%0 Journal Article %T Desafios do financiamento das universidades estaduais paulistas %A Alberto Teixeira Protti %A Carlos Antonio Luque %A H¨¦lio Nogueira da Cruz %J Revista Gest£¿o Universit¨¢ria na Am¨¦rica Latina : Revista GUAL %D 2012 %I Federal University of Santa Catarina %X This paper discusses the financing of State Universities of S o Paulo in front of the increase of yearly enrollment in undergraduate courses and the growth of pressure on the Education System¡¯s budget after the rise in the minimum percentage of investment in basic education approved by the Brazilian Congress. Since 1989 the State Universities of S o Paulo have been treated as autonomous institutions and their budgets linked to ICMS, one of the most important taxes of state of S o Paulo. However, this pattern of financing is fragile because it depends on the approval of state assembly, while the investment in basic education is defined by the Constitution. In the case of shortage of financial resources this fragility may become relevant and the Universities may have to deal with a budget reduction or find alternatives to their funding. %K Financing of higher education %K State universities of s o paulo %K Higher education expansion %K Public higher education %U http://www.periodicos.ufsc.br/index.php/gual/article/view/1983-4535.2012v5n4p1/23677