Financial and actuarial Sustainability os Paraiba’s municipal servers social security schemes
The observation of deficits in most Brazilian social security systems and the high amount disbursed by the Government to finance them, highlights the need to study their solvency. Thus, the objective is to analyze the sustainability of the Social Security Schemes for Municipal Employees (RPPS) in Pa...
| Autores: | , |
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2024 |
| País: | Brasil |
| Institución: | Pontifícia Universidade Católica de São Paulo (PUC-SP) |
| Repositorio: | CAFI (São Paulo) |
| Idioma: | portugués |
| OAI Identifier: | oai:ojs.pkp.sfu.ca:article/64037 |
| Acceso en línea: | https://revistas.pucsp.br/index.php/CAFI/article/view/64037 |
| Access Level: | acceso abierto |
| Palabra clave: | Financial and actuarial sustainability Municipal RPPS in Paraíba Actuarial result Regression models Financial-actuarial indicators Sostenibilidad financiera y actuarial. RPPS municipal de Paraíba Resultado actuarial Modelos de regresión Indicadores financiero-actuariales Sustentabilidade financeira e atuarial RPPS municipais paraibanos Resultado atuarial Modelos de regressão Indicadores financeiro-atuariais |
| Sumario: | The observation of deficits in most Brazilian social security systems and the high amount disbursed by the Government to finance them, highlights the need to study their solvency. Thus, the objective is to analyze the sustainability of the Social Security Schemes for Municipal Employees (RPPS) in Paraíba, using data from 70 RPPSs and through regression analysis and financial-actuarial indicators. To this end, data were collected on the websites of the Social Security Secretariat and the Brazilian Public Sector Accounting and Tax Information System from 2015 to 2018. Among the results, the following stand out: the actuarial result has an asymmetrical distribution, high dispersion and focus on negative results; the mathematical provision of benefits to be granted, the present value of future benefits and the charges for benefits to be granted have significant effects on the actuarial result; the financial analysis of the municipal RPPS in the state of Paraíba reveals a trend towards actuarial deficits over the years. |
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