Incentivos ficais: caso do Programa Universidade para todos - PROUNI

Abstract

The granting of a scholarship by the Universities for All Program - Prouni represents an advance in guaranteeing the population's access to higher education in Brazil, however, for the state the tax waiver is treated as a tool to increase the offer of places to higher education with the professionalization and qualification of labor for the labor market. In this sense, the presente work aims to investigate the expansion of the number of enrollments in private higher education through Prouni between the years 2015 and 2019, regarding the offer by scholarship modality, by region and cost per student. Qualitative, comparative and documentary research was carried out, using the secondary data produced and made available by the SISPROUNI - University for All Program System, by the PDA - Open Data Plan of the Ministry of Education and DGT - Statement of Tax Expenses by the Ministry of Economy. It was found that even in the period of seasonality of the offer between the years analyzed, there was a growth even in some Years the offer of full scholarships being lower than the partial ones, realizing the opportunity of access to higher education for low-income students at private universities. There were variations in supply by region, where the southeast region holds the largest number of scholarships and the northern region the lowest, with a partial average monthly cost of R$ 493.55 per occupied scholarship.