The fundamental social right to education and its maximization through the extrafiscal function of taxes: the example of the University for All Program (PROUNI)

This article aims to analyze the use of taxation in its extra-fiscal function as an instrument capable of maximizing the implementation of the fundamental social right to education, promoting its protection at levels that exceed the existential minimum. It is based on the premise that the Brazilian Constitution of 1988 establishes a model of Social and Democratic State that demands from the Public Administration the effectiveness of social rights at maximum (not minimum) levels, as a means to promote socioeconomic development. The study argues that one of the appropriate mechanisms to achieve this objective is taxation in its extra-fiscal aspect, especially through the granting of tax exemptions that encourage society to adopt measures aimed at the realization of fundamental social rights. In order to demonstrate the usefulness of the extra-fiscal function of taxation as a means of maximizing the social right to education, the article examines the University for All Program (Prouni), which grants full and partial scholarships for low-income students in private higher education institutions, which benefit from the federal tax exemption to encourage their adherence to the program.