Impactos na arrecadação da previdência social após a desoneração da folha de pagamento

Abstract

This paper deals with two very relevant and currently discussed topics: payroll exemption and social security. The payroll exemption was a reform of the Federal Government adopted in 2011 aiming at reducing the labor costs paid by the companies, thus seeking the generation of new jobs since the tax burden would be lower. Thus, the objective of this paper is to analyze the impacts of the payroll tax exemption proposed by the Federal Government in 2011, on social security collection. To achieve this objective, an analysis was carried out on the reports published by Social Security, which describes the sources of income and their respective values. The research has a descriptive character and a quantitative approach, being applied documentary technical procedures. It is concluded that the payroll tax exemption did not generate major impacts on the collection of social security, revenues increased, but this can not be justified by the exemption, but by other factors, so much that the Federal Government declared the end of the tax exemption payroll.