Dance of numbers. Social Insurance and Social Security after Federal Court of Accounts’ Auditing Report (2017)

• Autor(a) principal: Strapazzon, Carlos Luiz
• Data de Publicação: 2017
• 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/16386

Abstract: This paper discusses the audit report conducted by the Federal Court of Accounts (TCU) in the Brazilian Social Security system. On 2017 (June) the Court of Accounts released the Report No. 1295/2017 (TC 001.040/2017-0). The aim of the audit was to ascertain information upon the counts, the management and, particularly, upon the existence (or not) of financial deficit. The audit has considered data of 10 years, reaching the period from 2007 to 2016. All so-called "social security regimes" administered by the Federal Government that integrate the concept of Social Security in Brazil were audited. This study offers not only a descriptive, but also a critical analysis of the results pointed out by the TCU. The results of the TCU's work are of extreme importance, both for academic research as well as for policy-making. They qualify the public debate regarding the existence of financial imbalances and types of them. Moreover, the Report reveal distortions, inaccuracies, errors, negligence, inequalities, inconsistencies that ultimately enrich the understanding of this intriguing system. After this Report, social insurance Reform cannot be reduced to a simplistic discussion upon deficit, forms of contribution and trends on longevity.Keywords: Reforming Social Insurance. Social Security. Social Security. Social Security. Public Accounts.