EDUCATION IN BRAZIL: ANALYSIS OF FINANCING, DILEMMAS AND FUTURE PERSPECTIVES

Abstract

This article aimed to analyze the factors that explained the non-implementation of Goal 20 of the National Education Plan (PNE) 2014–2024 and to identify guidelines for structuring public education financing in the 2024–2034 PNE. The research addressed the topic of educational financing from the perspective of the unequal distribution of resources, regulatory fragility, and the effects of restrictive fiscal policies. The methodology employed was based on bibliographic research, through the reading, selection, and analysis of academic texts, legal documents, and institutional reports, obtained from digital databases and specialized collections. The analysis revealed that the absence of binding legal mechanisms, the validity of Constitutional Amendment No. 95/2016, and the lack of mandatory budgetary escalation were decisive for the non-compliance with the public investment target equivalent to 10% of the Gross Domestic Product (GDP). Additionally, it was found that the resources applied remained below international reference standards and that the implementation of the education policy lacked federative coordination and strategic planning. It was concluded that overcoming these limitations in the new ten-year plan requires the definition of normative technical parameters, such as the Quality Student Cost (CAQ), and the consolidation of redistributive instruments, such as VAAT and VAAR. Strengthening cooperation between federative entities and institutionalizing legally enforceable goals were indicated as indispensable conditions for ensuring greater effectiveness in the financing of public education.