ABSTRACT

The federal forecasts for earmarking resources for the Maintenance and Development of Education (MDE) in the Federal Constitution and its typification in the Law of Guidelines and Bases of Education (LDB) led to the reduction of educational inequalities between federative entities, however, the Courts of Accounts can produce positions on MDE expenses that change federal regulations. The objectives of this article are to identify the position of the courts regarding the definition of these expenses, to verify if they change the predictions of the federal norm and to identify the nature of the institutional change they carry out, as well as the implications for the inequalities in the regulation of education financing. For this, the normative instruments of the courts were analyzed. The results demonstrate that the courts can create typifications of federal norms without suppressing them, producing layering-type institutional changes. These changes increase the regulatory inequalities of education financing in the states as each state government nowadays has a new parameter for defining MDE expenditures.

Keywords:
education maintenance and development; implementation; institutional change; educational expenditure; inequalities