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DOSSIÊ | PRIVATIZAÇÃO DA EDUCAÇÃO: DIFERENTES CONTEXTOS, NOVAS FORMAS E ATORES • Cad. CEDES 45 • 2025 • https://doi.org/10.1590/CC293907 linkcopy

Open-access PRIVATIZATION OF THE PUBLIC FUND: ICMS EXEMPTIONS AND THE DESTABILIZATION OF BASIC EDUCATION FINANCING

AuthorshipSCIMAGO INSTITUTIONS RANKINGS

    ABSTRACT

    The article focuses on the Imposto sobre Circulação de Mercadorias e Serviços (ICMS) tax exemptions, the main tax funding basic education, granted in Bahia between 2013 and 2019, aiming to answer: How does the privatization of public funds, through the ICMS tax exemption granted by a federated entity, destabilize the financing of basic education? Based on the literature review and document analysis, the research reveals that the neoliberal strategy of private appropriation of public funds not only destabilizes the financing of basic education for the entity that renounces it but also affects the financing of basic education nationwide, due to its impact on fund policies.

    Keywords
    Educational policy; Public fund; Privatization; Revenue waiver; ICMS; Bahia

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