<?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>1413-2478</journal-id>
<journal-title><![CDATA[Revista Brasileira de Educação]]></journal-title>
<abbrev-journal-title><![CDATA[Rev. Bras. Educ.]]></abbrev-journal-title>
<issn>1413-2478</issn>
<publisher>
<publisher-name><![CDATA[ANPEd - Associação Nacional de Pós-Graduação e Pesquisa em Educação]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S1413-24782017000400001</article-id>
<article-id pub-id-type="doi">10.1590/S1413-24782017227145</article-id>
<title-group>
<article-title xml:lang="pt"><![CDATA[Com a PEC 241/55 (EC 95) haverá prioridade para cumprir as metas do PNE (2014-2024)?]]></article-title>
<article-title xml:lang="en"><![CDATA[WITH PEC 241/55 (EC 95), WILL PRIORITY COMPLY WITH THE PNE (2014-2014) GOALS?]]></article-title>
<article-title xml:lang="es"><![CDATA[CON LA PEC 241/55 (EC 95) ¿HABRÁ PRIORIDAD PARA CUMPLIR LAS METAS DEL PNE (2014-2024)?]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[AMARAL]]></surname>
<given-names><![CDATA[NELSON CARDOSO]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidade Federal de Goiás  ]]></institution>
<addr-line><![CDATA[Goiânia GO]]></addr-line>
<country>Brazil</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>00</month>
<year>2017</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>00</month>
<year>2017</year>
</pub-date>
<volume>22</volume>
<numero>71</numero>
<fpage>01</fpage>
<lpage>02</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://educa.fcc.org.br/scielo.php?script=sci_arttext&amp;pid=S1413-24782017000400001&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://educa.fcc.org.br/scielo.php?script=sci_abstract&amp;pid=S1413-24782017000400001&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://educa.fcc.org.br/scielo.php?script=sci_pdf&amp;pid=S1413-24782017000400001&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="pt"><p><![CDATA[RESUMO A Emenda Constitucional n&#186; 95 (EC 95), de 15 de dezembro de 2016, efetivou uma mudan&#231;a constitucional que instituiu um Novo Regime Fiscal (NRF) no pa&#237;s. Este NRF particiona o or&#231;amento da Uni&#227;o em partes independentes, sendo uma delas o Poder Executivo, que inclui o Minist&#233;rio da Educa&#231;&#227;o (MEC). Nesse regime fiscal, a partir de 2018, at&#233; o ano de 2036, o or&#231;amento do Poder Executivo n&#227;o poder&#225; ser reajustado por percentuais acima da infla&#231;&#227;o do ano anterior. No contexto do Poder Executivo o or&#231;amento do MEC poder&#225; ser reajustado acima da infla&#231;&#227;o, desde que os outros organismos desse Poder tenham reajustes abaixo da infla&#231;&#227;o. O estudo examina o or&#231;amento da Uni&#227;o no per&#237;odo 1995 a 2016 e conclui que o per&#237;odo 2006 a 2012 foi aquele em que o MEC teve os maiores reajustes acima da infla&#231;&#227;o e superiores a 10 pontos percentuais. Pode-se concluir, portanto, que se n&#227;o ocorrerem per&#237;odos com esse perfil at&#233; 2024 n&#227;o ser&#225; poss&#237;vel cumprir as metas estabelecidas no Plano Nacional de Educa&#231;&#227;o (PNE) 2014-2024.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[ABSTRACT The Constitutional Amendment No. 95 of December 15th, 2016, implemented a constitutional change that instituted a New Tax Regime (NTR) in the country. This NTR shares the Union budget in independent parts, being one of them the Executive power, which includes the Ministry of Education (MEC). From 2018 to 2036, in this tax regime, the budget of the Executive power cannot be readjusted by percentages above the inflation of the previous year. In the context of the Executive power, MEC&#8217;s budget may be readjusted above inflation, provided that the other bodies of this Power have their readjustments below inflation. The study examines the Union budget in the period of 1995-2016 and concludes that the period of 2006-2012 was the one in which the MEC had the biggest readjustments above inflation and superior to 10 percentage points. Therefore, it can be concluded that, if there are no periods with this profile until 2024, it will not be possible to accomplish the goals stablished in the National Plan of Education, the PNE (2014-2024).]]></p></abstract>
<abstract abstract-type="short" xml:lang="es"><p><![CDATA[RESUMEN La Enmienda Constitucional 95, del 15 de diciembre de 2016, efectu&#243; un cambio constitucional que instituy&#243; un Nuevo R&#233;gimen Fiscal (NRF) en el pa&#237;s. Este NRF divide el presupuesto de la Uni&#243;n en partes independientes, siendo una de ellas el Poder Ejecutivo, que incluye al Ministerio de Educaci&#243;n (MEC). En este r&#233;gimen fiscal, a partir de 2018, hasta el a&#241;o 2036, el presupuesto del Poder Ejecutivo no podr&#225; ser reajustado por porcentuales por encima de la inflaci&#243;n del a&#241;o anterior. En el contexto del Poder Ejecutivo, el presupuesto del MEC podr&#225; ser reajustado por encima de la inflaci&#243;n, siempre que los otros organismos de este Poder tengan reajustes por debajo de la inflaci&#243;n. El estudio examina el presupuesto de la Uni&#243;n en el per&#237;odo 1995-2016 y concluye que el per&#237;odo 2006-2012 fue aquel en que el MEC tuvo los mayores reajustes por encima de la inflaci&#243;n y superiores a 10 puntos porcentuales. Se puede concluir, por lo tanto, que si no ocurren per&#237;odos con este perfil hasta 2024 no ser&#225; posible cumplir las metas establecidas en el Plan Nacional de Educaci&#243;n, el PNE (2014-2024).]]></p></abstract>
<kwd-group>
<kwd lng="pt"><![CDATA[Emenda Constitucional 95]]></kwd>
<kwd lng="pt"><![CDATA[Novo Regime Fiscal]]></kwd>
<kwd lng="pt"><![CDATA[Poder Executivo]]></kwd>
<kwd lng="pt"><![CDATA[orçamento]]></kwd>
<kwd lng="en"><![CDATA[Constitutional Amendment 95]]></kwd>
<kwd lng="en"><![CDATA[New Tax Regime]]></kwd>
<kwd lng="en"><![CDATA[Executive Power]]></kwd>
<kwd lng="en"><![CDATA[budget]]></kwd>
<kwd lng="es"><![CDATA[Enmienda Constitucional 95]]></kwd>
<kwd lng="es"><![CDATA[Nuevo Régimen Fiscal]]></kwd>
<kwd lng="es"><![CDATA[Poder Ejecutivo]]></kwd>
<kwd lng="es"><![CDATA[presupuesto]]></kwd>
</kwd-group>
</article-meta>
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