O investimento na educação pública municipal e o princípio fa eficiência no Rio Grande do Sul : uma análise dos gastos per capita no ensino fundamental versus desempenho no IDEB de acordo com o IDESE 2009-2017

Abstract

This thesis conducted a study of the contributions involving the legal tax system, with emphasis on knowledge of the tributes that have a direct link with the maintenance and development of basic education. Taking the case study methodology as a basis, the space of real application of the rules of the tax system chosen was the city of Passo Fundo, located north of the State of Rio Grande do Sul, since the municipality proposes in its Organic Law the annual application of 35% ofthe resulting tax revenue, understood also from transfers, maintenance and development of basic education council. Thus, we analyzed the relationship between the inputs and the concreteness of legal funding and maintenance of basic education in the countyin screen. To achieve the objectives, the methodology used was qualitative and quantitative, anchored in the following: identifying conceptual, structural and operational budget asrevenue and public expenditure to fund the municipal basic education through a literaturea descriptive and case study. We conclude that the district under study has been serving the legal regulations, especially with regard to the application of 35% of itstax revenues and current transfers in the Maintenance and Development of Basic Education - MDE. As a contribution, the study also presents important dimensions for the interface between law enforcement and the concreteness of the budget on education, producing summaries significant for future studies and grants for public managers.