O impacto da desvinculação das receitas da união (DRU) sobre o regime geral de previdência social: uma análise entre anos de 2005 a 2018

Abstract

Much is discussed about the fiscal sustainability of the Brazilian social security system, the mechanism known as the Untying of Federal Revenues (DRU) has been at the heart of discussions on the subject. Given this, this article discusses the impact exerted by the untying of federal income (DRU) on the General Social Security Scheme (RGPS), proposing to verify the contribution of the DRU to the generation of social security deficit. Therefore, it is necessary to briefly explain about the functioning of the Brazilian social security system, the collection and granting of social security benefits, and finally to present how the DRU impacts the social security and the general social security system. The results show that, even if the DRU mechanism did not exist, the social security result would be deficient, and even if all untied funds were used to pay RGPS benefits, the need for funding from the Scheme would still be necessary. Would be larger than available resources for most of the reporting period. However, in fact, DRU is an aggravating social security deficit.