Previdência social no Brasil: teorias e evidências

• Ano de defesa: 2011
• Autor(a) principal: Fichtner, Eduardo Klein
• Orientador(a): Marquetti, Adalmir Antonio
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Pontifícia Universidade Católica do Rio Grande do Sul; Porto Alegre
• Palavras-chave em Português: ECONOMIA - BRASIL; CAPITALIZAÇÃO; INVESTIMENTOS - BRASIL; PREVIDÊNCIA SOCIAL - BRASIL
• Link de acesso: http://hdl.handle.net/10923/2599

Social security in Brazil is with great financial and actuarial imbalances and growing budget deficits. The demographic dynamics exacerbate these imbalances, since the average age of the Brazilian population will growth gradually over the coming decades. The separation of financial management between the financial regime of simple sharing for the benefits of risk and the capitalization system for scheduled benefits, according to the nature of the benefit to be paid, is of fundamental importance for building a balanced retirement plan financially and for providing efficiency and effectiveness to the taxpayer. This thesis emphasizes that this differentiation leads to a balanced and fair pension system, which transfers income over time in proportion to the contributions of participants and encourages long term savings.