O financiamento do Sistema Único da Assistência Social no contexto do novo regime fiscal da EC/95: a particularidade do FMAS no município de Campina Grande/PB no período de 2016 a 2018

Abstract

The present research work analyzes the changes of Constitutional Amendment No. 95/2016 in financing of Social Assistance Policy, particularly in the budget composition and execution of the Fundo Municipal de Assistência Social (FMAS) of Campina Grande - PB, from 2016 to 2018. To carry out this study, we start by understanding the structural crisis of capital and its implications on the Public Fund and Social Policy. To concretely assimilate the essence of this research subject, we base ourselves on the critical-dialectical method, using the categories of contradiction, mediation, and totality. Using methodologies related to bibliographic and documentary studies, and based on the sources surveyed, it is possible to trace trends in the budget and financing of the mentioned policy. This research work reveals the consequences of the EC/95 on the budget and funding of the Social Assistance Policy that leads to an underfunding of this policy, having an important impact on the budget and funding of Municipal Social Assistance Funds, particularly in the Municipal Social Assistance Fund of Campina Grande, from 2016 to 2018.