A educação como um direito social : perspectiva de financiamento da educação pública a partir da EC 95/2016 (Novo Regime Fiscal)

Abstract

The enactment of EC 95/2016 established the “New Fiscal Regime” and instituted a rule for the Federal Government's primary expenditures with a duration of 20 years. Consequently, impacting on the tax revenues that participate in the formation of resources destined to the financing of Education. In this sense, the objective of this dissertation is to analyze the panorama of the general budget of the Union comparing percentages spent on education and public debt from the enactment of EC 95/2016. The specific objectives are: a) to characterize Social Rights, establishing Education as a Social Right protected by the Democratic State of Law, contemplating its respective form of financing; b) present Constitutional Amendment No. 95/2016 (New Fiscal Regime) and its participation in promoting funding for Basic Public Education; c) analyze the financing of basic public education (MDE) in the light of EC 95/2016 in the 10 largest municipalities in the State of Rio Grande do Sul in the period from 2014 to 2020. O achieve the proposed objectives, descriptive research was carried out, with a qualitative approach, using bibliographic and documentary data collection. The main results are Education is one of the basic social rights established in art. 6 of the CF/88 and aims to charge the State with reducing existing inequalities in Brazilian society. However, from 2017 onwards, a new scenario began, with EC 95/2016 (New Fiscal Regime), which established the ceiling on spending by the Union, in relation to primary expenditure, reaching and investment in public education by the Union. Thus, even if there is an increase in the collection of taxes that finance education, there will be no greater investment in the Union budget in education, considering that it will be based on the value of the public budget executed in 2016, applying the IPCA of the last 12 months annually. EC 95/2016 limited the expenditure of primary expenses that finance the so-called social rights but did’not limit the amount of payment of debts, despite the constitutional provision for its limitation (art. 48, XIV and 52, VI). When analyzing spending on education in the 10 largest municipalities in the State of Rio Grande do Sul, it was observed that they do not reflect the impacts promoted by EC 95/2016, since the constitutional limit on spending on MDE by the Municipalities remains set at 25 %. In other words, the Municipalities continue to have to invest this percentage. However, it is noteworthy that, although the Constitutional text of 1988, in its Article 212, has increased the minimum for public spending by the Union on education to 18% of the Net Tax Revenue (RLI) and maintained the linkage of 25 % of revenue for states and municipalities, it is evident that the percentages in investments in basic education (MDE) follow the economic fluctuation of the country, as they are made up of federal, state and municipal revenues that are not exempt from the fluctuation presented by the economy. In the case of this research, the 10 largest municipalities in the state were analyzed and it should be noted that they are municipalities that concentrate regional and local forces, both in terms of population and in terms of wealth generation. Therefore, they are municipalities that have a significant portion of tax collection from their own revenues. Unlike most Brazilian municipalities, whose largest inflow of resources comes from transfers from the Union and States.