A delimitação da base de cálculo da contribuição previdenciária

Abstract

The social security contributions levied over payroll and other compensation paid in return for work provided represents the main source of tax collection to social security, but it is also one of the most uncertain themes in legal doctrine and jurisprudence, that have been subject to considerable controversy in recent years. This study aims to provide greater legal certainty to the taxpayers and eliminate (or, at least, minimize) the controversial discussions involving the tax bases of social security contributions, especially regarding its own incidence and the correct interpretation of the constitutional provisions. To achieve this purpose, the study analyzes the structure of the social security system introduced by Federal Constitution of 1988 and, more specifically, the Brazilian social insurance system, presenting its grounds and principles, besides different aspects related to social security relations, the social security contributions nature and its triggering event. The subject will be developed based on concepts presented by legal doctrine and jurisprudence, with particular focus on solidarity and fiscal justice, besides the impacts of these concepts in the social security taxation.