The dance of social security numbers Revisiting the 2014 Court of Accounts' Audit: Revisitando a auditoria do TCU de 2017

• Autor(a) principal: Strapazzon, Carlos Luiz
• Data de Publicação: 2019
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Espaço Jurídico/Espaço Jurídico Journal of Law
• Texto Completo: https://periodicos.unoesc.edu.br/espacojuridico/article/view/12749
• topic: Reform of Social Insurance; Social Security; Public Accounts; Reforma da Previdência; Seguridade Social; Segurança Social; Seguro Social; Contas Públicas

This paper is a revised, updated and expanded version of another work already published in the EJJL. In this version, the study of the Audit Report carried out by the Brazilian Court of Accounts (TCU) in the Brazilian Social Security accounts (Judgment No. 1295/2017 (TC 001.040 / 2017-0)) is considered. The 10-year accounts, reaching the period from 2007 to 2016. All the so-called "social security regimes" administered by the Federal Government and that integrate the concept of Social Security in Brazil have been audited. The paper offers a descriptive and also critical assessment of the outcomes, which are extremely significant for the discussions on social security reform in Brazil, as well as they qualify the public discussion upon the existence or not of financial imbalances and upon the type of deficits that exist. Distortions, inaccuracies, errors, negligence, inequalities, inconsistencies are also highlighted, after all, enrich the diagnosis of this intriguing issue. Ever since the TCU Report 2017 was published such a debate can not be reduced to a simplistic discussion upon Brazil's fiscal policy, deficit and longevity.