Comparative Analysis of the Distribution Criteria for State and Municipal Quotas of Salary-Education: Impacts on Basic Education Financing in States and the Federal District
Basic Education Financing. Salary-Education Fund. Redistributive Function. Educational Inequalities
The research project aims to comparatively analyze the criteria for the distribution of state and municipal quotas of the salary-education fund between the current model, based on the collection of contributions in each state with a devolutionary character, and the system established by the Federal Supreme Court in 2022. It also intends to examine the impacts on the redistributive function of resources allocated to basic education financing and whether they contribute to reducing inequalities in the amount spent per student in state and district networks. The research will have a descriptive and analytical nature with a quantitative approach, considering the use of bibliographic and documentary review, as well as the analysis of physical and financial data for the period from 2007 to 2022, using reports from FNDE (National Fund for the Development of Education) regarding the collection and distribution of state/municipal quotas of the salary-education fund, Fundeb complementation, and education expenses, from Inep (National Institute for Educational Studies and Research Anísio Teixeira) regarding school census, and from RFB (Federal Revenue Service) regarding tax burden. The dissertation will be organized with an introduction, three chapters, and a conclusion that will present a synthesis of the analyses based on the results achieved in the research.