Brazilian Decentralization (Enthusiastic)

Abstract

The germ of the fund that structurally changed the financing of education Primary was born from an idea by Luiz Villela. In the early 1990s, The Ary Oswaldo Commission studied the tax reform using different approaches. Together we formulate a proposal, called salary-education, to redesign the state and municipal quotas of the social contribution, which it was collected from the payroll and distributed among governments according to the origin of the collection