Formação do sistema previdenciário brasileiro: fatores históricos e econômicos

• Autor(a) principal: Silva, Lara Lúcia da
• Data de Publicação: 2014
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: LOCUS Repositório Institucional da UFV
• Texto Completo: http://locus.ufv.br/handle/123456789/1989
• topic: Previdência social; Regime da providência social; Fatores econômicos e sociais; Social security; System of social welfare; Economic and social factors; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO PUBLICA

The Social Security system established in Brazil was based on the German political principle defined by the expression Sozialstaat (social state), and thus it displayed some similarities to the Bismarckian model such as the distribution system, the tripartite financing, and the need for prior contribution to the granting of benefits, forming the bases for the current structure. In both Brazil and Germany, it can be observed that the expansion of the policies related to the social security occurred in a period marked by intense social changes that followed the modernization of society, demands imposed by the increasing risks and emergency situations, the demand for social rights, the need to regulate collective protests, the weakening of traditional institutions of assistance like the family and the church, and the market failure in providing welfare. In light of this scenario, the present study was based on two questions: What was the process of formation of the Brazilian Social Security System as an instrument of public policy like from the historical perspective compared with the formation of the German social insurance? How do this formation process and the current macroeconomic situation affect the revenues and expenses of the Social Security General Regime (Regime Geral da Previdência Social, RGPS)? To answer these questions, this study analyzed the trajectory of the Welfare state in the Brazilian context from the standpoint of the social- security policies and traced the evolution of the Social Security in its 90 years of existence aiming to identify possible obstacles and barriers in its development for the fulfillment of social rights, and present a comparative analysis through a historical approach of the Brazilian Social Security model with the German model, showing their similarities and differences and analyze the current structure and the budgetary situation of the Social Security General Regime, determining possible relationships between the macroeconomic variables and the social-security revenues and expenses. Based on the results, it could be observed that from the creation of the Funds for Retirements and Pensions (Caixas de Aposentadorias e Pensões, CAPs) to the National Institute of Social Security (Instituto Nacional de Seguridade Social, INSS), its systems and institutions were restructured so as to increase the protection and promote social welfare, obey the terms of universalization, equality and justice established in the Constitution, while achieving the economic and fiscal interests that a balanced financial model requires. However, these reforms and restructurings have contributed to mischaracterizing the Social Security as a social-protection system, especially by regarding it as a social security aimed at a financial balance, reducing its consolidation capacity as a Welfare state policy, distancing from its parent model. And based on the Vector Autoregressive Models through the monthly series, it was possible to verify that the salary changes can bring about impacts on the social-security revenues and expenses; that the Special Clearance and Escrow System (Sistema Especial de Liquidação e Custodia, SELIC) interest rate affects this revenue; and that the unemployment rate also has a significant effect on the expenditures, respectively. Therefore, some reform alternatives such as lowering the employer contributions, for companies to invest in new jobs; raising the wage ceiling subject to contribution; and diversifying the revenue sources can alleviate the financial problems of the system and provide conditions for the Social Security to be able to provide social protection and ensure the welfare of the population. Thus, when a social-security institution elaborates its benefits plans, it should consider not only the historical and social aspects, but also the economic aspects, which together contribute to forming a technically structured system capable of ensuring better future life conditions and social welfare.