The relinking of social security revenue and the reversibility of social contributions denaturation: unconstitutionality of constitutional.

Abstract

Constitutional Amendment No. 103/2019 relinked the income from social contributions intended to fund social security. It happens that such a relinking does not entail the supervening constitutionality to circumvent the constitutional system of tax revenue distribution, caused by the Untying of the Federal Revenue (DRU). Thus, the objective of this paper is to demonstrate how the system of untying is unconstitutional in allowing the Union to be free to share with other entities the revenue from taxes masked as contributions, as well as the relinking does not have the ability to remedy a addiction that persists for almost two decades.