ENTRE O FISCAL E O PEDAGÓGICO

COMO A RENÚNCIA DE RECEITAS E O EMPREENDEDORISMO SUBORDINAM A EDUCAÇÃO INFANTIL AO CAPITAL

Abstract

he interests of capital and its strategies to overcome the crisis of neoliberalism find fertile ground in education.

This article analyzes entrepreneurship and tax expenditure (renúncia de receitas) as forms of privatization that

affect early childhood education. The former transfers public resources to private entities through tax incentives,

while the latter disseminates market-oriented values within the school curriculum, shaping the education of

children, families, and teachers. The research adopts historical-dialectical materialism as its methodological

reference, combining literature review, document analysis, and critical examination of tax legislation. Reports

from the Federal Revenue Service, legal frameworks, and academic studies on privatization and financialization

of education were considered, in addition to the analysis of pedagogical materials disseminated by corporate

foundations and Brazilian Micro and Small Business Support Service (SEBRAE). The study found that tax

expenditure, by diverting resources from the public fund, benefits foundations and corporate institutes that then

define educational content and practices. These institutions introduce socio-emotional skills, meritocracy, and

entrepreneurship into early childhood education, subordinating the curriculum to market values. This process

reinforces the financialization of education, naturalizes individual accountability, and weakens the public and

democratic nature of schooling. The dynamics of tax expenditure and entrepreneurship operate as mechanisms of

privatization that undermine equity and the right to education. The articulation between indirect financing and the

dissemination of market-aligned content highlights the subordination of early childhood education to neoliberal

logic, transforming it into a space of reproduction of structural inequalities.