摘要：Esta pesquisa visa identificar, entre as oportunidades de financiamento, a alternativa mais adequada à melhoria da gestão de EaD nos polos do sistema UAB, onde se desdobrou em apresentar o atual modelo de financiamento no país, identificar possibilidades de financiamento e quais são possíveis de serem adotadas. O estudo utilizou a pesquisa bibliográfica para mapear a estrutura atual de financiamento e levantar duas alternativas de captação monetária: a parceria público-privada e doações com respectiva dedução de imposto. A primeira mostrou-se como uma hipótese refutada, uma vez que a lei que regula esta modalidade elenca uma série de requisitos não condizentes com a realidade de um polo de educação a distância, como o valor mínimo 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 doações. Esta se mostrou viável, pois a lei regulamenta explicitamente a educação como uma das áreas receptoras de doações que contam com abatimento de imposto de renda. Porém o apelo aos possíveis doadores não se restringe apenas ao aspecto financeiro, uma vez que muitos empresários desejam participar de programas socioeducativos. Portanto, o artigo apresentou nova possibilidade de superação dos desafios financeiros encontrados pelos gestores de polos.Palavras-chave:Gestão de polos de EaD do Sistema UAB, Fontes de financiamento de polos de EaD, Parceria público-privada, Doações dedutíveis 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.
其他摘要：This 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: publicprivate 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.
关键词：Gestão de polos de EaD do Sistema UAB; Fontes de financiamento
de polos de EaD; Parceria público;privada; Doações dedutíveis
de IRRF.
其他关键词：Management of UAB system’s centres; Sources for financing
distance learning centres; Public-private partnership; Deductible taxes
donations.
