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Formas de financiamento dos sistemas previdenciais de segurança social em Portugal e no Brasil : como adequar a dimensão principiológica aos novos riscos demográficos, sociais e financeiros
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A tese busca apresentar um contributo a respeito do futuro do financiamento da Segurança Social, nomeadamente do setor previdencial, em face de novos riscos sociais, económicos e demográficos que ameaçam a sustentabilidade dos sistemas, dentre eles o português e o brasileiro. Destacam-se: a automação e a robotização decorrentes da quarta Revolução Industrial; o teletrabalho, o trabalho realizado mediante plataformas digitais, os nómadas digitais e a concorrência fiscal internacional, que também alcança os regimes de proteção social. A metodologia do trabalho não ignora as doutrinas económicas, sociológicas e os relatórios de organizações internacionais. Contudo, o objetivo principal e analisar a compatibilidade de possíveis novos tributos destinados a financiar o setor previdencial perante os ordenamentos jurídicos português e brasileiro. Busca-se preservar a matriz principiológica dos sistemas protetivos perante o Estado Social previsto nas respectivas Constituições. O princípio mais relevante e a igualdade, manifesta na justa repartição dos esforços para o financiamento dos sistemas. São revisitados entendimentos da jurisprudência do Tribunal Constitucional Português e do Supremo Tribunal Federal Brasileiro, a fim de prospectar a viabilidade de novas fontes de receitas para a Previdência. Tem-se que deve ser mantido o sistema de repartição na proteção previdencial elementar e que a igualdade recomenda cautelas na concessão de benefícios, bem como que devem ser repelidas praticas abusivas quando do recolhimento dos tributos para a Segurança Social. A formação das carreiras contributivas também convive com aspectos redistributivos no sistema previdencial, como os complementos de pensão. Além dos impostos, a igualdade e a capacidade contributiva manifestam-se nas contribuições, nomeadamente quando preveem o alargamento da base de incidência e outras fontes de destino das receitas para custear mecanismos de solidariedade. Contudo, não deve ser ignorado que o setor previdencial volta-se a rendimentos substitutivos aos vencimentos laborais. Logo, deve acontecer a busca por recolhimentos contributivos advindos de novas formas de trabalho, sob pena de reduzir a proteção social e de violar a igualdade no financiamento dos regimes. No entanto, diante da diminuição do peso do fator trabalho em detrimento do capital, e necessária a diversificação das fontes de financiamento da Segurança Social. Como resultado, concluímos pela utilização conjugada de contribuições e impostos para financiar os sistemas previdenciais, a depender da integração internacional e das particularidades de cada regime jurídico. Em Portugal, depois do acórdão 101 de 2023, o entendimento do Tribunal Constitucional tornou-se mais exigente no sentido de admitir que outras pessoas não envolvidas na ação publica financiada fiquem obrigadas a pagar contribuições, pelo que os impostos com receitas ao setor protetivo tornam-se mais compatíveis com a igualdade. Já no Brasil, os impostos não podem ter receitas consignadas a despesas especificas, enquanto há contribuições sobre bases diversas, pelo que as ultimas se mostram mais adequadas para financiar a previdência.
The thesis aims to present a contribution regarding the future of Social Security financing, specifically the pension sector, in light of new social, economic, and demographic risks that threaten the sustainability of systems, including those in Portugal and Brazil. Among these risks, the following stand out: automation and robotization resulting from the Fourth Industrial Revolution; teleworking, work performed through digital platforms, digital nomads, and international tax competition, which also affects social protection systems. The methodology of the work does not ignore economic and sociological doctrines and reports from international organizations. However, the main objective is to analyze the compatibility of possible new taxes intended to finance the pension sector within the Portuguese and Brazilian legal systems. The aim is to preserve the principled framework of protective systems within the Social State envisaged in their respective Constitutions. The most relevant principle is equality, manifested in the fair distribution of efforts to finance the systems. Understandings from the jurisprudence of the Portuguese Constitutional Court and the Brazilian Supreme Federal Court are revisited in order to explore the feasibility of new revenue sources for Social Security. It is argued that the pay-as-you-go system in basic pension protection should be maintained, and that equality suggests caution in granting benefits, as well as that abusive practices in the collection of taxes for Social Security should be rejected. The formation of contributory careers also coexists with redistributive aspects in the pension system, such as pension supplements. In addition to taxes, equality and contributory capacity are manifested in contributions, particularly when expanding the tax base and other revenue sources to fund solidarity mechanisms. However, it should not be ignored that the pension sector turns to income substitutes for labor wages. Therefore, efforts should be made to seek contributory payments from new forms of work, under penalty of reducing social protection and violating equality in the financing of systems. However, given the decrease in the weight of labor factors in favor of capital, it is necessary to diversify the sources of Social Security funding. As a result, we conclude that a combined use of contributions and taxes to finance pension systems is appropriate, depending on international integration and the particularities of each legal regime. In Portugal, after judgment 101/2023, the understanding of the Constitutional Court became more demanding in admitting that other individuals not involved in public-funded action should be required to pay contributions, making taxes with revenues to the protective sector more compatible with equality. In Brazil, taxes cannot have revenues earmarked for specific expenses, while there are contributions on various bases, making the latter more suitable for financing pensions.
The thesis aims to present a contribution regarding the future of Social Security financing, specifically the pension sector, in light of new social, economic, and demographic risks that threaten the sustainability of systems, including those in Portugal and Brazil. Among these risks, the following stand out: automation and robotization resulting from the Fourth Industrial Revolution; teleworking, work performed through digital platforms, digital nomads, and international tax competition, which also affects social protection systems. The methodology of the work does not ignore economic and sociological doctrines and reports from international organizations. However, the main objective is to analyze the compatibility of possible new taxes intended to finance the pension sector within the Portuguese and Brazilian legal systems. The aim is to preserve the principled framework of protective systems within the Social State envisaged in their respective Constitutions. The most relevant principle is equality, manifested in the fair distribution of efforts to finance the systems. Understandings from the jurisprudence of the Portuguese Constitutional Court and the Brazilian Supreme Federal Court are revisited in order to explore the feasibility of new revenue sources for Social Security. It is argued that the pay-as-you-go system in basic pension protection should be maintained, and that equality suggests caution in granting benefits, as well as that abusive practices in the collection of taxes for Social Security should be rejected. The formation of contributory careers also coexists with redistributive aspects in the pension system, such as pension supplements. In addition to taxes, equality and contributory capacity are manifested in contributions, particularly when expanding the tax base and other revenue sources to fund solidarity mechanisms. However, it should not be ignored that the pension sector turns to income substitutes for labor wages. Therefore, efforts should be made to seek contributory payments from new forms of work, under penalty of reducing social protection and violating equality in the financing of systems. However, given the decrease in the weight of labor factors in favor of capital, it is necessary to diversify the sources of Social Security funding. As a result, we conclude that a combined use of contributions and taxes to finance pension systems is appropriate, depending on international integration and the particularities of each legal regime. In Portugal, after judgment 101/2023, the understanding of the Constitutional Court became more demanding in admitting that other individuals not involved in public-funded action should be required to pay contributions, making taxes with revenues to the protective sector more compatible with equality. In Brazil, taxes cannot have revenues earmarked for specific expenses, while there are contributions on various bases, making the latter more suitable for financing pensions.
Descrição
Tese de doutoramento em Direito (Direito Fiscal), Universidade de Lisboa, Faculdade de Direito, 2025.
Palavras-chave
Financial sustainability of social security pension sector new social risks equality and fair burden sharing financing through taxes and contributions Sustentabilidade financeira da Segurança Social Setor Previdencial Novos riscos sociais Igualdade e justa repartição dos encargos Financiamento por impostos e contribuições