Education Fiscal Third Sector and Functions Of Government: An Analysis of the Influence of Education Program in Fiscal Indicators of the RN functions Government of Municipalities

This paper presents an analysis of the impact on social indicators of governance functions of the municipalities in the third sector entities in receipt of transfers from the Education Program Fiscal RN (PEF / RN) between 2004 and 2009. PEF / RN aims to promote and institutionalize the education tax for the full exercise of citizenship, to sensitize the public to the socioeconomic function of the tax, giving them knowledge on public administration, and encourage monitoring by the company's use of public resources (PNEFA MF / MEC, 2002; PEF / RN, 1997). The research sought to determine whether performance of these entities, the receipt of funds from the PEF, significant and positive impact on social indicators of their municipalities households. Using the hypothesis test for paired means, the results indicate that in general there was positive change in the indicators with a direct reflection on the functions of social welfare, health, sport and leisure. When secreted into strata, the results indicate that this impact is concentrated in cities with populations over 50,000, a result of economic concentration in the capital and metropolitan region. As a proposal for further studies, we can try to understand what are the main challenges faced by those entities to raise funds distributed by the program, since the registration points, access to information and business entities partner. It is also advisable to check and investigate the effectiveness of spending in the application, the program's impact on the educational background of the population and what they think the citizens of the municipalities in on the performance of entities.