Full text
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| Author(s): |
Caroline Falco Fernandes Valpassos
Total Authors: 1
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| Document type: | Doctoral Thesis |
| Press: | São Paulo. |
| Institution: | Universidade de São Paulo (USP). Faculdade de Educação (FE/SBD) |
| Defense date: | 2015-12-17 |
| Examining board members: |
Romualdo Luiz Portela de Oliveira;
Gilda Cardoso de Araujo;
Rubens Barbosa de Camargo;
Otaviano Augusto Marcondes Helene;
Evilasio da Silva Salvador
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| Advisor: | Romualdo Luiz Portela de Oliveira |
| Abstract | |
The objective of this thesis is to study the modality of public subsidies to private schools through the education expenditure deduction present in IRPF (Act n. 4.357/64), by discussing the arguments in favor or against this deduction existence and/or extinction in current context. It is defined as expenditure with education: the annual expenditure regarding to the school fees, either for the tax payer or their legal dependents, in the basic and higher education. For a long time frame, this deduction has been regarded as being solely a tax benefit in the field of IRPF, without other implications. However, this reality is modified from the moment that such benefits started being regarded as tax expenditure (GTs). The idea of tax expenditure brought the discussion that from the moment the State is prevented from collecting taxes, partially or as fully, it gives up a given amount of budget revenues on behalf of some specific objectives. The overall objectives pertaining the budget function, education, shows that there is an approximate amount of 7,11 billion of Reais in 2012 (RBF, 2011) that is direct or indirectly bound to private/ or paid education provider institutions. The education deduction expenses claims the amount of three billion Reais, becoming the biggest GT in the field of education, which raises some questions, such as: When was it created? What was the source of this deduction idea? What did its creation target? Was it just a taxation issue? What is its linkage to education and education policies? To answer these questions, a detailed study on tax deduction was carried out, relying methodologically on bibliographical research, archival research, statistics data analysis and interviews with researchers on taxation issues. The right to education and the education funding are the keys theories on this study. One has the right to education, the state does not guarantee quality in education (in view of individual and collective concepts), thus one´s right has to be guaranteed. On the other hand, if the right to education is understood as the foundation of a broad and social process that is related to the whole population, it is believed that the deduction is mismatched with the State prerogatives as an guarantor of an equal access and a standardizes quality at it minimal levels education (vide CAQ). The discussion about the problems pertaining the public schools is not overlooked. PNE itself recognizes most of these problems and funding demands to address them. Therefore, the issue is whether the funding should continue to be addressed to these private institutions to address individual demands, or those funds should be addressed to public schools public education so that they overcome the problems identified. Summing up, it can be concluded that education expenditure deduction, though being commonly referred as a taxation issue, refers greatly to educational issues. (AU) | |
| FAPESP's process: | 12/00511-2 - The Education and Social Expenditure Tax: Origin, assumptions and functions of the deduction based on education expenditures in the Brazilian Income Tax. |
| Grantee: | Caroline Falco Fernandes Valpassos |
| Support Opportunities: | Scholarships in Brazil - Doctorate |