A MENSURAÇÃO DA QUALIDADE DA EDUCAÇÃO: EQUIDADE OU VULNERABILIDADE? UMA REVISÃO SOBRE OS AVANÇOS LEGISLATIVOS NA ÁREA DO ICMS EDUCACIONAL

Abstract

This article examines the legislative updates related to the transfer of financial resources to municipalities and the funding of public education, based on educational criteria such as measuring the quality of education and reducing socio-economic and racial educational inequalities. A bibliographical and documentary research was conducted to achieve the objectives of this study. The aim is to evaluate whether current public policies are sufficient to improve educational outcomes and overcome the structural and historical barriers that perpetuate inequality. Although legislative advances have the potential to promote equity in resource redistribution, there are complex challenges that transcend the mere letter of the law. The implementation, management, and sustainability of educational policies face financial, bureaucratic, and political obstacles. Furthermore, holding education accountable for revenue problems or investments in other sectors can increase the complexity of the challenges. The analysis reveals that current public policies may not be sufficient to improve educational outcomes and overcome the structural and historical barriers that perpetuate inequality, and that the vulnerabilities revealed may be exacerbated if not addressed effectively. Although the outcome is measured at the school level, it should not be the result of exclusive efforts by the school, but rather of a coordinated architecture of intersectoral public policies. Keywords: Educational public policies. Education funding. Educational inequalities.