Since the approval of the National Plan for Education (PNE), the implementation of the Initial Student-Quality Cost (CAQi) has become a legal obligation. With Fund for Maintenance and Development of Basic Education and Valuation of Education Professionals (Fundeb) due to expire in 2020, discussing its review is discussing the implementation of CAQi. This article systematizes a simulation of the implementation of CAQi’s financial impact (base year 2015), using the current format of Fundeb (with the appropriate adaptations), allocating in state funds all the resources whose spending is bound by article 212 of the Federal Constitution. It is necessary to change the redistributive logic of Fundeb and allocate more resources of the Union. Moreover, the accounting of municipal tax revenues in the capitals would cause losses for almost half of them, requiring a federative agreement not to destabilize the service in those cities.
Financing of basic education; Fund for Maintenance and Development of Basic Education and Valuation of Education Professionals; Initial Student-Quality Cost