O papel da complementação da união no FUNDEB permanente para redução da desigualdade intraestadual de recursos do fundo no Maranhão

Abstract

At the end of 2020, Law No. 14,113/2020 regulated Fundeb, the main mechanism for redistributing resources to finance basic education in Brazil. One of the main changes was the increase in the federal government’s participation through complementations, contributing to a reduction in resource inequalities among federative entities. This dissertation aims to evaluate the impact of permanent Fundeb on reducing resource inequalities among municipalities in Maranhão, considering the federal financial complementations. The research is grounded in historical neo-institutionalism, which allows for understanding the institutional mechanisms that structure the implementation of public policies, especially Fundeb. Methodologically, it combines documentary research and descriptive statistical analysis, assessing the evolution of municipal own revenue, Fundeb before federal complementations, and the federal complementations (VAAF, VAAT, and VAAR) between 2020 and 2023. These analyses were conducted in light of the theoretical framework that addresses education financing policy within the context of Brazilian federalism, the right to education, and educational accounting funds, based on the studies of Abrucio (2010), Cavalcanti (2019), Rezende (2012), Pinto (2007), Araújo (2012), among other authors who discuss federative relations and their implications for financing basic education. The results indicate that VAAT proves to be the most effective mechanism in redistributing resources to municipalities with greater needs, revealing a high dependence of Maranhão municipalities on federal complementations, with VAAF present in all municipalities in 2023, VAAT in 213, and VAAR in 103. The analysis further shows that 187 municipalities depend on federal complementations — considering total Fundeb — at levels between 41% and 60%, highlighting the fund’s centrality in local education financing. The results reinforce the redistributive potential of permanent Fundeb as an instrument to reduce educational inequalities among federative entities.