Modo de regulação neoliberal e o fundo público no Brasil (2010-2020): a Emenda Constitucional n. 95/2016 e o financiamento do Ministério da Educação

• Autor(a) principal: Ferreira, Diana Regina dos Santos Alves
• Data de Publicação: 2022
• Tipo de documento: Tese
• Idioma: por
• Título da fonte: Repositório Institucional da UFG
• dARK ID: ark:/38995/001300000047q
• Texto Completo: http://repositorio.bc.ufg.br/tede/handle/tede/12123
• topic: Fundo público; Emenda Constitucional n. 95/2016; Funções orçamentárias; Ministério da Educação; Public Fund. EC n. 95/2016; Budgetary functions; Ministry of Education; CIENCIAS HUMANAS::EDUCACAO

This is a Doctoral Thesis in Education, linked to the State, Policies and History of Education line of research, developed in the Graduate Program in Education, College of Education, Federal University of Goiás (PPGE/FE/UFG). The general objective of this work is to analyze the financing of Budgetary Functions and of MEC in the period from 2010 to 2020. Thus, the following Specific Objectives are presented: 1) analyze the changes caused by neoliberalism in Brazil, especially in the last ten years. 2) show the events in Brazil that culminated in the approval of EC N° 95/2016 and its consequences for social policies and expenditure on education in accordance with Article 212 of the Federal Constitution of 1988; 3) verify and analyze the set of expenses of the Union; 4) verify and analyze Other Current Expenses and Investments in sectors of MEC. This is a documentary research that collected data from the Union's Budget Execution primary source, available on the Chamber of Deputies website, and secondary sources: Budget Execution Summary Reports (RREO), books and scientific articles, among others. This research analyzes the settled values corrected by the IPCA, at January 2021 prices. The theoretical-methodological aspects are based on Marx's dialectical-historical materialism. The research categories are: Federal Public Fund; EC No. 95/2016, which instituted the New Tax Regime; and Budgetary evolution of the Union and MEC. It was found that after the impeachment of President Dilma Rousseff, in 2016, Michel Temer took on the presidency of the country and put into practice fiscal adjustment policies based on the document A Bridge to the Future, which resulted in EC N° 95/2016 and a set of reforms that continued under Jair Bolsonaro. With the approval and implementation of EC N° 95/2016, associated with the deepening of a neoliberal policy, some Functions faced an exaggerated reduction in expenses, namely: Education, Culture, Sanitation, Sports and Leisure, Agrarian Organization, Housing, Sanitation, Urban Planning, Labour, Science and Technology, Industry, Agriculture, Environmental Management and Transport. Other Functions had their expenses increased, such as: Judiciary, National Defense (which it is worth mentioning, grew enormously as of 2016), Foreign Affairs, Special Charges. Expenditures in the Social Welfare and Health Functions increased exceptionally due to the pandemic caused by COVID-19. The sectors of the Ministry of Education, with the exception of the Brazilian Hospital Services Company (EBSERH), had a sharp reduction in expenses from 2015 onwards, which were aggravated mainly in the years following the implementation of EC N° 95/2016.