Análise da situação da Previdência Social no Brasil entre 2000 e 2016: déficit ou superávit?

Abstract

Brazil has faced great difficulties in recent years to restore the economic growth after two years of economic recession. The current government strives to approve unpopular and controversial measures aimed at taking action against the public budget that has a primary deficit since 2014. One of these measures and the main one is the welfare reform, which must be passed by the national congress to be approved. On January 22, 2018, the INSS and the Public Servants of the Federal Government reported a deficit of R$ 268.8 billion for the sector in 2017. However, different interpretations and methods of accounting for revenues and the expenditures of the INSS, General Social Security and Social Security System resulted in divergences in results, causing controversy with regard to the supposed social security deficit. The present paper exposes the different interpretations of different authors about the results of the social welfare system in Brazil and interprets them through a descriptive method in order to clarify the social welfare situation. Has been obtained the Results from different agencies in reports and breakdown of revenues and expenses, noting that it is possible that there are numerous interpretations of the fiscal situation of social security in Brazil.