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In this paper we apply the Generational Accounting methodology for the Brazilian public sector and for the two social security systems of the country - RGPS (private sector workers system) and RPPS (civil servants system). On the whole, in the basic scenario we found an imbalance of 98%, what is equivalent to say that future generations will face a fiscal burden 98% higher than the fiscal burden faced by an individual born in the base year. The imbalance observed in the RGPS and RPPS are also higher and has important impacts over the total imbalance. Moreover, the imposition of a set of social security reforms will tend to promote the intergenerational balance when we consider all taxes and transfers. Notwithstanding, the generational imbalance in the social security systems will persist. These considerations, in turn, indicate that the Brazilian public sector will continue to collect huge amounts of wealth, consumption and property taxes in order to afford the imbalance in its social security systems. Neste trabalho aplicamos o método do Balanço Intergeracional (Generational Accounting) para a economia brasileira e para os principais sistemas de previdência do país - o RGPS (Regime Geral de Previdência Social) e o RPPS (Regime Próprio de Previdência Social). No cenário básico, encontramos um desequilíbrio de 98%, ou seja, neste cenário as gerações futuras de brasileiros terão de pagar 98% a mais em impostos líquidos do que um indivíduo nascido no ano de 1996. Os desequilíbrios observados no RGPS e no RPPS são substancialmente mais elevados e têm impacto preocupante sobre o desequilíbrio global. Além disso, a imposição de um conjunto de reformas previdenciárias tenderá a promover o equilíbrio intergeracional quando consideramos todos os impostos e transferências, mas são insuficientes para gerar a equidade intergeracional no RGPS e no RPPS. Isto, por outro lado, indica que o setor público brasileiro continuará a arrecadar elevados montantes em impostos sobre a renda, sobre o consumo e sobre a propriedade para sustentar os desequilíbrios dos seus regimes previdenciários

(Un)sustainability and reform of the social security system in Brazil: a generational accounting approach