SPECIAL CONTRIBUTIONS AND THE EDUCATIONAL SALARY

Abstract

Currently, the National Tax System integrates the contributions defined in the 1988 Federal Constitution. However, until the effectiveness of this Constitution, the contributions were not seen by jurisprudence and doctrine as a tax species, although they already had great repercussion in public life. However, even before the current Constitution, there was already talk of an educational allowance, established by Law No. 440/1964, which was to be paid by companies linked to Social Security and intended for the cost of primary education for their employees' children of compulsory schooling age and to supplement public spending on elementary education. Over the years, the educational allowance has undergone several conceptual, legal and financial changes. Thus, the purpose of this article is to briefly discuss the characteristics and historical evolution of the educational allowance, demonstrating its intrinsic social function aimed at improving education. To this end, we will first analyze the National Tax System and the types of taxes covered by the Federal Constitution of 1988, in addition to its tax and extrafiscal function. Subsequently, the concept of special contributions and social contributions will be unraveled, to then enter the subject of the educational salary, demonstrating chronologically the approach of the laws that governed it.