The constitutionality of fiscal adjustments in Brazil from the viewpoint of fundamental social rights, in light of the prohibition of social regression
Tax adjustments; crisis of the social state; prohibition of social backlash; proportionality
The research analyzes the constitutionality of fiscal adjustments in Brazil in the face of fundamental social rights. It is considered that fiscal adjustments are reflections of austerity, in line with neoliberal projects that are antagonistic to the welfare state. On the other hand, the degrees of realization of fundamental social rights can be reduced, to the detriment of vulnerable populations. Using the deductive method, it starts with bibliographical and jurisprudential research, aligned with the analysis of the impact of the primary expenditure ceiling, established by Constitutional Amendment 95/16, on public services provided by SUS and INSS. For this purpose, the scope of the prohibition of social regression is investigated, especially in periods of economic crisis, concluding for its legitimacy, based mainly on the social and democratic State and on the international system of human rights. It reflects on the actuality of the 1988 Constitution, the linkage of public policies and the role of the Financial Constitution. It addresses the difficulties faced, notably the prohibition of retrogression that can become an obstacle to the legislative conformation and action of the Public Authorities, as well as its difficult relationship with the reserve of the possible. It concludes that the application of the prohibition of retrogression in relation to fiscal adjustments is feasible, which must be submitted to the principle of proportionality.