Implicações das renúncias tributárias no orçamento da Previdência Social no Brasil

Abstract

This dissertation analyzes the implications of Tax Waivers on the Social Security budget in Brazil, covering the entire Social Security Budget. Tax Waivers are an important instrument for fiscal adjustment in the face of the capital crisis in Brazil, whoseadoption by the State has enabled capital to appropriate large portions of the public fund, causing the de-financing of social policies and enabling the advance of counter-reforms , especially in Social Security, under the argument of the false social security deficit. As of 2011, Waivers grow exponentially in the face of the worsening crisis in Brazilian capital and politics. Such growth is a consequence of serving the interests of the fractions of the bourgeoisie, through the creation of the Brazil bigger Plan, and this is the period when the Tax Renunciations boom occurs. The general objective of this dissertation is to analyze the implications of Tax Waivers on Social Security revenues in Brazil, in the context of the governments of Dilma Rousseff (2011-2016) and MichelTemer(2016-2018). Methodologically, we proceeded to a bibliographic review, as well as a documentary research in documents issued by the federal Governments that agree on the Tax Waivers and other measures of fiscal adjustment adopted in the period stipulated in this research. The relevance of this study is to support the understanding of the determinations and trends of Brazilian Social Security; in addition, it contributes to the professional training of the Social Worker and related areas, for theorizing, analyzing and proposing critical action in the area of Brazilian social policies. The survey data reveal, based on the values of the Tax Waivers levied on the budget of social contributions on the payroll of social security income and other social security contributions in the period analyzed, an appropriation of the public fund by this tax adjustment mechanism , contributing to the dismantling of social security rights and benefiting the fractions of the bourgeoisie, especially the rentier. The survey indicates that a total of R $ 1,921,046 trillion was waived in the period under analysis, whose incidence on the Contribution to the Financing of Social Security (COFINS) corresponds to 44% of the total Waivers; 40% on social security contributions; 7% of the Contribution on Net Income (CSLL) and 8% of the PIS/ PASEP.