摘要:This article, with the aim of understanding some structural problems affecting educational systems in Latin America, analyzes, theoretically, the relationship that exists between the education finance and educational policy. For this purpose, it emphasizes the importance that education economics has as a justification for pedagogical appreciations and educational policy, which different social agents have as part of the educational system. This article also provides an analysis on tax collection and its importance in the financing of education. as well as examines how the budgetary allocation of public resources for education impacts the reduction or expansion of educational gaps within society.