Investments in Education in Brazil: An Overview of Public Policy

In a scenario of fiscal deficit in Brazil, in recent years, successive administrations have adopted measures of fiscal austerity in expenses, especially in the area of education -with special emphasis on EC 95 of 2016, which established the New Tax Regime. This exploratory research aims to characterize panoramic investments in education in Brazil over the past few years, in light of the discussion of public policies for development. Measures adopted in recent years lead to a controversial discussion, which must consider the economic context. This research considers that the issue goes beyond the discussion of the assertiveness of the strategy, requiring a more depth discussion. It was observed that is not enough the increasing process resources for Education, in an attempt to overcome the existing problem. In this sense, the financial operationalization of Education requires qualitative and not merely quantitative observation.