“ICMS education” proposal as a policy to induce improvement in the quality of public education: risks and challenges for the inclusion of target students in Special Education

Authors

DOI:

https://doi.org/10.5212/PraxEduc.v.19.22843.075

Abstract

This work presents some considerations about potential risks and challenges related to the school inclusion of the target students of Special Education, based on the analysis of the legislation arising from the “ICMS Educação” [Tax on the Circulation of Goods and Services - Education] policy (Constitutional Amendment no. 108/2020) in the three states of the Southern region of Brazil. Using the Theory of Policy Enactment, proposed by Stephen J. Ball and collaborators, as a theoretical methodological subsidy for policy analysis, it was verified that, despite the use of large-scale evaluations in the three states observed, the translation of policy has different legislative developments in the federative units under study. However, specific attention to the target audience of Special Education was not evident in the local translations, a fact that can result in the invisibility of these students when there is a coexistence, in the same school space, of education policies aimed at inclusion and education policies for assessment in large-scale.

Keywords: Special Education. Educational ICMS. Education assessment policies.

Author Biographies

  • Marília Segabinazzi, Universidade Federal de Santa Catarina

    Doutora em Educação, Professora do Programa de Pós-Graduação Profissional em Direito da Universidade Federal de Santa Catarina (UFSC), Florianópolis, SC, Brasil.

  • Juliane Gonçalves Rocha, Universidade Federal de Santa Catarina

    Mestranda no Programa de Pós-Graduação Profissional em Direito da Universidade Federal de Santa Catarina (UFSC), Florianópolis, SC, Brasil.

Published

2024-07-25

How to Cite

“ICMS education” proposal as a policy to induce improvement in the quality of public education: risks and challenges for the inclusion of target students in Special Education. Práxis Educativa, [S. l.], v. 19, p. 1–19, 2024. DOI: 10.5212/PraxEduc.v.19.22843.075. Disponível em: https://revistas.uepg.br/index.php/praxiseducativa/article/view/22843. Acesso em: 30 apr. 2026.

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