The paper analyzes the operationalization of the Fund for the Development of Basic Education and Appreciation of the Teaching Profession (Fundeb) within the context of the municipal public finances of Campo Grande, from 2007 to 2009. The documents investigated include the educational legislation, the Municipal Consolidated Balance Sheets, data from the Anísio Teixeira National Institute of Educational Studies and Research, and the relevant literature. The execution of the Fundeb in Campo Grande significantly increased the tax revenues due to the state fund transfers. The increase in tax revenue was not directly expressed in the value of cost/pupil/year or in the salaries of the municipal teachers in the period.
Educational Policy; Funding for Teaching Maintenance and Development; Fundeb in the Municipality of Campo Grande