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The effectiveness of social rights requires public resources. The social contributions fixed in the articles 195 and 212 of the 1988’s Constitution of the Federative Republic of Brazil, are the most appropriate federal taxes to finance social rights, because their legal regime imposes revenue binding. With these premises, the research is about the social rights of transsexuals and intersexuals, in the absence of public policy at the level of State policies, for these citizens, especially in the areas of health, social assistance and education. To this end, it’s proposed that will be necessary to do a constitutional amendment.

DIREITOS SOCIAIS DA POPULAÇÃO TRANSEXUAL E INTERSEXUAL NO BRASIL: EFETIVIDADE POR MEIO DA VINCULAÇÃO ORÇAMENTÁRIA DAS CONTRIBUIÇÕES SOCIAIS