Federal Constitution

It agrees to remember that the 5 a thousand richer families of Brazil have in patrimony something around 40% it the Brazilian GIP (Pochmann, 2004). The implication most important of the reform tax says respect to the financing of the social security, the Deep one of Support to Trabalhador (FAT) and of the basic education (Wage-education). The three tributes more excellent than finance the social security in Brazil will be modified. The Cofins and the CSLL will be extinct and will have disinvesting of a charge of the contribution patronal on the payment leaf, by means of specific legislation, after the changes constitutional. To the social security they start to be destinados38.8% of the product of the collection of the taxes on income (TO GO), industrialized products (IPI) and operations with good and renderings of services (IVA-F).

This percentage is equivalent the ratio between arrecadaoda Cofins and of the CSLL and the revenue receipts, in 2006, with GOING, CSLL, Cofins, PIS, Cide, Wage-education and IPI. This modification is the burial of the diversity of the bases of financing of the enrolled social security in Article 195 of the Federal Constitution (CF) of 1988, that it extended the financing of the providence, health and social assistance stops beyond the leaf of wages, including, prescription, the invoicing and profit. From the reform, it will remain enrolled in Art. 195 of the CF, as base of financing of the social security, the contribution on the leaf of wages, the contribution of the worker for the social welfare and the prescription of competitions and prognostics, having been that the contribution on payment leaf will have if reduced throughout the next years. Therefore, the idea of diversified budget of social security in sources of financings will retroact the previous situation of the CF. With this, it will have loss of the exclusiveness of resources for the social security, that could be fragilizada in its financing, depending on allotment of the IVA-F and the collection of the previdencirias contributions.

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