Contrarreformas e desfinanciamento da Previdência Social e Trabalho em tempos ultraneoliberais (2016 a 2022)

• Autor(a) principal: Silva, Fabrício Rodrigues da
• Data de Publicação: 2023
• Outros Autores: [e-mail]
• Tipo de documento: Tese
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da UERJ
• Texto Completo: http://www.bdtd.uerj.br/handle/1/20442
• topic: Social security; Social security budget; Intensification of fiscal adjustment; Previdência social; Orçamento da seguridade social; Intensificação do ajuste fiscal; CIENCIAS SOCIAIS APLICADAS::SERVICO SOCIAL; CIENCIAS SOCIAIS APLICADAS::SERVICO SOCIAL::SERVICO SOCIAL APLICADO

This thesis analyzes the expropriation of social security rights in the context of intensified fiscal adjustment in the period from 2016 to 2022, and its implications for the superexploitation of the workforce in Brazilian dependent capitalism. With regard to specific objectives, it is responsible for: a) analyzing the dynamics of private appropriation of the Social Security Budget in the context of the intensification of permanent Brazilian fiscal adjustment; b) identify and analyze the fiscal adjustment instruments applicable to social contributions from the Social Security Budget in the proposed period; c) demystify the role that the public fund allocated in the Social Security Budget plays in the process of valuing value for the current standard of capitalist reproduction; and, d) relate the defunding of part of the reproduction of the Brazilian workforce with the 2019 Social Security counter-reform. It consists of bibliographical research carried out in conceptual categories that are essential to the analysis of the object, such as work value theory, law of value, dependent capitalism and overexploitation of the workforce, in addition to carrying out documentary research on budgetary data in the SIGA BRASIL system, the main information tool on the Federal Public Budget, as well as on secondary documents that deal with budgetary data relating to fiscal adjustment instruments , such as Untying of Union Revenues (DRU) and Tax Renunciations, in the period from 2016 to 2022, which includes the ultra-neoliberal governments of Michel Temer (MDB) and Bolsonaro (PL). The data collected and analyzed allows us to conclude that, in the period under observation, the ultra-neoliberal governments in Brazil deepened the instruments of fiscal adjustment applicable to the Social Security Budget, which caused the definancing of part of the social reproduction of the workforce, while progress was made in the expropriation of social security rights through the social security counter-reform promoted by Constitutional Amendment N. 103/2019. During the period, R$1.092 trillion were renounced and R$450.5 billion were released from the Social Security Budget. Both articulated measures deepened the super-exploitation of the Brazilian workforce for the benefit of fractions of productive capital and, above all, interest-bearing capital, which advanced in the appropriation of significant portions of the public fund, given the fiscal and tax structure erected by the New Fiscal Regime, established through Constitutional Amendment N. 95/2016.