Intensificação do ajuste fiscal e as implicações no orçamento da seguridade social no Brasil

Abstract

This dissertation deals with the measures to intensify the fiscal adjustment adopted by the Michel Temer government, in the 2016-2018 period, aimed at guaranteeing the reproduction of the public debt system, and its inflections for the social security budget. It aims to analyze the inflections obtained from the approval of fiscal adjustment measures, without a reference period, related to the appropriation of the Brazilian public fund. To achieve this goal, we conducted a bibliographic research and document analysis, in reports and Constitutional Amendments, with input from critical social theory with an emphasis on reproducing, theoretically, the movement of reality in its entirety. The research contributes to the unveiling of the elements that coordinated the global reconfiguration of capitalism through the neoliberal offensive, which today is expressed in the intensification of fiscal adjustment and reconfiguration of the financing pattern of social security policies, reaffirming a particular link of Brazilian dependence. The results indicate that the social security budget has been an anchor for the fulfillment of the fiscal adjustment structural surplus targets, and that the intensification of the fiscal adjustment during the Temer government, expressed in the renewal and expansion of the DRU, in the extension of the tax waivers and the REFIS and the creation of the public spending ceiling, is directly related to the counter-reforms and the de-financing of social security in Brazil, intensifying the dismantling of social rights.