Who pays for education? Aspects of Brazilian education financing is an action research project that aims to highlight some issues related to education financing in Brazil, a subject that has been relegated to the background when compared to other topics related to public education, but which cuts across all of them, since without financing, actions cannot be carried out. Thus, we sought to understand the responsibilities of the federal government, states, and municipalities with regard to national education and to learn about aspects of basic education financing in Brazil, in order to disclose how this occurs in municipal accounts and interferes with daily school activities. The text became a report on how educational policy is implemented.