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Esta pesquisa visa identificar, entre as oportunidades de financiamento, a alternativa mais adequada a melhoria da gestao de EaD nos polos do sistema UAB, onde se desdobrou em apresentar o atual modelo de financiamento no pais, identificar possibilidades de financiamento e quais sao possiveis de serem adotadas. O estudo utilizou a pesquisa bibliografica para mapear a estrutura atual de financiamento e levantar duas alternativas de captacao monetaria: a parceria publico-privada e doacoes com respectiva deducao de imposto. A primeira mostrou-se como uma hipotese refutada, uma vez que a lei que regula esta modalidade elenca uma serie de requisitos nao condizentes com a realidade de um polo de educacao a distância, como o valor minimo das obras e o objeto da parceria. Com uma alternativa descartada, conclui-se pela viabilidade de nova fonte de financiamento: a entrada de recursos por meio de doacoes. Esta se mostrou viavel, pois a lei regulamenta explicitamente a educacao como uma das areas receptoras de doacoes que contam com abatimento de imposto de renda. Porem o apelo aos possiveis doadores nao se restringe apenas ao aspecto financeiro, uma vez que muitos empresarios desejam participar de programas socioeducativos. Portanto, o artigo apresentou nova possibilidade de superacao dos desafios financeiros encontrados pelos gestores de polos.Palavras-chave:Gestao de polos de EaD do Sistema UAB, Fontes de financiamento de polos de EaD, Parceria publico-privada, Doacoes dedutiveis de IRRF  Choice of the Most Appropriate Financing Alternative to the DE Management in the UAB System CentresAbstract.AbstractThis investigation aims to diagnose, among funding opportunities, the most suitable alternative for improving distance education management in the UAB system centres, which is divided in presenting the current funding model in the country, identifying possibilities of funding and which measures are possible to be adopted. This study made use of bibliographic research to map the current funding structure and came up with two alternatives to raise funds: public-private partnership and donations with respective tax deduction. The first showed up as a refuted hypothesis since the law that regulates this modality lists a series of incompatible requirements with the reality of a distance education centre as the minimum value of the work and the object of the partnership. With an alternative discarded, we conclude the feasibility of a new source of funding: the input of resources through donations. This proved to be feasible because the law explicitly regulates education as one of the receptor areas for donations with taxes deduction. However, the appeal to potential donors is not restricted to the financial aspect, since many entrepreneurs wish to participate in social and educational programs. Therefore, the article presented a new opportunity to overcome the challenges encountered by financial managers of distance education centres. Keywords: Management of UAB systems centres, Sources for financing distance learning centres, Public-private partnership, Deductible taxes donations.

Escolha da Alternativa de Financiamento Mais Adequada à Gestão de EaD nos Polos do Sistema UAB