Contribuição social previdenciária: uma análise de sua aplicação à luz do princípio do equilíbrio financeiro e atuarial no sistema único de previdência social do estado do Ceará

Abstract

When investigating the social welfare contribution in the light of the principle of financial equilibrium as a source in the costing plan of the Single Social Welfare System of the State of Ceará (Supsec), it is expected that the results of this study contribute to the empirical literature still incipient in Brazil. Present in the constitutional text since 1998, this balance is of fundamental importance for public accounts. We looked for a theoretical reference that would deal with the Brazilian welfare system, the guiding principles of social welfare, the study of special contributions to reach the main objective that was to analyze the welfare social contribution under the perspective of the principle of financial and actuarial balance of the welfare policy of public servants in the state of Ceará. Following a bibliographic and documental methodology and based on the results of the actuarial evaluations, it is concluded that of the three funds that make up the Supsec, (Previd, Funaprev and Prevmilitar) only the first presents balance. In addition, it was noted that the increase in the contribution rate, which would be an alternative to reverse the system's deficit situation, faces opposing decisions in the judiciary for facing constitutional limits such as the non-taxation of taxpayers' income, reasonability and proportionality.