Unraveling Poverty: Reflections from the Financial Management of the Public Fund in Brazil

The purpose of this article is to analyze the State s conformations in the scope of the financial management of public resources in the context of capitalism under financial predominance pointing out its correlation with the consequences of poverty in Brazil To this end it analyzes the tax bases that finance social policies in Brazil and the management of social expenses using data extracted from the Federal Revenue Service of Brazil and the SIGA Brasil system in the period from 2016 to 2019 corresponding to the beginning of the New Fiscal Regime of greater fiscal austerity The results indicate a higher incidence of taxes on the poorest population in addition to a significant decrease in actions linked to social policies that are so important in combating poverty to the detriment of the allocation of public resources for the payment of financial expenses with interest charges and amortization of the public deb

Hegemony and Social Policies in Brazil: Contributions to the debate about mandatory budget allotments

The purpose of this article is to reveal how mandatory budget allotments for social policies facilitate or impede attending the interests of the bourgeoisie and its fractions, highlighting as an example the differences between educational policy, for which there are mandatory spending requirements, and housing policy, which does not have this obligation. To do so, it looks at the presumptions in relation to the state and its role in guaranteeing the conditions of production and maintenance of bourgeois hegemony, especially through the use of allocation of government funds to distinct factions of the bourgeoisie. The article then presents different visions about the budget ties and financing of social policies and then presents systematized data based on the government budget and Statements on Tax Spending (fiscal exemptions) from 2003 until 2015, to reveal the space for the reproduction of capital in educational and housing policies, even if with differences in degree due to mandatory budget allocations or not

Hegemonia e políticas sociais no Brasil: contribuições ao debate sobre vinculação orçamentária

Abstract The purpose of this article is to reveal how mandatory budget allotments for social policies facilitate or impede attending the interests of the bourgeoisie and its fractions, highlighting as an example the differences between educational policy, for which there are mandatory spending requirements, and housing policy, which does not have this obligation. To do so, it looks at the presumptions in relation to the state and its role in guaranteeing the conditions of production and maintenance of bourgeois hegemony, especially through the use of allocation of government funds to distinct factions of the bourgeoisie. The article then presents different visions about the budget ties and financing of social policies and then presents systematized data based on the government budget and Statements on Tax Spending (fiscal exemptions) from 2003 until 2015, to reveal the space for the reproduction of capital in educational and housing policies, even if with differences in degree due to mandatory budget allocations or not.Resumo Este artigo tem por objetivo evidenciar como a vinculação orçamentária para as políticas sociais facilita ou dificulta o atendimento aos interesses da burguesia e suas frações, destacando como ilustração as diferenças entre a política educacional, com vinculação orçamentária, e a política habitacional, que não possui tal obrigatoriedade. Para isso, trabalham-se os pressupostos com relação ao Estado e seu papel na garantia das condições de produção e na manutenção da hegemonia burguesa, especialmente a partir da destinação do fundo público às distintas frações da burguesia. Em seguida, são apresentadas as diferentes visões acerca da vinculação orçamentária e os financiamentos das políticas sociais, para posteriormente apresentar os dados sistematizados a partir do orçamento público e do Demonstrativo de Gastos Tributários (renúncias tributárias) entre os anos de 2003 e 2015, buscando evidenciar o espaço para a reprodução do capital nas políticas de educação e habitação, ainda que com diferenças em grau devido à vinculação de recursos ou sua ausência

Finanças, fundo público e financiamento da Seguridade Social no Brasil

Abstract This article analyzes the effects produced by the neoliberal hegemony of finance over the tax financing of public policy for social security, healthcare and social assistance during the Lula government in Brazil. It uses traditional Marxist theoretical references and analyzed federal budget data found in the federal Senate SIGA system about the sources of funding for social security. It concludes that workers contribute more than capitalists in the tax financing of social security in the Lula government.Resumo O artigo analisa os efeitos produzidos pela hegemonia neoliberal das finanças sobre o financiamento tributário da política pública de Previdência Social, Saúde e Assistência Social durante o governo Lula no Brasil. Utilizou referencial teórico de tradição marxista e analisou os dados do Orçamento Geral da União retirados do sistema SIGA Brasil do Senado Federal sobre as fontes de recursos da seguridade social. Conclui que os trabalhadores contribuíram mais do que os capitalistas no financiamento tributário da seguridade social no governo Lula