A IDENTIFICAÇÃO DA RELAÇÃO ENTRE A POLÍTICA FISCAL E AS ESCOLAS MUNICIPIAIS

Abstract

The first manifestation of the payment of taxes in Brazil was inserted in the first years of colo-nization. The tax strategy is a process by which the government can interact and determine the behavior of the economy, in favor of the common good. Currently, the pentapartite theory pre-vails, which considers taxes, fees, improvement contributions, compulsory loan and special con-tributions as taxes. Thus, at this level, the Economic Policy that defines the budget and its com-ponents, public spending and taxes that control, guarantee and maintain economic stability, con-tributes to the development of the economy. In the same aspect, it is known that Education is a right of the individual and a duty of the State foreseen by article 6 of CF / 88, and, thus, it must be in the strategies and planning of public policies, guaranteeing social quality, fundamental and collective rights of the individual. The question is in the direct relationship of these two, the main objective of this article, which aims to present the doctrinal-theoretical conceptions that identify the political-fiscal processes in the Brazilian education system. As a methodology, a qualitative and ethnographic research was used, carried out from a study with the Municipality of Ipameri-GO, documentary. As a result, it was perceived that the city of Ipameri-GO complies with the legal-constitutional provisions regarding the related tax matters.