the federal constitution of 1988 and the 1996 "general law of education in brazil" (ldb) attributed to the federal government, states, federal district and municipalities the responsibility of managing the brazilian educational system, considering three educational public systems as a basis for collaboration between these federal systems. each of these public educational systems is responsible for its own maintenance, which manages funds as well as mechanisms and sources for financial resources. the new constitution reserves 25% of state and municipal taxes and 18% of federal taxes for education.