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Since the approval of the National Plan for Education (PNE), the implementation of the Initial Student-Quality Cost (CAQi) has become a legal obligation. With Fund for Maintenance and Development of Basic Education and Valuation of Education Professionals (Fundeb) due to expire in 2020, discussing its review is discussing the implementation of CAQi. This article systematizes a simulation of the implementation of CAQi’s financial impact (base year 2015), using the current format of Fundeb (with the appropriate adaptations), allocating in state funds all the resources whose spending is bound by article 212 of the Federal Constitution. It is necessary to 1Universidade de Brasília, Grupo de Pesquisa Financiamento da Educação: Avanços e Desafios – Brasília (DF), Brasil. E-mail: rluiz_araujo@yahoo.com.br DOI: 10.1590/ES0101-73302019181802

IMPACTO FINANCEIRO DA IMPLANTAÇÃO DO CAQI NO BRASIL