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This study shows fiscal policies (including tax expenditures) as instruments of investment inducement on public schools, with the scope of optimizing the fundamental right of quality education (art. 206, VII, of Brazilian Federal Constitution). Because this is a descriptive and analitic survey, it will be conducted based on bibliographical, legislative and documental research, using both inductive and deductive methods. This paper aims to provide theoretical bases and legislative proposals to: a) attract investments to public school education in an effective way; b) encourage municipalities to make greater efforts in local public education; c) encourage the participation of the local community in public school education; and d) improve the structure and quality of public education. This work assesses: the fundamental right of quality education; fiscal policies as an instrument of sustainable development; and fiscal policies and cooperative federalism as inducing instruments of investments on public schools, especially ICMS constitutional transfers, public hearings and tax expenditures standards.

DIREITO FUNDAMENTAL À EDUCAÇÃO, EXTRAFISCALIDADE E FEDERALISMO DE COOPERAÇÃO: “ICMS EDUCACIONAL” BASEADO EM INVESTIMENTO MUNICIPAL