Financiamento sindical e seus novos desafios pós-reforma trabalhista

• Autor(a) principal: Alecrim, Luis Carlos Rodrigues
• Data de Publicação: 2019
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://tede2.pucsp.br/handle/handle/21989
• topic: Imposto sindical; Contribuição sindical - Leis e legislação - Brasil; Sindicatos - Leis e legislação - Brasil; Brasil [Lei n. 13.467, de 13 de julho de 2017]; Union tax; Union dues - Laws and legislation - Brazil; Trade-unions - Law and legislation - Brazil; CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO

The present dissertation aims at demonstrating the origins and the various forms and sources of union funding. Initially, we briefly define ―union‖under the perspective of several jurists. Right after, the historical evolution of unions in their origins and in Brazil is demonstrated, as well as all the development of the Brazilian legislation, from the initial laws, advancing to the Brazilian Labor Code (CLT) and concluding with the labor reform, established by Law 13.467/2017. A comparative analysis has also been made between Convention 87 of the ILO and the Brazilian legislation. Subsequently, we analyze the numerous sources of union funding allowed by Brazilian law and the contributions that fund the unions' financial system, among which we highlight the following: associative, union, confederative, welfare and union contribution due to negotiations (bargaining contribution), demonstrating the evolution of the contributions and their importance for the topic addressed in the present dissertation. Another topic illustrates what union funding is and how it works in other countries. Finally, we debate the labor reform capitulated by Law 13.467/2017 and its main aspects regarding union funding. The major change caused by the law, determining the end of mandatory union contribution is extensively discussed in all its aspects, mainly with respect to the great financial impact that the end of the mandatory payroll deduction has been causing to the union funding system. Concluding the present dissertation, we intend to demonstrate a perspective of the future of the unions in light of the end of the mandatory payroll deduction of union contributions