This study aimed to examine the debate surrounding the reform of Social Security. Intends to expose the importance of the allocation of social contributions and the news about the system's deficit. Therefore, it is essential to understand the social cover, the gap between theory and practice, as well as demographic and social occurred in changes in Brazil. Finally, analyzes the necessity of the right to adapt to changes and the difficulty of implementing an economically balanced system workable and efficient, with the existence of the Union of Revenue Severability. It adopts a descriptive approach based on techniques of literature
Keywords:
Social Security, Efficiency, State Intervention, Taxation, Untying of Union Revenues
Author Biographies
Antonio Bazilio Floriani Neto, Pontifícia Universidade Católica do Paraná
Doutorando e mestre em Direito Econômico e Socioambiental pela Pontifícia Universidade Católica do Paraná. Especialista em direito previdenciário e professor de pós-graduação lato sensu. Advogado
Oksandro Osdival Gonçalves, Pontifícia Universidade Católica do Paraná
Professor titular dos cursos de graduação e pós-graduação da Pontifícia Universidade Católica do Paraná. Doutor em direito comercial pela Pontifícia Universidade Católica de São Paulo
Floriani Neto, A. B., & Osdival Gonçalves, O. (2016). The financing of Social Security; allocation crisis; reforms and economic argument. Revista Chilena De Derecho Del Trabajo Y De La Seguridad Social, 7(14), pp. 51–65. https://doi.org/10.5354/0719-7551.2016.44738
