The purpose of this study was to determine to what extent student performance has been influenced by historical events, legislative mandates, and accreditation processes. This study consists of comparing the Southern Association of Colleges and Schools accreditation processes with those of the Association of Christian Schools International. In completing this qualitative study, the following procedures were implemented: Related research was used to provide a background of the role that historical events, legislation, and accreditation processes have on student performance; data were collected to establish time line shifts in an historical perspective. The data collected included assessment, accountability, high school drop out rates, high school graduation rates, academic readiness for higher education, standardized testing, grade inflation, acceleration of dual enrollment and advanced placement courses, and national SAT and ACT averages. Data were also collected from historical record of accreditation processes, which included standards, teacher certification requirements, committee responsibilities, visiting team responsibilities, and self-study materials. As a result of content analysis, the researcher decided to focus on three key areas that were integral to the study. The three categories identified in the review of literature were used to analyze the content of these events and processes. The categories were: (a) Student Performance, (b) Historical Events, and (c) SACS and ACSI Accreditation Processes. The following results were obtained from this research. Findings indicated that a criterion-based accreditation process potentially results in more consistent student performance outcomes than an open-ended process.

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O Direito Tributário não tem como finalidade única a arrecadação de receitas para custear os gastos estatais. Embora esta seja a sua finalidade principal, a verdade é que ela coexiste com outras funções, como a finalidade de distribuição de riqueza e de intervenção na ordem econômica e social. Nesse contexto, o objetivo desta dissertação é aprofundar o estudo sobre a utilização instrumental das normas tributárias, determinando quais seriam os critérios de controle para a utilização dessas normas cuja função precípua é a promoção de determinada finalidade social, política ou econômica, e não a mera arrecadação de recursos. Para isso, inicia-se o trabalho com a delimitação do regime jurídico atinente a estas normas, analisando a legitimidade da função indutora na tributação diante da Constituição de 1988 e verificando quais são as limitações próprias da tributação e os princípios da ordem econômica a elas aplicáveis. Em seguida, passa-se a demonstrar que a função extrafiscal precisa ser controlada através da verificação da validade da finalidade buscada com relação às restrições impostas aos direitos envolvidos, especialmente no que tange ao princípio da igualdade e a aplicação da capacidade contributiva. Além disso, evidencia-se que a função extrafiscal não pode ser definida apenas pela sua causa, mas também pelos seus efeitos no mercado, uma vez que a indução de comportamentos faz parte de sua própria natureza. Após isso, identifica-se a necessidade de controle sobre a utilização das normas tributárias indutoras, apresentando os critérios para tanto: o princípio da igualdade, a aplicação da capacidade contributiva, o controle de eficácia, o exame de proporcionalidade, a complementaridade, a subsidiariedade, a economicidade e o cumprimento da finalidade. Por fim, estes critérios são aplicados em exemplos de normas tributárias indutoras no sistema tributário brasileiro, a fim de contribuir para o desenvolvimento do debate jurídico acerca da extrafiscalidade. / The Tax Law does not have the sole purpose of raising revenue to fund state spending. Although this is its main purpose, the truth is that it coexists with other functions such as the purpose of distribution of wealth and intervention in economic and social order. In this context, the aim of this dissertation is to deepen the study of the instrumental use of tax rules, determining the criteria to control the use of tax rules whose primary function is the promotion of a specific social purpose, political or economic, not mere fundraising. For this, the work begins with the definition of the separate legal status to these rules, analyzing the legitimacy of the regulatory function in taxation in the 1988 Constitution and checking what are the limitations of taxation and the principles of Economic Order applicable to them. Then it goes to show that the extrafiscal function needs to be monitored by checking the validity of the order sought in relation to restrictions on rights involved, especially with regard to the principle of equality and the implementation of ability to pay. Furthermore, it is evident that the extrafiscal function cannot be defined only by their cause, but also for their effects on the market, since the induction of behavior is part of their nature. After that, we identify the need for control over the use of Tax rules to induce the taxpayers behavior, presenting the criteria for that: the principle of equality, the implementation of ability to pay principle, effectiveness control, proportionality test and complementarity, subsidiarity, economy and fulfillment of purpose. Finally, these criteria are applied to examples of Tax rules to induce the taxpayers behavior in the Brazilian tax system in order to contribute to the development of the legal debate over extrafiscality.