IMPACTS OF THE CONSTITUTIONAL AMENDMENT No. 95/2016 ON THE FINANCING OF FEDERAL GOVERNMENT EXPENDITURE ON EDUCATION MAINTENANCE AND DEVELOPMENT (MDE): 2018-2021

Detalhes bibliográficos
Autor(a) principal: Reis, Luiz Fernando
Data de Publicação: 2023
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Exitus
Texto Completo: https://portaldeperiodicos.ufopa.edu.br/index.php/revistaexitus/article/view/2221
Resumo: This work aims to analyze the impacts of Constitutional Amendment nº 95/2016 (Brazil) on the financing of federal government expenditure on education maintenance and development (MDE). It is a documentary analysis with primary sources consulted on the website of the National Treasury Secretariat (Statements of Income and Expenditure on Education Maintenance - MDE). The results indicate that from 2016 to 2021, the percentage of tax revenue destined for MDE expenses was reduced from 25.77% to 17.89%. CA nº 95/2016 froze, in real terms, the revenue destined to finance expenses with the maintenance and development of education and has served as an instrument to reduce federal government expenses with education in relation to the revenue effectively collected.   Keywords: Education maintenance and development expenditure. Financing Education. Public fund.
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spelling IMPACTS OF THE CONSTITUTIONAL AMENDMENT No. 95/2016 ON THE FINANCING OF FEDERAL GOVERNMENT EXPENDITURE ON EDUCATION MAINTENANCE AND DEVELOPMENT (MDE): 2018-2021IMPACTOS DE LA ENMIENDA CONSTITUCIONAL N° 95/2016 SOBRE EL FINANCIAMIENTO DEL GASTO DEL GOBIERNO FEDERAL EN MANTENIMIENTO Y DESARROLLO EDUCATIVO (MDE): 2018-2021IMPACTOS DA EMENDA CONSTITUCIONAL Nº 95/2016 NO FINANCIAMENTO DAS DESPESAS DO GOVERNO FEDERAL COM MANUTENÇÃO E DESENVOLVIMENTO DO ENSINO (MDE): 2018-2021Despesas com manutenção e desenvolvimento do Ensino; Financiamento da educação. Fundo público.Education maintenance and development expenditure. Financing Education. Public fund.Gastos de mantenimiento y desarrollo de la educación.Financiamiento de la educación.. Fondo público.This work aims to analyze the impacts of Constitutional Amendment nº 95/2016 (Brazil) on the financing of federal government expenditure on education maintenance and development (MDE). It is a documentary analysis with primary sources consulted on the website of the National Treasury Secretariat (Statements of Income and Expenditure on Education Maintenance - MDE). The results indicate that from 2016 to 2021, the percentage of tax revenue destined for MDE expenses was reduced from 25.77% to 17.89%. CA nº 95/2016 froze, in real terms, the revenue destined to finance expenses with the maintenance and development of education and has served as an instrument to reduce federal government expenses with education in relation to the revenue effectively collected.   Keywords: Education maintenance and development expenditure. Financing Education. Public fund.Este trabajo tiene como objetivo analizar los impactos de la Enmienda Constitucional nº 95/2016 (Brasil) en la financiación de los gastos del gobierno federal con el mantenimiento y desarrollo de la educación (MDE). Se trata de un análisis documental con fuentes primarias consultadas en el sitio web de la Secretaría del Tesoro Nacional (Declaraciones de Ingresos y Gastos con Mantenimiento de la Educación - MDE). Los resultados indican que del 2016 al 2021, el porcentaje de la recaudación tributaria destinado a los gastos del MDE se redujo del 25,77% al 17,89%. La EC nº 95/2016 congeló, en términos reales, los ingresos destinados a financiar los gastos con el mantenimiento y desarrollo de la educación y ha servido como instrumento para reducir los gastos del gobierno federal con educación en relación a los ingresos efectivamente recaudados.   Palabras clave: Gastos de mantenimiento y desarrollo de la educación. Financiamiento de la educación. Fondo público.Este trabalho objetiva analisar os impactos da Emenda Constitucional nº 95/2016 no financiamento das despesas do governo federal com manutenção e desenvolvimento do ensino (MDE). Trata-se de uma análise documental com fontes primárias consultadas no portal da Secretaria do Tesouro Nacional (Demonstrativos das Receitas e Despesas com Manutenção do Ensino - MDE). Os resultados indicam que de 2016 a 2021, o percentual da receita de impostos destinado às despesas com MDE foi reduzido de 25,77% para 17,89%. A EC nº 95/2016 congelou, em termos reais, a receita destinada ao financiamento das despesas com a manutenção e desenvolvimento do ensino e tem servido de instrumento para reduzir as despesas do governo federal com a educação em relação à receita efetivamente arrecadada.   Palavras-chave: Despesas com manutenção e desenvolvimento do Ensino; Financiamento da educação. Fundo público.Universidade Federal do Oeste do Pará/UFOPA2023-07-12info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://portaldeperiodicos.ufopa.edu.br/index.php/revistaexitus/article/view/222110.24065/2237-9460.2023v13n1ID2221Revista Exitus; v. 13 (2023); e0230482237-9460reponame:Revista Exitusinstname:Universidade Federal do Oeste do Pará (UFOPA)instacron:UFOPAporhttps://portaldeperiodicos.ufopa.edu.br/index.php/revistaexitus/article/view/2221/1432Copyright (c) 2023 Luiz Fernando Reishttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessReis, Luiz Fernando2023-07-07T21:23:25Zoai:ojs.pkp.sfu.ca:article/2221Revistahttps://portaldeperiodicos.ufopa.edu.br/index.php/revistaexitus/indexPUBhttps://portaldeperiodicos.ufopa.edu.br/index.php/revistaexitus/oai||revistaicedufopa@gmail.com2237-94602236-2983opendoar:2024-01-24T12:48:33.913898Revista Exitus - Universidade Federal do Oeste do Pará (UFOPA)false
dc.title.none.fl_str_mv IMPACTS OF THE CONSTITUTIONAL AMENDMENT No. 95/2016 ON THE FINANCING OF FEDERAL GOVERNMENT EXPENDITURE ON EDUCATION MAINTENANCE AND DEVELOPMENT (MDE): 2018-2021
IMPACTOS DE LA ENMIENDA CONSTITUCIONAL N° 95/2016 SOBRE EL FINANCIAMIENTO DEL GASTO DEL GOBIERNO FEDERAL EN MANTENIMIENTO Y DESARROLLO EDUCATIVO (MDE): 2018-2021
IMPACTOS DA EMENDA CONSTITUCIONAL Nº 95/2016 NO FINANCIAMENTO DAS DESPESAS DO GOVERNO FEDERAL COM MANUTENÇÃO E DESENVOLVIMENTO DO ENSINO (MDE): 2018-2021
title IMPACTS OF THE CONSTITUTIONAL AMENDMENT No. 95/2016 ON THE FINANCING OF FEDERAL GOVERNMENT EXPENDITURE ON EDUCATION MAINTENANCE AND DEVELOPMENT (MDE): 2018-2021
spellingShingle IMPACTS OF THE CONSTITUTIONAL AMENDMENT No. 95/2016 ON THE FINANCING OF FEDERAL GOVERNMENT EXPENDITURE ON EDUCATION MAINTENANCE AND DEVELOPMENT (MDE): 2018-2021
Reis, Luiz Fernando
Despesas com manutenção e desenvolvimento do Ensino; Financiamento da educação. Fundo público.
Education maintenance and development expenditure. Financing Education. Public fund.
Gastos de mantenimiento y desarrollo de la educación.
Financiamiento de la educación.
. Fondo público.
title_short IMPACTS OF THE CONSTITUTIONAL AMENDMENT No. 95/2016 ON THE FINANCING OF FEDERAL GOVERNMENT EXPENDITURE ON EDUCATION MAINTENANCE AND DEVELOPMENT (MDE): 2018-2021
title_full IMPACTS OF THE CONSTITUTIONAL AMENDMENT No. 95/2016 ON THE FINANCING OF FEDERAL GOVERNMENT EXPENDITURE ON EDUCATION MAINTENANCE AND DEVELOPMENT (MDE): 2018-2021
title_fullStr IMPACTS OF THE CONSTITUTIONAL AMENDMENT No. 95/2016 ON THE FINANCING OF FEDERAL GOVERNMENT EXPENDITURE ON EDUCATION MAINTENANCE AND DEVELOPMENT (MDE): 2018-2021
title_full_unstemmed IMPACTS OF THE CONSTITUTIONAL AMENDMENT No. 95/2016 ON THE FINANCING OF FEDERAL GOVERNMENT EXPENDITURE ON EDUCATION MAINTENANCE AND DEVELOPMENT (MDE): 2018-2021
title_sort IMPACTS OF THE CONSTITUTIONAL AMENDMENT No. 95/2016 ON THE FINANCING OF FEDERAL GOVERNMENT EXPENDITURE ON EDUCATION MAINTENANCE AND DEVELOPMENT (MDE): 2018-2021
author Reis, Luiz Fernando
author_facet Reis, Luiz Fernando
author_role author
dc.contributor.author.fl_str_mv Reis, Luiz Fernando
dc.subject.por.fl_str_mv Despesas com manutenção e desenvolvimento do Ensino; Financiamento da educação. Fundo público.
Education maintenance and development expenditure. Financing Education. Public fund.
Gastos de mantenimiento y desarrollo de la educación.
Financiamiento de la educación.
. Fondo público.
topic Despesas com manutenção e desenvolvimento do Ensino; Financiamento da educação. Fundo público.
Education maintenance and development expenditure. Financing Education. Public fund.
Gastos de mantenimiento y desarrollo de la educación.
Financiamiento de la educación.
. Fondo público.
description This work aims to analyze the impacts of Constitutional Amendment nº 95/2016 (Brazil) on the financing of federal government expenditure on education maintenance and development (MDE). It is a documentary analysis with primary sources consulted on the website of the National Treasury Secretariat (Statements of Income and Expenditure on Education Maintenance - MDE). The results indicate that from 2016 to 2021, the percentage of tax revenue destined for MDE expenses was reduced from 25.77% to 17.89%. CA nº 95/2016 froze, in real terms, the revenue destined to finance expenses with the maintenance and development of education and has served as an instrument to reduce federal government expenses with education in relation to the revenue effectively collected.   Keywords: Education maintenance and development expenditure. Financing Education. Public fund.
publishDate 2023
dc.date.none.fl_str_mv 2023-07-12
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
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dc.identifier.uri.fl_str_mv https://portaldeperiodicos.ufopa.edu.br/index.php/revistaexitus/article/view/2221
10.24065/2237-9460.2023v13n1ID2221
url https://portaldeperiodicos.ufopa.edu.br/index.php/revistaexitus/article/view/2221
identifier_str_mv 10.24065/2237-9460.2023v13n1ID2221
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://portaldeperiodicos.ufopa.edu.br/index.php/revistaexitus/article/view/2221/1432
dc.rights.driver.fl_str_mv Copyright (c) 2023 Luiz Fernando Reis
https://creativecommons.org/licenses/by/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2023 Luiz Fernando Reis
https://creativecommons.org/licenses/by/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidade Federal do Oeste do Pará/UFOPA
publisher.none.fl_str_mv Universidade Federal do Oeste do Pará/UFOPA
dc.source.none.fl_str_mv Revista Exitus; v. 13 (2023); e023048
2237-9460
reponame:Revista Exitus
instname:Universidade Federal do Oeste do Pará (UFOPA)
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instname_str Universidade Federal do Oeste do Pará (UFOPA)
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institution UFOPA
reponame_str Revista Exitus
collection Revista Exitus
repository.name.fl_str_mv Revista Exitus - Universidade Federal do Oeste do Pará (UFOPA)
repository.mail.fl_str_mv ||revistaicedufopa@gmail.com
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