Análise da sustentabilidade fiscal do regime próprio da previdência social no município de Fortaleza

• Autor(a) principal: Mata, Ícaro Râmalo Gomes da
• Data de Publicação: 2015
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Repositório Institucional da Universidade Federal do Ceará (UFC)
• Texto Completo: http://www.repositorio.ufc.br/handle/riufc/31104
• topic: Regime próprio de previdência social; IPMFOR; Sustentabilidade fiscal; Reforma previdenciária; Solvência

This monograph deals with the fiscal sustainability of Own Pension Scheme of the city of Fortaleza, it operates on a simple sharing system, in which its policyholders contribute 11% of their contribution salary and the being with 22%. The plan from the first moment of observation have shown the need for multiple intakes financial so there is a condition of payment of benefits to its insured. This monograph aims at verifying, through stationary tests and through the methodology Bonh (1998, 2007) with bimonthly data from the portal of transparency in the city of Fortaleza, fiscal sustainability of the system. As already initially imagined, according to Bonh methodology, the scheme is shown failing, ie untenable. Showing that the scenario validates the need for parametric reforms of the regime because there are lots of intakes. Stressing that the revenue contributions show an improvement as it relates to social protection, however onerous, it is noted that there will be no application of resources on activities that generate return for the development of the city of Fortaleza.