O Impacto dos parcelamentos fiscais nos gastos com educação no Brasil: análise dos parcelamentos fiscais entre 2008 e 2017

Abstract

The general objective of the present study is to analyze the possible impacts caused by the high number of tax installments and, consequently, the great loss of tax collection on the expenses that the Union has with education in the country. The survey included data provided by the Federal Revenue Service and the Federal Court of Audit, which were presented in reports from 2008 to 2017, descriptive research, with a qualitative approach and the application of critical and reflexive analyzes to achieve its objectives. The data collected show that the expectation of new installments causes taxpayers to increasingly stop paying their tax obligations to apply their resources to profitable sources and in the future to enjoy the benefits that may be available through the installments, it is noticed that the expenses of the Union with education are not in line with those stipulated by the Federal Constitution and, much less, with the new National Education Plan; finally, the amount that the Union failed to collect in the period studied was enough to cover the education expenses incurred in the last calendar year.