Spending limits and brazil’s education plan: their indissociable relation in educational paths

Abstract

The Constitutional Amendment 95/16 (EC 95/16) introduced a new tax regime for public spending. This study’s objective is to analyze the impact of the primary public’s spending limitations on the allocation of educational resources and its possible reflection in achieving the goals established by the Brazilian Education Plan. This paper shows that, although the amendment’s timeframe is short, it is already possible to verify less resources for education. This circumstance may represent a worsening of the difficulties of the implementation of the PNE, bearing in mind that the evolution of the percentage of goals achievement set out by the plan are still below the forecast; therefore, requiring more investments.