Education Funding: an analysis from the spending per student per year of municipalities from Paraná, Brazil

Abstract

This paper is aimed to identify the spending per student per year in the municipalities of Paraná state, Brazil in 2014, considering their population size, tax collection and number of enrolled students. Furthermore, it is intended to approach the debate on education funding and the right to education. It is based on the municipal financial data, made available by the National Treasury, in the Finances of Brazil file (Finbra); the school census enrollment data from 2014; and the population data from the 2010 Census. Considering the minimum and maximum spending per student of the 362 municipalities analyzed, as well as the variation coefficient of 25.8%, there is evidence of inequality in the spending per student per year. Applying the Spearman correlation, it was found a weak negative association between Student Spending and Tax Collection, as well as between Student Spending and Population. A moderate negative correlation was found between Spending per Student and School Enrollments.

Keywords

• gasto-aluno. direito à educação. financiamento da educação. políticas educacionais.