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- ItemPolíticas de financiamento da educação municipal no Brasil (1996-2002): das disposições legais equalizadoras às práticas político-institucionais excludentes(2004) SOUZA, Donaldo Bello de; FARIA, Lia Ciomar Macedo deThe article seeks to examine the public policies that serve to finance Municipal Education in Brazil, taking into account the process of decentralization of education, starting in the second half of the 1980s and deepening in the 1990s. It concludes, among other aspects, that the issue that has marked the debates on the financing of education in Brazil for the last seven years, is the need to overcome the barriers and limits of FUNDEF, in order to evolve into a new Fund that is capable of: transposing the cultural model historically exclusive and unequal; respect the levels and modalities of teaching that make up and affect Basic Education; and, finally, to contemplate, in effect, the valorization of the teaching profession. However, it draws attention to the fact that this does not mean advocating the supremacy of a Transfer Instrumentalization Fund (which, in itself, is not a legal entity, not even a budgetary agency) over the political-social relations established on the basis of the Collaboration Regime. On the contrary, it is worth emphasizing that, by itself, FUNDEF (like other Special Funds, even if the creation of FUNDEF is considered), represents only a standard of financial management of resources and not a regulation of social relations .