O financiamento do ensino fundamental público no estado do Piauí : o desafio da equidade intermunicipal

Abstract

This thesis investigates the level of inequality in the financing of public elementary education among the municipalities of Piauí, the factors that explain these inequalities and the consequences on teacher remuneration and the school infrastructure of the municipal education network. It is based on the post-Fundeb adoption period, more specifically, from 2008 to 2018. Methodologically, the work combines descriptive and inferential statistics to present and analyze data on revenues, expenses and infrastructure indicators. The results indicate that, even with the advances provided by Fundeb, inequalities in education financing still persist. The causes of these inequalities, measured by per capita spending per elementary school student, lie in municipal differences in own revenues, resources from Fundeb, FPM quotas, ICMS quotas, in addition to the prioritization given to expenses with primary education in total education expenditures. Regarding the consequences of these inequalities, due to their statistical insignificance, it was not possible to confirm that such inequalities influence teacher remuneration or school infrastructure. However, we found a tendency for medium and large municipalities to pay better wages than small municipalities. It was also found that most of the municipal school network in Piauí has an infrastructure considered precarious or deficient. The conclusion of the thesis is that there was a positive evolution in the correction of financial inequalities in the funding of fundamental education from Fundeb. However, inter-municipal inequalities persist due to the availability of revenue and managers' priorities. The results showed a scenario of inter-municipal heterogeneity in relation to teacher payments and a discrepant school context lacking investments in infrastructure.