Análise dos efeitos do IPTU sobre a qualidade do ensino: um estudo comparativo das cidades de Uiraúna, Poço Dantas e Joca Claudino.

Abstract

The main objective of this monographic work was to analyze the effects of the IPTU on the quality of education in the cities of Uiraúna, Poço Dantas and Joca Claudino in the years 2013 to 2017. This analysis was done through the IPTU study in a general way, Federal Constitution and the National Tax Code and the peculiarities of the IPTU referring to the cities studied. How much each city applies of its budget in the education, in view, that the Federal Constitution foresees a minimum of 25% of the municipal budget applied in the area of education. How much each city collects with the tax, making a comparison between the values collected and verifying if the collection interferes in the quality of education of the municipalities. To this end, a collection of data was collected on the collection of municipalities, expenditures on education and the Basic Education Development Index (IDEB). In the preparation of the work, a bibliographic study was used through books, articles and websites. Using the comparative method, promoting an examination of data in order to obtain differences or similarities that can be verified. The work was based on the research of authors such as Alexandre, Leite, Sabbag and Fernandes.