Crítica à política de redução do universo de contribuintes segurados obrigatórios como alternativa à sustentabilidade do financiamento da previdência social brasileira : análise da experiência brasileira pós 2015, à luz do princípio constitucional da solidariedade

Abstract

Through the analysis of official data, this thesis aims to demonstrate that the expansion of the universe of the Brazilian social protection system is the principle of solidarity provided for the Brazilian 1988 Constitution, in addition to better adapting to the structure of the current Brazilian labor market, it is a skillful strategy for the sustainability of Brazilian social security financing, therefore for implementing the constitutional principle of solidarity. This work is part of the discussion regarding the sustainability of Brazilian Social Security financing, and it constitutes a criticism of the regulatory reforms based on exclusive fiscal austerity that have reduced the universe of mandatory insured taxpayers in the Social Security financing base, in addition to promoting changes in the structure from the simple pay-as-you-go financing model, adopted as a pillar of support for the social security system, to a mixed model which favors individual financing based on capitalization. The study started from the premise that the basis of support for the Brazilian social protection system is the principle of solidarity provided for in art. 3rd, I of the 1988 Constitution, defining the Brazilian social security financing model, based on distribution, and, therefore, different from the financing modality, equally contributory, but based on capitalization, where the logic of individuality prevails. Using the historical approach, it is presented that Brazilian social security financing began focusing on contributions based on capitalization and only after imbalances in this individualistic model were observed, the political option was made for the gradual transition from the individual capitalization system to the system based on the department. The historical basis of the institution of the linked budget provided for in CF/88 can be attributed to the establishment of centralized collection by the State in the Assistance and Pension Funds by the Retirement and Pension Institutes. Regarding the academic feature of the Postgraduate Program in Law at the Federal University of Bahia, thematic area, Constitutional Jurisdiction, and New Rights, the thesis presents a literature review in the areas of Law, Sociology, History, Economics, and with the assistance of official data collected, it demonstrates that the greatest weakness in the sustainability of the financing of the Brazilian social security system lies in the erosion of its financing base, which took place under the way of emptying the universe of mandatory insured taxpayers in the RGPS after 2015 due to the reforms conducted through the adoption of policies based on exclusive fiscal austerity. The research captured the phenomenon of measures to empty the distribution system, both at the theoretical level of the fundamental ideas that support it; and also at the level of material reality by collecting, analyzing, and demonstrating the conclusions obtained in official data. In the end, in light of the constitutional principle of solidarity, the thesis recommended the revocation of the provision contained in art. 195, §14 of CF/88 and art. 29 of EC No. 103/2019, as well as the system regarding intermittent work introduced by Law No. 13,467/2017 as an alternative to the sustainability of Brazilian Social Security financing.