ABSTRACT:

This article analyzes the different mechanisms of transfer of public resources to private sector education as well as the amounts involved. Data will be presented relating to 1) direct allocation of funds to the private sector, such as "S" System, Pronatec and partnerships with private sector in early childhood and special education; 2) Tax Waiver, such as tax reduction for taxpayers who have children in private schools, the Programa Universidade para Todos (ProUni) and tax exemption for non-profit schools; and 3) subsidies to student loans, such as Student Loan Fund (FIES). The results indicate that in 2014 the total amount for the sector reached 0.58% of GDP, an index that represents 56% of all federal spending on maintenance and development of education in the period. The data also indicate a worrying expansion in the allocation of resources for the sector, in particular through the FIES.

Keywords:
Public funds for the private sector of education; Privatization of education; Public spending on education