Tributação e custeio da educação pública no Brasil após 1988
Tipo
Tese
Data de publicação
2016-02-16
Periódico
Citações (Scopus)
Autores
Gioia, Fulvia Helena de
Orientador
Pierdoná, Zélia Luiza
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Pinto, Felipe Chiarello de Souza
Conti, José Maurício
Carrazza, Roque Antônio
Jardim, Eduardo Marcial Ferreira
Conti, José Maurício
Carrazza, Roque Antônio
Jardim, Eduardo Marcial Ferreira
Programa
Direito Político e Econômico
Resumo
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.
Descrição
Palavras-chave
educação , direitos sociais. , tributação. , educação pública , custeio , finanças públicas.
Assuntos Scopus
Citação
GIOIA, Fulvia Helena de. Tributação e custeio da educação pública no Brasil após 1988. 2016. 216 f. Tese( Direito Político e Econômico) - Universidade Presbiteriana Mackenzie, São Paulo.