-type="doi">10.1590/2175-623684862</article-id>
<title-group>
<article-title xml:lang="pt"><![CDATA[Financiamento da Educação Brasileira: do subsídio literário ao FUNDEB]]></article-title>
<article-title xml:lang="en"><![CDATA[Financing of Education in Brazil: from the literary subsidy to FUNDEB]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Cury]]></surname>
<given-names><![CDATA[Carlos Roberto Jamil]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Pontifícia Universidade Católica de Minas Gerais  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Brazil</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>10</month>
<year>2018</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>10</month>
<year>2018</year>
</pub-date>
<volume>43</volume>
<numero>4</numero>
<fpage>1217</fpage>
<lpage>1252</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://educa.fcc.org.br/scielo.php?script=sci_arttext&amp;pid=S0100-31432018000401217&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://educa.fcc.org.br/scielo.php?script=sci_abstract&amp;pid=S0100-31432018000401217&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://educa.fcc.org.br/scielo.php?script=sci_pdf&amp;pid=S0100-31432018000401217&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="pt"><p><![CDATA[Resumo:  Este artigo busca descrever a evolu&#231;&#227;o do financiamento da educa&#231;&#227;o brasileira, em especial da educa&#231;&#227;o b&#225;sica. A consulta &#224; legisla&#231;&#227;o foi o recurso metodol&#243;gico para assinalar como o ordenamento jur&#237;dico incorporou este financiamento. O estudo procura evidenciar tamb&#233;m os avan&#231;os e recuos, principalmente no caso da vincula&#231;&#227;o constitucional de um porcentual de impostos para manuten&#231;&#227;o e desenvolvimento da educa&#231;&#227;o. A vincula&#231;&#227;o, iniciada com a Constitui&#231;&#227;o de 1934, alcan&#231;a seu auge na emenda constitucional n. 59 de 2009, da qual resultou o Plano Nacional de Educa&#231;&#227;o na lei n. 13.005/2014. Um dos pontos mais vis&#237;veis da evolu&#231;&#227;o mostra que nos regimes autorit&#225;rios ou ditatoriais suprimiu-se esta vincula&#231;&#227;o, j&#225; nos regimes democr&#225;ticos ela permanece. ]]></p></abstract>
<abstract abstract-type="short" xml:lang="pt"><p><![CDATA[Abstract:  This paper aims to describe the evolution of the financing of education in Brazil, especially of basic education (preschool-secondary education). The methodology consisted of investigating the legislation to ascertain how the legal framework incorporated this financing. The study also seeks to highlight advances and setbacks, especially regarding constitutionally earmarked tax revenue for education maintenance and development. Such earmarking began with the Constitution of 1934 and peaked with Constitutional Amendment no. 59 of 2009, which resulted in the National Education Plan in Law no. 13005/2014. One of the most visible points of the evolution is that such earmarking was suppressed under authoritarian or dictatorial regimes and maintained in democratic regimes.]]></p></abstract>
<kwd-group>
<kwd lng="pt"><![CDATA[Financiamento da Educação]]></kwd>
<kwd lng="pt"><![CDATA[Educação no Brasil]]></kwd>
<kwd lng="pt"><![CDATA[Legislação]]></kwd>
<kwd lng="en"><![CDATA[Financing of Education]]></kwd>
<kwd lng="en"><![CDATA[Education in Brazil]]></kwd>
<kwd lng="en"><![CDATA[Legislation]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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