Análises do mecanismo e incentivo da cota-parte do ICMS sobre os resultados educacionais do Ceará.

• Ano de defesa: 2022
• Autor(a) principal: Marinho, Maria Assunção de Lima Marinho
• Tipo de documento: Tese
• Tipo de acesso: Acesso aberto
• Idioma: por
• Palavras-chave em Português: Economia da Educação; Cota-Parte do ICMS; Estado do Ceará; Jel Codes: H72, H75, H77
• Link de acesso: http://www.repositorio.ufc.br/handle/riufc/69783

The Analysis of the ICMS quota-share mechanism and incentive on educational outcomes aims to weave discussions and reflections, highlighting the apportionment of the ICMS share and its relationship with the quality and improvement of public education. For this purpose, two essays were proposed: “The efficiency of the mechanism and incentive of the ICMS share on educational outcomes in Ceará assesses the importance of the change in the ICMS share sharing rule, carried out in 2007, on the managerial efficiency of public elementary schools in the State of Ceará. It aims to measure the changes in the educational efficiency indices of the municipalities of Ceará in 2007 and 2009, before and after the change of the Law. To estimate efficiency, the data envelopment analysis (DEA) model is used and the Malmquist Index is used to measure the productivity of basic education. Then, a panel data model with quantile regression is used to estimate the effect of a set of determinants on the adjusted managerial efficiency of the municipalities. The sample of indicators is made up of microdata from the Prova Brasil and the School Census for public schools located in the urban perimeter of the 184 municipalities in Ceará. Regarding the result indicators, used as educational products, the following are used: i) proficiency scores in Portuguese (Portuguese score); ii) Mathematics proficiency scores (Mathematics Score) and iii) average student pass rate (Pass Rate). The results suggested that the correlations between educational inputs and outputs, except for the ratio between the number of employees and the total number of students, showed largely statistically significant correlation coefficients, however, with weak and moderate intensity. They showed a reduction in the total productivity of the factors in the period under analysis, which was due to technological changes that shifted the efficiency frontier downwards. It is important to highlight the fact that the ICMS Quota-Part Law brings incentives to the educational result, not dealing with the costs necessary to obtain them. Notwithstanding, educational productivity gains made it possible to achieve better educational results at the same level of costs, it is likely that managers have prioritized increasing the volume of investments in the area of education as an initial response to the change in the quota sharing rule. part. On the other hand, the second article is named Analysis of the incentives underlying the apportionment of ICMS, aiming at educational improvements - the case of the State of Ceará, and it proposed to measure the casual effect of the announcement inherent to the division of resources of the ICMS share through the differences-in-differences model. In terms of robustness of the results, we chose to combine the differences-in-differences method with propensity score matching. The cross-section unit adopted configured the municipal public schools with 9th grade classes, participating in the Prova Brasil, in 2015 and 2017. The treatment group corresponds to the set of municipal public schools in Ceará, while the control group considers the public schools of the networks municipalities and states of the other municipalities in the Northeast region. The results indicated that the announcement of a change in the ICMS quota law had a positive influence on the performance of municipal public schools in Ceará, suggesting that the announcement generated positive incentives for the management of this stage of teaching on the treaties. It is postulated the learning effect brought about by past changes in the ICMS Law of the State of Ceará provides municipal managers with greater knowhow about the practices necessary for improving educational quota law had a positive influence on the performance of municipal public schools in Ceará, suggesting that the announcement generated positive incentives for the management of this stage of teaching on the treaties. It is postulated the learning effect brought about by past changes in the ICMS Law of the State of Ceará provides municipal managers with greater know-how about the practices necessary for improving educational.