The (UN) regulation of novo Fundeb: applications and contradictions

Abstract

This article presents an approach to the financing of Brazilian education, focusing on the (un)regulation of the new Fundeb from the applications and contradictions in the use of this resource. The study aimed to analyze the changes in the Fund for Maintenance and Development of Basic Education and for the Valorization of Education Professionals (Fundeb), identifying forms of deregulation and contradictions in the applications of Education financing, in relation to Law No. 14.113/2020 and its amendments, arising from Law No. 14,276/2021. The problem that we sought to investigate was “what changes have been made to the Fund for the Maintenance and Development of Basic Education and Valuation of Education Professionals and what are the forms of deregulation and contradictions in the applications of Education funding, in relation to Law No. 14.113/2020 ”? Fundeb represented an evolution in relation to the previous policy of maintenance and development of Education. Although it used the same process, it began to redistribute a greater amount of taxes, using as a reference the number of enrollments for the entire Basic Education and not only for Elementary School, determining the gradual implementation of the distribution of resources for the stages not covered previously. However, it still has inconsistencies regarding its application and, due to lack of regulation, there are contradictions between the legality and use of resources. The methodology used was the exploratory and descriptive study, with bibliographic and documental survey and analysis of a qualitative approach.