Financiamento da educação e os fatores que influenciam o custo por aluno nos municípios paraibanos

Abstract

Although the financing instruments of education, provided for in the Federal Constitution and the Law of Guidelines and Bases of Education, aim at a more balanced distribution of resources for investment in education, the presented values of cost per student are divergent. Thus, the objective of the research was to analyze the influence of tax capacity and population of municipalities on the cost per student. The sample consisted of 206 municipalities of Paraíba, in 2016, 2017 and 2018. The econometric model used was the panel data regression technique. The conclusion of the research was that both tax collection and population significantly influence the value of the cost per student of the municipalities, and the tax capacity has a direct relationship with this cost and the population an inverse relationship. The contribution of this paper is to demonstrate potentially determining factors in the unit value of students from the municipal elementary school of Paraíba.