EXTRAFISCALIDADE E O DIREITO À EDUCAÇÃO: UM ESTUDO A PARTIR DO PROGRAMA UNIVERSIDADE PARA TODOS (PROUNI)

Abstract

This article has as object of study the extrafiscality and the fundamental social right to education from the analysis of the University for All Program (ProUni). It starts from the premise that education is a basic condition for human development, being the right of all, the duty of the State and the family, and should be promoted and encouraged in collaboration with society for the full development of the person, under equal conditions. access and permanence in school. However, this equality of conditions is not always achieved, and it is up to the Public Power to invest in public policies that can guarantee this right, inserted in this context the ProUni. Thus, the general objective of the work is to analyze the extrafiscality and effectiveness of the fundamental social right to education from ProUni and the tax exemptions granted to companies adhering to the program. To this end, the methodological procedures adopted consist of bibliographical and documental studies. It presents itself as a qualitative approach. It is concluded that, despite some criticism, the program represents a possibility of access to higher education.