Crise, fundo público e a contrarreforma no Brasil recente: uma análise da Emenda Constitucional n° 95

Abstract

In this dissertation, the Constitutional Amendment (EC) 95 was researched as it places a ceiling on public spending on social assistance, education and health for twenty years. From a methodological point of view, a bibliographic research was carried out on this object, with the references already produced: crisis, public fund, neoliberalism, counter-reform of the State and Coup. In order to analyze and signal the consequences of the impact of Constitutional Amendment No. 95 caused to social policies, in the way that it is imposed by a fiscal measure under the so-called New Tax Regime and, consequently, it starts to reduce public resources with social spending. In Brazil, it is marked by permanent fiscal adjustment based on counter-reform programs that, since the 1990s, have been producing effects that lead to the violation of social rights enshrined in the Federal Constitution of 1988.