Dance of numbers. Social Insurance and Social Security after Federal Court of Accounts’ Auditing Report (2017)
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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 |
Resumo: | 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. |
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Dance of numbers. Social Insurance and Social Security after Federal Court of Accounts’ Auditing Report (2017)A dança dos números: as contas da Previdência e da Seguridade Social depois da Auditoria do TCU de 2017Abstract: 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. Este trabalho estuda o Relatório de Auditoria realizada pelo Tribunal de Contas da União (TCU) nas contas da Seguridade Social do Brasil. Em 26 de junho de 2017 o Tribunal de Contas da União publicou o Acórdão nº 1295/2017 (TC 001.040/2017-0). O objetivo do levantamento foi apurar informações sobre as contas, a forma de gestão e, particularmente, sobre a existência (ou não) de déficit da Previdência administrada pela União Federal. 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, quer para a pesquisa acadêmica, quer para a tomada de decisões políticas. 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 déficit, tempo de contribuição e longevidade dos brasileiros.Palavras-chave: Reforma da Previdência. Seguridade Social. Segurança Social. Seguro Social. Contas Públicas.Universidade do Oeste de Santa Catarina, UNOESC2017-12-20info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado por Paresapplication/pdfapplication/pdfapplication/pdftext/htmlhttps://periodicos.unoesc.edu.br/espacojuridico/article/view/1638610.18593/ejjl.16386Espaço Jurídico Journal of Law [EJJL]; Bd. 18 Nr. 3 (2017): Espaço Jurídico Journal of Law [EJJL]; 791-828Espaço Jurídico Journal of Law [EJJL]; Vol. 18 No. 3 (2017): Espaço Jurídico Journal of Law [EJJL]; 791-828Espaço Jurídico Journal of Law [EJJL]; Vol. 18 Núm. 3 (2017): Espaço Jurídico Journal of Law [EJJL]; 791-828Espaço Jurídico Journal of Law [EJJL]; Vol. 18 No. 3 (2017): Espaço Jurídico Journal of Law [EJJL]; 791-828Espaço Jurídico Journal of Law [EJJL]; v. 18 n. 3 (2017): Espaço Jurídico Journal of Law [EJJL]; 791-8282179-79431519-5899reponame:Revista Espaço Jurídico/Espaço Jurídico Journal of Lawinstname:Universidade do Oeste de Santa Catarina (UNOESC)instacron:UNOESCporhttps://periodicos.unoesc.edu.br/espacojuridico/article/view/16386/12543https://periodicos.unoesc.edu.br/espacojuridico/article/view/16386/12542https://periodicos.unoesc.edu.br/espacojuridico/article/view/16386/pdfhttps://periodicos.unoesc.edu.br/espacojuridico/article/view/16386/14149Copyright (c) 2017 Carlos Luiz Strapazzon, Doutor, Professor Unoesc, Brasilinfo:eu-repo/semantics/openAccessStrapazzon, Carlos Luiz2021-04-14T21:21:13Zoai:ojs.periodicos.unoesc.edu.br:article/16386Revistahttps://portalperiodicos.unoesc.edu.br/espacojuridico/indexhttp://editora.unoesc.edu.br/index.php/espacojuridico/oaieditora@unoesc.edu.br||ejjl@unoesc.edu.br2179-79431519-5899opendoar:2021-04-14T21:21:13Revista Espaço Jurídico/Espaço Jurídico Journal of Law - Universidade do Oeste de Santa Catarina (UNOESC)false |
dc.title.none.fl_str_mv |
Dance of numbers. Social Insurance and Social Security after Federal Court of Accounts’ Auditing Report (2017) A dança dos números: as contas da Previdência e da Seguridade Social depois da Auditoria do TCU de 2017 |
title |
Dance of numbers. Social Insurance and Social Security after Federal Court of Accounts’ Auditing Report (2017) |
spellingShingle |
Dance of numbers. Social Insurance and Social Security after Federal Court of Accounts’ Auditing Report (2017) Strapazzon, Carlos Luiz |
title_short |
Dance of numbers. Social Insurance and Social Security after Federal Court of Accounts’ Auditing Report (2017) |
title_full |
Dance of numbers. Social Insurance and Social Security after Federal Court of Accounts’ Auditing Report (2017) |
title_fullStr |
Dance of numbers. Social Insurance and Social Security after Federal Court of Accounts’ Auditing Report (2017) |
title_full_unstemmed |
Dance of numbers. Social Insurance and Social Security after Federal Court of Accounts’ Auditing Report (2017) |
title_sort |
Dance of numbers. Social Insurance and Social Security after Federal Court of Accounts’ Auditing Report (2017) |
author |
Strapazzon, Carlos Luiz |
author_facet |
Strapazzon, Carlos Luiz |
author_role |
author |
dc.contributor.author.fl_str_mv |
Strapazzon, Carlos Luiz |
description |
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. |
publishDate |
2017 |
dc.date.none.fl_str_mv |
2017-12-20 |
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/16386 10.18593/ejjl.16386 |
url |
https://periodicos.unoesc.edu.br/espacojuridico/article/view/16386 |
identifier_str_mv |
10.18593/ejjl.16386 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://periodicos.unoesc.edu.br/espacojuridico/article/view/16386/12543 https://periodicos.unoesc.edu.br/espacojuridico/article/view/16386/12542 https://periodicos.unoesc.edu.br/espacojuridico/article/view/16386/pdf https://periodicos.unoesc.edu.br/espacojuridico/article/view/16386/14149 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2017 Carlos Luiz Strapazzon, Doutor, Professor Unoesc, Brasil info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2017 Carlos Luiz Strapazzon, Doutor, Professor Unoesc, Brasil |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf application/pdf 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. 18 Nr. 3 (2017): Espaço Jurídico Journal of Law [EJJL]; 791-828 Espaço Jurídico Journal of Law [EJJL]; Vol. 18 No. 3 (2017): Espaço Jurídico Journal of Law [EJJL]; 791-828 Espaço Jurídico Journal of Law [EJJL]; Vol. 18 Núm. 3 (2017): Espaço Jurídico Journal of Law [EJJL]; 791-828 Espaço Jurídico Journal of Law [EJJL]; Vol. 18 No. 3 (2017): Espaço Jurídico Journal of Law [EJJL]; 791-828 Espaço Jurídico Journal of Law [EJJL]; v. 18 n. 3 (2017): Espaço Jurídico Journal of Law [EJJL]; 791-828 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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1800220447048990720 |