Sistema de seguridade social brasileiro: a inconstitucionalidade de seu subfinanciamento por meio da desvinculação de parte das receitas da União

Abstract

This paper aims to analyze the constitutionality of Brazilian Constitution amendments that unlinked part of the Union's revenues, originally linked to the Brazilian Social Security System. In an analytical perspective of dialectical historical basis and through a descriptive exploratory study, theoretically based on Ronald Dworkin's idea of chain-romance and his theory of Law as integrity, it analyzes the normative force of legal principles, from the jusnaturalist and positivist juridical models, up to the present democratic state model of law. It was contacted that the original constituent legislator conceived the financing structure of the Social Security System aiming at establishing a solid, stable and permanent basis of financial resources able to attend the social demands in the areas of health, social security and social assistance in the present and in the future. It emphasizes that even though fundamental rights can be restricted, hey have an essential core that can not be violated. It was found that the victories achieved through a long and tiring process of development of the Brazilian citizenship has suffered an intense setback under the argument of a necessary fiscal stabilization, which affronts the principle of the prohibition of social regression. It is concluded, by widening the hermeneutic view, that the constitutional amendments that unlinked part of the Union's revenues originally destined for the Brazilian Social Security System are unconstitutional because they offend the integrity of the law, the principle Social retrogression and the democratic rule of law.