FUNDEB: REVOLUTIONARY BACKGROUND OR FUNDEF COSPLAY?

Abstract

The current fund in force, FUNDEB, Fund for the Maintenance and Development of Basic Education and the Valorization of Education Professionals, created in 2006, established as a permanent instrument for financing public education through Constitutional Amendment No. 108, of August 27, 2020, and is regulated by Law No. 14,113, of December 25, 2020. It has as its main proposals: the coverage of early childhood education, high school and EJA and the valorization of teaching professionals, it was idealized by its creators as a "revolutionary" replacement for the gaps left by its predecessor FUNDEF. The present study aims to investigate and present through discussion that there are or are not significant differences between the two funds about education. After conducting a bibliographic research with a qualitative approach to the funds and their tax redistribution mechanisms within the states and municipalities, we arrived at the result, that there are no significant differences between the funds, as soon as the current fund, properly contradicts itself in its proposals, there is a distance between theory and reality. Thus, instead of being a viable solution to the disorder that the educational environment is in, it can be defined as "FUNDEF 2.0", a new image for the same flawed system.