A (des)necessidade de uma reforma na Previdência Social brasileira e o Princípio do Equilíbrio Financeiro

Abstract

This study analyzes the Social Security as a subsystem of the wider Social Security system of Brazil in the current historical context in which there is a discussion about the reform of the Constitutional Laws by the Project of Amendment of the Federal Constitution - PEC 287A/2016. The study covers the principles of the Social Security system in Brazil, especially the principle of financial and actuarial balance. Seeking the best comprehension about the subject, the historical evolution of Social Security systems in the world is analyzed. The pension allowance plans and the general aspects of the main Social Security benefits involved in the reform of the Constitutional Laws in Brazil are also analyzed. This study focuses on presenting the main aspects of the reform of the Social Security system, as well as other controversial issues in discussion. The official position of competent institutions about this subject is taken into account. Considerations about the principal changes promoted by the Project of Amendment of the Federal Constitution are made in this study. The principle of financial and actuarial balance is referenced as a guarantee factor of the solvency of Social Security system of Brazil. The main objective of this study is to gauge the necessity of performing a reform in the Social Security system by the use of legal and technical criteria in the analysis.