Déficit da previdência: uma fraude contábil em prol do capital

Abstract

The Brazilian Social Security is a social security system that aims to assist its insured and dependents, in fragility moments and that has had a huge advance in the Federal Constitution, especially regarding its cost. However, in recent years, the existence of a deficit in Social Security accounts has been ventilated, which contrasts with the diverse funding base foreseen in the Federal Constitution. The present work aimed to demonstrate the factors that led the Brazilian social security system to be unable to pay social security expenses, analyzing the whole history of Social Security evolution in Brazil, the income and expenses, system reforms and antagonistic arguments regarding the deficit. Thus, some distortions were verified, especially in relation to the values that are no longer collected from the Social Security and presented, in a substantiated manner, that the movement of reforms and reduction of social rights is directly related to the violent intervention of international capital in the country, started at the end of the last century. To reach the results presented, an exploratory analysis of studies on the subject was carried out, as well as bibliographic research and projections presented by the government, which allowed subsidizing the presented conclusions.