Tributação e custeio da educação pública no Brasil após 1988

Abstract

The work is engaged in the study of the relationship between taxation and the cost of public education in Brazil, based on the Federal Constitution of 1988. The analysis is developed based on parameters of interpretation derived from the structure of the Brazilian state. The beginning is set with the demarcation of the extent and depth of the right to education as a social right, the scrutiny of impositive rules related to the state's duty to provide it by means of granting specific powers to the federal entities, as well as its relation to ways of obtaining financial resources arising from tax sources. These tax sources should be used to their respective funding, till the check of official data portraying the gap between the situation of public education and educational goals, to demonstrate the need to revew financial resources and its destination for education. Thus, once some distortions in the forms of allocation and distribution of tax revenue for the funding of education are identified, the proposal is presented based on constitutional principles of ability to pay and receptivity; some correction alternatives are also proposed.