A contribuição social do art. 195, I da Constituição Federal e o equilíbrio arrecadatório sobre os fatores de produção capital e trabalho

Abstract

This work addresses the social contributions foreseen in article 195, I of the 1988 Brazilian Federal Constitution. As developed throughout the dissertation, the aforementioned tax was structured by the constituent in order to enable a levy derived from the wealth generated in the production of goods and services, carried out through the use of workers and / or through the use of capital. Such structure, made possible by the triple tax base of the contribution, aims to safeguard the financial and actuarial maintenance of Social Security through a permanent levy, despite any changes in the productive factors within the Brazilian economy. The dissertation begins with a historical analysis of the productive reorganizations throughout the industrial revolutions, as well as the creation of institutions (e.g Social Security), whose objective would be to mitigate the social burdens observed in the periods of the revolutions. Next, the work turns to the tax in focus, the social contribution foreseen in art. 195, I of the CF, whose bases of incidence fall on both economic returns arising from the labor factor, and those of the capital factor, and the tax revenue is linked to Social Security, an institution closely related to social burdens arising from the productive structure. We work with the idea that the aforementioned social contribution would be a single tax, but with three bases of incidence. Furthermore, the art. 195, I, when establishing tax charges on payroll, profit, or revenue, it would be possible to circumvent the tax bias that discourages employability or investment, through balanced taxation. Finally, the relationship between Social Security and the production process is analyzed, and the conclusions are presented in sequence.