Browsing by Author "de Sousa Silva, Liliane"

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    Sustentabilidade financeira e atuarial dos regimes próprios de previdência social municipais paraibanos
    (Pontifícia Universidade Católica de São Paulo - PUC/SP, 2024) de Sousa Silva, Liliane; Santos Júnior, Luiz Carlos
    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.