In the same direction, the PEC of the reform tax, when extinguishing the social contribution for the Program of Integrao Social (PIS), will finish as an important source of financing Deep it of Support to Trabalhador (FAT)? whose resources are directed to the expenditure of the Program of the Insurance-unemployment, of Wage Allowance e, at least 40%, to the financing of Programs of Economic Development in charge of the BNDES. In its place they pass to be destined 6.7% of the product of industrialized collection of the taxes on income (TO GO), products (IPI) and operations with good and renderings of services (IVA-F). The tributes that will be extinct with the reform tax will have to reach the sum of R$ 153,8 billion, in this year, as the prescription forecast of the Budget of 2008. In this sum the incidence of the Desvinculao de Recursos of Unio was considered (DRU), as demonstrated in Table 1. These prescriptions are tied exclusively for deep social that finance the politics of the social security (social assistance, providence and health), education and work.
Its extinguishing means the dismounting of the financing of the social politics, as the exclusive prescription structure defined in the Constitution, since 1988. The resources for these politics will be repassed by the fiscal budget, placing the social area in mago of the prescription dispute with the governors, mayors and entrepreneurs. This goes to occur for two reasons: first, because it will be the same base of allotment of tributes of the states and cities; second, it has one strong pressure of enterprise sectors for the increase of the budgetary expenses with investment and for bigger disinvesting of a charge social tax of taxes and contributions. Today, the DRU transforms part of the resources that would have to be destined to the financing of the social security in fiscal resources for the composition of primary surplus e, for consequence, its use in payment of interests of the debt.