Educational policy. Education financing. Public fund. Revenue waiver. ICMS.

The dissertation has as object the ICMS revenue waivers and their influence on the Basic Education financing, between 2001 and 2019, problematized by the following question: How does capital advance on the public fund through the ICMS waiver granted by the State of Bahia, burdening the Basic Education financing? General objective was revealing how public funding reduction in Basic Education occurs from the ICMS waiver process granted by the State of Bahia, broken down into the following specific objectives: 1) identifying political and fiscal role of revenue waivers and their relationship with austerity for social spending and uncontrollability for capital to extract increasing resources from the public fund; 2) analyzing how capital, based on the waivers granted by Bahia through the DESENVOLVE Program, articulates the categories of economic development and job creation to materialize the advance on public fund of Bahia; and 3) describing the constitutional structure of education financing, exposing the relative stability condition of the earmarking of resources for the Basic Education financing, resulting from the ICMS waiver deferred by the State of Bahia. Historical-dialectical materialism supported analyses, whose path began with the appearance of the object, mobilizing knowledge through bibliographic and documentary analysis for appropriation of object, to then inquiring about existing links between waivers and the Basic Education financing. The research indicates the following findings: a) real political and fiscal role of revenue waivers is feeding economic development dynamics in conjunction with capital, using public fund as an in-flux component of the capitalist production and reproduction process; b) dispute over the public fund composes dialectic relationship between austerity for social spending and uncontrollability for capital to extract increasing public resources, fueled by neoliberal rationality with arguments of inefficiency and the crisis of the State; c) DESENVOLVE Program, instituted in the neoliberal fiscal war context, granted companies, further ICMS waivers, infrastructure, cost reduction with hiring and qualification of labor, and institutional support with public banks, tax bodies and environmental, characterizing the use of public funds as an in-flux component of the capitalist production and reproduction process; d) ICMS waivers in Bahia destabilize the Basic Education financing, affecting especially municipalities that hold the majority enrollments in Basic Education; e) ICMS waivers in Bahia also destabilizes the Basic Education financing nationally, due to its impact on the Union’s supplement. Calculated as a percentage of the total resources contributed to the funds constituted by the State and the Federal District, due to the reduction of per-year student value, determined as a result of the Federal Government supplement, and as a result of removal the opportunity for other states to receive supplementation, if Fundeb in Bahia were larger, it would open space to contemplate other states.