Associação Entre Qualidade da Educação e a Receita Arrecadada pelos Municípios: um estudo de caso nos municípios do Espírito Santo

Abstract

This study aimed to analyze the relationship between quality of education in the municipalities of Espirito Santo, between 2009 and 2017, and the tax revenue collected by these entities. The research used Secondary data from governmental sources such as INEP (National Institute for Educational Studies and Research) and Tribunal de Contas do Espírito Santo (Espírito Santo State audit Office); Secondary data from Aequus Consultoria’s website, which are obtained from governmental website and adjusted by official inflation index, were also used. Data from 78 cities of Espírito Santo State, from the period of 2009 through 2017 were used to obtain a panel data to study temporal and spatial aspects among the variables. It was possible to determine that the spending on education was significant and was positively impacting the dependent variable. Other independent variables, however, were insignificant.