Desfinanciamento do orçamento da seguridade social: consequências para a execução da política de assistência social no período 2016-2023

Abstract

The research conducted focused on the consequences of the underfunding of Social Security for the implementation of Social Assistance Policy. The general objective was to analyze the implications of the underfunding of the Social Security budget for the execution of Social Assistance Policy. To achieve this, the following specific objectives were outlined: 1) to understand the historical process of expropriation in capitalism; 2) to investigate the mechanisms of underfunding of public resources under the ultraneoliberal framework; 3) to examine Social Security expenditures from 2016 to 2023; 4) to analyze the budget execution of the Social Assistance Policy during the 2016-2023 period. This was an exploratory study, based on historical-dialectical materialism, using bibliographic and documentary sources with a quantitative-qualitative approach. The bibliographic sources included books from the field of Applied Social Sciences, particularly Social Work, that relate to the research object, as well as theses, dissertations, and articles available on the World Wide Web. The documentary sources were divided into two groups: the first group pertains to secondary data on Social Security, from which expenditure, revenue, DRU (Unlinking of Union Revenues), and Tax Waivers were selected, as reported by Anfip in 2023. The second group consists of data on the Social Assistance Policy, categorized as primary sources. To achieve the general objective, the study focused on data related to basic and special protection services and the ten largest revenues within Function 8 – Social Assistance. These data were collected through the Siga Brasil website. The main findings indicate that the political landscape since 2016 has been marked by the intensification of permanent fiscal adjustments under ultraneoliberal governments, leading to the underfunding of the Social Security budget. The data reveal that there is no actual budget deficit in Social Security but rather mechanisms responsible for its underfunding, which directly impact its policies. Regarding Social Assistance, it was observed that, particularly from 2020 onward, there has been a reduction in resources allocated to social assistance services and programs. However, it is noteworthy that the reduction in funding for programs was much smaller than the reduction for social assistance services, which lost approximately 50% of their budget in 2020 compared to 2019. By mapping the ten largest expenditures within Function 8 – Social Assistance, the study found that income transfer programs dominate the highest spending categories. The consequences of the underfunding of Social Security for Social Assistance Policy include the continuous reduction of resources for basic and special social protection services and the prevalence of income transfer programs. This latter characteristic aligns with trends in Social Assistance in dependent countries that follow the directives of financial oligarchies.