Análise histórica do fator previdenciário : estudo observacional das tendências demográficas

• Autor(a) principal: Ramos, Bruno Alexandre dos Santos
• Data de Publicação: 2015
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Repositório Institucional da UFS
• Texto Completo: https://ri.ufs.br/handle/riufs/6891
• topic: Ciências atuariais; Fator previdenciário; Previdência social; INSS; Sustentabilidade previdenciária; Direito previdenciário; Welfare factor; Social welfare; Demographics trends; Welfare sustainability; OUTROS::CIENCIAS ATUARIAIS

This study aimed to expose the changes brought about by the Welfare Factor (WF), as well how to analyze their performance across the sustainability of the Brazilian pension system. The WF, mathematical index, was implemented during the Cardoso government to penalize early retirements. To analyze whether this really has met its goals, it was used demographic concepts, descriptive statistics and methods of projections in order to check demographic trends present in the Brazilian population and its influences on social security. In addition, some discussions involving the Factor were generated, proposing some hypotheses of improvement in the current system. Among the placements more relevant are the imposition of the principle of minimum age, regime change social security and the adoption of structural reform. Finally it was concluded that the Welfare Factor was able to reduce the cost of Retirement for Time of Service, however, when compared to the total of pension expenses, the change brought about was not satisfactory.