Abstract

NOGUEIRA, Jozélia; FERNANDES, Cintia Estefania  and  LEAO, Antônio Carlos C. de. A NEW PUBLIC SOCIAL SECURITY UNIFIED SYSTEM WITH TAX SUSTAINABILITY. Revista Internacional CONSINTER de Direito [online]. 2020, n.10, pp.329-350.  Epub June 30, 2020. ISSN 2183-6396.  https://doi.org/10.19135/revista.consinter.00010.16.

From the 1990s onwards, the discussion on the sustainability of Public Social Welfare was broadened. This study presented an alternative model of social security system, based on the principle of maintaining human dignity and equality, environmental preservation and financial sustainability. The proposed Unified Public Pension System is based on the formation of inter-generational savings by the Federal Government and financial sustainability, using taxation, including incidents on the exploitation of renewable and non-renewable resources. The study provides for the creation of taxes that will give financial support to the new Social Security System. Secondary objective is to establish the universal parameters of equal rights with regard to pensions and pensions, as well as equal enjoyment of national resources for all citizens of this and future generations.

Keywords : Social security; Taxation; Sustainability; Intergenerationality..

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