A imunidade tributária como dimensão de acesso democrático ao ensino superior

Abstract

The research presented in this paper aimed to investigate whether tax exemption granted to nonprofit educational institutions is an efficient option to promote democratization in the access to higher education, especially by the poor. Therefore, it was initially found that tax exemption goes beyond constitutional limitation of taxation, instrument that guarantees fundamental rights. Analyzing the correlation between taxation and fundamental rights from a perspective of the classical economic theory, in addition to raising government funds, taxation is an important instrument of State action in economic and social policies. Funded by the tax system, the State exercises the following interventionist roles: allocative, distributive, and stabilizing. The study of taxation as a forcing agent for the fundamental right to education includes the recognition of its allocative role and correction of externalities. In this sense, a census of higher education in Brazil in recent decades attested to the predominance of higher education in the private sector, through profit and nonprofit institutions. Official data show the inadequacy of public investments; and therefore, the inability to meet the needs of the population, especially of the poor. In this scenario, tax exemption is an important instrument to induce adequate supply of public goods, by stimulating private investment in higher education. Tax reduction given to nonprofit organizations allows the reduction of operational costs. Given the legal prohibition to distribute any positive accounting effect, these institutions can expand the number of jobs as well as partial and full educational grants from their own resources and from federal, state, and municipal programs, promoting democratization in the access to higher education, especially by the poor.