The dance of social security numbers Revisiting the 2014 Court of Accounts' Audit: Revisitando a auditoria do TCU de 2017
Autor(a) principal: | |
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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 |
Resumo: | 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. |
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The dance of social security numbers Revisiting the 2014 Court of Accounts' Audit: Revisitando a auditoria do TCU de 2017A dança dos números da previdência social Revisitando a auditoria do TCU de 2017: Revisitando a auditoria do TCU de 2017Reform of Social InsuranceSocial SecurityPublic AccountsReforma da PrevidênciaSeguridade SocialSegurança SocialSeguro SocialContas PúblicasThis 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.Este trabalho é uma versão revisada, atualizada e ampliada de outro trabalho já publicado na EJJL. Nesta versão, aprofunda-se o estudo do Relatório de Auditoria realizada pelo Tribunal de Contas da União (TCU) nas contas da Seguridade Social do Brasil (Acórdão nº 1295/2017 (TC 001.040/2017-0). A Auditoria tomou em consideração as contas de 10 anos, alcançando o período que vai de 2007 a 2016. Todos os chamados “regimes previdenciários” administrados pela União Federal e que integram o conceito de Seguridade Social no Brasil foram auditados. Este estudo oferece uma análise descritiva e também crítica dos resultados apontados no documento do TCU. Os resultados do trabalho do TCU são extremamente importantes para as discussões da reforma da previdência social no Brasil. Qualificam o debate público sobre a existência, ou não, de desequilíbrios financeiros e sobre o tipo de déficits existentes. Mais que isso, revelam distorções, imprecisões, erros, negligências, desigualdades, inconsistências que, afinal, enriquecem o diagnóstico desse tema intrigante. Depois do Relatório do TCU a reforma da Previdência não pode ser reduzida a uma discussão simplista sobre política fiscal, déficit e longevidade dos brasileiros.Universidade do Oeste de Santa Catarina, UNOESC2019-06-28info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado por Paresapplication/pdftext/htmlhttps://periodicos.unoesc.edu.br/espacojuridico/article/view/1274910.18593/ejjl.12749Espaço Jurídico Journal of Law [EJJL]; Bd. 20 Nr. 1 (2019): Espaço Juridico Journal of Law [EJJL]; 137-172Espaço Jurídico Journal of Law [EJJL]; Vol. 20 No. 1 (2019): Espaço Juridico Journal of Law [EJJL]; 137-172Espaço Jurídico Journal of Law [EJJL]; Vol. 20 Núm. 1 (2019): Espaço Juridico Journal of Law [EJJL]; 137-172Espaço Jurídico Journal of Law [EJJL]; Vol. 20 No. 1 (2019): Espaço Juridico Journal of Law [EJJL]; 137-172Espaço Jurídico Journal of Law [EJJL]; v. 20 n. 1 (2019): Espaço Juridico Journal of Law [EJJL]; 137-1722179-79431519-5899reponame:Revista Espaço Jurídico/Espaço Jurídico Journal of Lawinstname:Universidade do Oeste de Santa Catarina (UNOESC)instacron:UNOESCporhttps://periodicos.unoesc.edu.br/espacojuridico/article/view/12749/12495https://periodicos.unoesc.edu.br/espacojuridico/article/view/12749/14091Copyright (c) 2019 Carlos Luiz Strapazzon, Doutor, Professor Unoesc, Brasilinfo:eu-repo/semantics/openAccessStrapazzon, Carlos Luiz2020-10-16T20:19:02Zoai:ojs.periodicos.unoesc.edu.br:article/12749Revistahttps://portalperiodicos.unoesc.edu.br/espacojuridico/indexhttp://editora.unoesc.edu.br/index.php/espacojuridico/oaieditora@unoesc.edu.br||ejjl@unoesc.edu.br2179-79431519-5899opendoar:2020-10-16T20:19:02Revista Espaço Jurídico/Espaço Jurídico Journal of Law - Universidade do Oeste de Santa Catarina (UNOESC)false |
dc.title.none.fl_str_mv |
The dance of social security numbers Revisiting the 2014 Court of Accounts' Audit: Revisitando a auditoria do TCU de 2017 A dança dos números da previdência social Revisitando a auditoria do TCU de 2017: Revisitando a auditoria do TCU de 2017 |
title |
The dance of social security numbers Revisiting the 2014 Court of Accounts' Audit: Revisitando a auditoria do TCU de 2017 |
spellingShingle |
The dance of social security numbers Revisiting the 2014 Court of Accounts' Audit: Revisitando a auditoria do TCU de 2017 Strapazzon, Carlos Luiz Reform of Social Insurance Social Security Public Accounts Reforma da Previdência Seguridade Social Segurança Social Seguro Social Contas Públicas |
title_short |
The dance of social security numbers Revisiting the 2014 Court of Accounts' Audit: Revisitando a auditoria do TCU de 2017 |
title_full |
The dance of social security numbers Revisiting the 2014 Court of Accounts' Audit: Revisitando a auditoria do TCU de 2017 |
title_fullStr |
The dance of social security numbers Revisiting the 2014 Court of Accounts' Audit: Revisitando a auditoria do TCU de 2017 |
title_full_unstemmed |
The dance of social security numbers Revisiting the 2014 Court of Accounts' Audit: Revisitando a auditoria do TCU de 2017 |
title_sort |
The dance of social security numbers Revisiting the 2014 Court of Accounts' Audit: Revisitando a auditoria do TCU de 2017 |
author |
Strapazzon, Carlos Luiz |
author_facet |
Strapazzon, Carlos Luiz |
author_role |
author |
dc.contributor.author.fl_str_mv |
Strapazzon, Carlos Luiz |
dc.subject.por.fl_str_mv |
Reform of Social Insurance Social Security Public Accounts Reforma da Previdência Seguridade Social Segurança Social Seguro Social Contas Públicas |
topic |
Reform of Social Insurance Social Security Public Accounts Reforma da Previdência Seguridade Social Segurança Social Seguro Social Contas Públicas |
description |
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. |
publishDate |
2019 |
dc.date.none.fl_str_mv |
2019-06-28 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Avaliado por Pares |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://periodicos.unoesc.edu.br/espacojuridico/article/view/12749 10.18593/ejjl.12749 |
url |
https://periodicos.unoesc.edu.br/espacojuridico/article/view/12749 |
identifier_str_mv |
10.18593/ejjl.12749 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://periodicos.unoesc.edu.br/espacojuridico/article/view/12749/12495 https://periodicos.unoesc.edu.br/espacojuridico/article/view/12749/14091 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2019 Carlos Luiz Strapazzon, Doutor, Professor Unoesc, Brasil info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2019 Carlos Luiz Strapazzon, Doutor, Professor Unoesc, Brasil |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf text/html |
dc.publisher.none.fl_str_mv |
Universidade do Oeste de Santa Catarina, UNOESC |
publisher.none.fl_str_mv |
Universidade do Oeste de Santa Catarina, UNOESC |
dc.source.none.fl_str_mv |
Espaço Jurídico Journal of Law [EJJL]; Bd. 20 Nr. 1 (2019): Espaço Juridico Journal of Law [EJJL]; 137-172 Espaço Jurídico Journal of Law [EJJL]; Vol. 20 No. 1 (2019): Espaço Juridico Journal of Law [EJJL]; 137-172 Espaço Jurídico Journal of Law [EJJL]; Vol. 20 Núm. 1 (2019): Espaço Juridico Journal of Law [EJJL]; 137-172 Espaço Jurídico Journal of Law [EJJL]; Vol. 20 No. 1 (2019): Espaço Juridico Journal of Law [EJJL]; 137-172 Espaço Jurídico Journal of Law [EJJL]; v. 20 n. 1 (2019): Espaço Juridico Journal of Law [EJJL]; 137-172 2179-7943 1519-5899 reponame:Revista Espaço Jurídico/Espaço Jurídico Journal of Law instname:Universidade do Oeste de Santa Catarina (UNOESC) instacron:UNOESC |
instname_str |
Universidade do Oeste de Santa Catarina (UNOESC) |
instacron_str |
UNOESC |
institution |
UNOESC |
reponame_str |
Revista Espaço Jurídico/Espaço Jurídico Journal of Law |
collection |
Revista Espaço Jurídico/Espaço Jurídico Journal of Law |
repository.name.fl_str_mv |
Revista Espaço Jurídico/Espaço Jurídico Journal of Law - Universidade do Oeste de Santa Catarina (UNOESC) |
repository.mail.fl_str_mv |
editora@unoesc.edu.br||ejjl@unoesc.edu.br |
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1800220446579228672 |