Alternativas de financiamento para o Regime Geral de Previdência Social e suas implicações na economia brasileira
Autor(a) principal: | |
---|---|
Data de Publicação: | 2007 |
Tipo de documento: | Tese |
Idioma: | por |
Título da fonte: | LOCUS Repositório Institucional da UFV |
Texto Completo: | http://locus.ufv.br/handle/123456789/165 |
Resumo: | Since the Constitution of 1988, the deficit of the General Regime of Social Security (RGPS) has been increasing gradually, becoming the target of intense discussions in the Brazilian debate agenda. The need for changes in RGPS in order to reach the balance of public expenses and consequently economic development has become consensus in the Country. The objective of this work was, therefore, to study the characteristics related to the RGPS financing and its implications in the Brazilian economy. With this purpose the theories of economic development and public finances were applied to this work. The Rasmussen- Hirschman index was used in the analytical model to determine the key-sectors; sectorial multipliers of product, employment, income and taxes for the Brazilian economy in 1996; the computable general equilibrium model; and the demographic actuarial simulation model for the Brazilian Social Security System (MAPS). Result analysis showed, firstly, that the manufacturing industry was considered as a key-sector for the national economy. This means that this sector has the largest capacity to generate development, given its ability to lead other sectors into the structural transformation process. It is worth noting that the product multiplier determined that the fiscal capacity could be increased by policies addressed to the production of manufacturing and extractive sectors and financial institutions, as they showed better results for product multiplier; regarding the other sectors, the increase in tax revenue could come from their own revenues, since they showed better results for employment and output multipliers. The analysis of the general equilibrium model considered six different scenarios. Among all the analyzed scenarios, only two could be considered as alternatives for RGPS financing: scenario 1, which considers as null the RGPS contribution aliquot without any compensation; and scenario 6, which uses a 14% aliquot on the sector value added to finance the Regime. In both scenarios, improvement was recorded for internal and government savings, wages, income of autonomous and non-autonomous labor (capital revenue), investment and family consumption. Increase in production level and reduction in price levels were recorded in scenario 1, and a positive and very small variation in prices was recorded in scenario 6. All these indicators were corroborated by the welfare analysis, which indicated a positive variation in family income. However, there were a number of uncertainties regarding the financing type proposed in scenario 1. For this reason, the best alternative to reduce the RGPS deficit in Brazil would be scenario 6. Finally, the MAPS analysis showed the significance of the expenses of Rural Welfare in the Regime costing as a whole, which derive mainly from the retirement by age that would increase RGPS costs until 2030. These results are highly important since they emphasize the effects of both the economic sectors and the changes in taxation for Welfare financing on the country's economy, as well as they show the importance of Rural Welfare for the deficit of the Regime. |
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Tosta, Marielce de Cássia Ribeirohttp://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4766938D7Braga, Marcelo Joséhttp://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4798666D3Lírio, Viviani Silvahttp://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4763739E6Gomes, Marília Fernandes Macielhttp://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4780074U1Almeida, Eduardo Simões dehttp://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4797699P4Ponciano, Niraldo Joséhttp://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4791992U4Teixeira, Erly Cardosohttp://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4787961Y82015-03-19T19:35:12Z2007-11-092015-03-19T19:35:12Z2007-03-20TOSTA, Marielce de Cássia Ribeiro. Financing alternatives for the General Regime of Social Security and its implications in the Brazilian economy. 2007. 153 f. Tese (Doutorado em Economia e Gerenciamento do Agronegócio; Economia das Relações Internacionais; Economia dos Recursos) - Universidade Federal de Viçosa, Viçosa, 2007.http://locus.ufv.br/handle/123456789/165Since the Constitution of 1988, the deficit of the General Regime of Social Security (RGPS) has been increasing gradually, becoming the target of intense discussions in the Brazilian debate agenda. The need for changes in RGPS in order to reach the balance of public expenses and consequently economic development has become consensus in the Country. The objective of this work was, therefore, to study the characteristics related to the RGPS financing and its implications in the Brazilian economy. With this purpose the theories of economic development and public finances were applied to this work. The Rasmussen- Hirschman index was used in the analytical model to determine the key-sectors; sectorial multipliers of product, employment, income and taxes for the Brazilian economy in 1996; the computable general equilibrium model; and the demographic actuarial simulation model for the Brazilian Social Security System (MAPS). Result analysis showed, firstly, that the manufacturing industry was considered as a key-sector for the national economy. This means that this sector has the largest capacity to generate development, given its ability to lead other sectors into the structural transformation process. It is worth noting that the product multiplier determined that the fiscal capacity could be increased by policies addressed to the production of manufacturing and extractive sectors and financial institutions, as they showed better results for product multiplier; regarding the other sectors, the increase in tax revenue could come from their own revenues, since they showed better results for employment and output multipliers. The analysis of the general equilibrium model considered six different scenarios. Among all the analyzed scenarios, only two could be considered as alternatives for RGPS financing: scenario 1, which considers as null the RGPS contribution aliquot without any compensation; and scenario 6, which uses a 14% aliquot on the sector value added to finance the Regime. In both scenarios, improvement was recorded for internal and government savings, wages, income of autonomous and non-autonomous labor (capital revenue), investment and family consumption. Increase in production level and reduction in price levels were recorded in scenario 1, and a positive and very small variation in prices was recorded in scenario 6. All these indicators were corroborated by the welfare analysis, which indicated a positive variation in family income. However, there were a number of uncertainties regarding the financing type proposed in scenario 1. For this reason, the best alternative to reduce the RGPS deficit in Brazil would be scenario 6. Finally, the MAPS analysis showed the significance of the expenses of Rural Welfare in the Regime costing as a whole, which derive mainly from the retirement by age that would increase RGPS costs until 2030. These results are highly important since they emphasize the effects of both the economic sectors and the changes in taxation for Welfare financing on the country's economy, as well as they show the importance of Rural Welfare for the deficit of the Regime.Desde a Constituição de 1988, o déficit do Regime Geral de Previdência Social (RGPS) vem aumentando consecutivamente, tornando-se alvo de intensa discussão na agenda dos debates do Brasil. A necessidade de mudanças no RGPS tornou-se consenso no País, para que se alcance o equilíbrio das contas públicas e, por conseguinte, o desenvolvimento da economia. Assim, buscou-se, neste trabalho, conhecer as características relacionadas ao financiamento do RGPS e suas implicações na economia brasileira. Para isso, foram utilizadas as teorias do desenvolvimento econômicas e a de finanças públicas. No modelo analítico, utilizaram-se o índice de Rasmussen- Hirschman, para determinação de setores-chave; os multiplicadores setoriais de produto, emprego, renda e impostos para a economia brasileira em 1996; o modelo de equilíbrio geral computável; e o modelo de simulação demográfico-atuarial para o Sistema Previdenciário Brasileiro (MAPS). Da análise dos resultados encontrados, em primeiro lugar, pode-se ressaltar que a Indústria de transformação foi considerada setor-chave para a economia nacional. Isso significa que esse setor é o de maior envergadura em gerar desenvolvimento para o País, dada a sua capacidade de induzir os demais setores ao processo de transformação estrutural. Deve-se ressaltar também que o multiplicador de produto calculado determinou que se poderia aumentar a capacidade de arrecadação por meio de políticas voltadas à produção dos setores das Indústrias de transformação, Indústrias extrativas e Instituições financeiras, uma vez que esses setores apresentaram melhores resultados do multiplicador de produto; quanto aos demais setores, esse aumento na arrecadação poderia vir dos seus próprios rendimentos, uma vez que estes apresentaram melhores resultados no tocante aos multiplicadores de emprego e renda. Já na análise do modelo de equilíbrio geral, foram considerados seis cenários distintos. De todos os cenários analisados, apenas dois puderam ser considerados como alternativas ao financiamento do RGPS: o cenário 1, que considera nula a alíquota de contribuição do RGPS sem nenhuma contrapartida; e o cenário 6, que utiliza alíquota de 14% sobre o valor adicionado dos setores para financiar o Regime. Em ambos os cenários houve melhora nos níveis de poupança interna e do governo, nos salários, nos rendimentos dos autônomos e não-autônomos (rendimento do capital), do investimento e do consumo das famílias. Foram observados ainda aumento do nível de produção e redução dos níveis de preços no cenário 1 e uma variação positiva e muito pequena dos preços no cenário 6. Todos esses indicadores são corroborados pela análise de bem-estar, que indicou variação positiva da renda para as famílias. No entanto, existem várias incertezas quanto à forma de financiamento proposta no cenário 1. Por esse motivo, a melhor alternativa para minimizar o déficit do RGPS no Brasil seria o sexto cenário. Por fim, da análise do MAPS, ressaltou-se a relevância das despesas da Previdência Rural no custeio do Regime como um todo, sendo estas advindas principalmente das aposentadorias por idade e que elevariam os custos do RGPS até 2030. Esses resultados obtidos no presente trabalho são de suma importância para destacar os efeitos tanto dos setores econômicos quanto das alterações dos impostos no financiamento da Previdência na economia do País, bem como mostrar a relevância da Previdência Rural para o déficit do Regime.Coordenação de Aperfeiçoamento de Pessoal de Nível Superiorapplication/pdfporUniversidade Federal de ViçosaDoutorado em Economia AplicadaUFVBREconomia e Gerenciamento do Agronegócio; Economia das Relações Internacionais; Economia dos RecursosFinanciamentoPrevidência SocialEconomia brasileiraFinancingSocial securityBrazilian economyCNPQ::CIENCIAS SOCIAIS APLICADAS::ECONOMIA::ECONOMIA MONETARIA E FISCAL::FINANCAS PUBLICAS INTERNASAlternativas de financiamento para o Regime Geral de Previdência Social e suas implicações na economia brasileiraFinancing alternatives for the General Regime of Social Security and its implications in the Brazilian economyinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/doctoralThesisinfo:eu-repo/semantics/openAccessreponame:LOCUS Repositório Institucional da UFVinstname:Universidade Federal de Viçosa (UFV)instacron:UFVORIGINALtexto completo.pdfapplication/pdf582092https://locus.ufv.br//bitstream/123456789/165/1/texto%20completo.pdfca2bb5c5786bbd16f13d7ff93c462a42MD51TEXTtexto completo.pdf.txttexto completo.pdf.txtExtracted texttext/plain305426https://locus.ufv.br//bitstream/123456789/165/2/texto%20completo.pdf.txtf348e0e8a6849ff9a1bfa93f9eea9dacMD52THUMBNAILtexto completo.pdf.jpgtexto completo.pdf.jpgIM Thumbnailimage/jpeg3699https://locus.ufv.br//bitstream/123456789/165/3/texto%20completo.pdf.jpg86322971b080f9f35ef08f84d228f2f2MD53123456789/1652016-04-06 08:00:54.264oai:locus.ufv.br:123456789/165Repositório InstitucionalPUBhttps://www.locus.ufv.br/oai/requestfabiojreis@ufv.bropendoar:21452016-04-06T11:00:54LOCUS Repositório Institucional da UFV - Universidade Federal de Viçosa (UFV)false |
dc.title.por.fl_str_mv |
Alternativas de financiamento para o Regime Geral de Previdência Social e suas implicações na economia brasileira |
dc.title.alternative.eng.fl_str_mv |
Financing alternatives for the General Regime of Social Security and its implications in the Brazilian economy |
title |
Alternativas de financiamento para o Regime Geral de Previdência Social e suas implicações na economia brasileira |
spellingShingle |
Alternativas de financiamento para o Regime Geral de Previdência Social e suas implicações na economia brasileira Tosta, Marielce de Cássia Ribeiro Financiamento Previdência Social Economia brasileira Financing Social security Brazilian economy CNPQ::CIENCIAS SOCIAIS APLICADAS::ECONOMIA::ECONOMIA MONETARIA E FISCAL::FINANCAS PUBLICAS INTERNAS |
title_short |
Alternativas de financiamento para o Regime Geral de Previdência Social e suas implicações na economia brasileira |
title_full |
Alternativas de financiamento para o Regime Geral de Previdência Social e suas implicações na economia brasileira |
title_fullStr |
Alternativas de financiamento para o Regime Geral de Previdência Social e suas implicações na economia brasileira |
title_full_unstemmed |
Alternativas de financiamento para o Regime Geral de Previdência Social e suas implicações na economia brasileira |
title_sort |
Alternativas de financiamento para o Regime Geral de Previdência Social e suas implicações na economia brasileira |
author |
Tosta, Marielce de Cássia Ribeiro |
author_facet |
Tosta, Marielce de Cássia Ribeiro |
author_role |
author |
dc.contributor.authorLattes.por.fl_str_mv |
http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4766938D7 |
dc.contributor.author.fl_str_mv |
Tosta, Marielce de Cássia Ribeiro |
dc.contributor.advisor-co1.fl_str_mv |
Braga, Marcelo José |
dc.contributor.advisor-co1Lattes.fl_str_mv |
http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4798666D3 |
dc.contributor.advisor-co2.fl_str_mv |
Lírio, Viviani Silva |
dc.contributor.advisor-co2Lattes.fl_str_mv |
http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4763739E6 |
dc.contributor.advisor1.fl_str_mv |
Gomes, Marília Fernandes Maciel |
dc.contributor.advisor1Lattes.fl_str_mv |
http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4780074U1 |
dc.contributor.referee1.fl_str_mv |
Almeida, Eduardo Simões de |
dc.contributor.referee1Lattes.fl_str_mv |
http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4797699P4 |
dc.contributor.referee2.fl_str_mv |
Ponciano, Niraldo José |
dc.contributor.referee2Lattes.fl_str_mv |
http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4791992U4 |
dc.contributor.referee3.fl_str_mv |
Teixeira, Erly Cardoso |
dc.contributor.referee3Lattes.fl_str_mv |
http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4787961Y8 |
contributor_str_mv |
Braga, Marcelo José Lírio, Viviani Silva Gomes, Marília Fernandes Maciel Almeida, Eduardo Simões de Ponciano, Niraldo José Teixeira, Erly Cardoso |
dc.subject.por.fl_str_mv |
Financiamento Previdência Social Economia brasileira |
topic |
Financiamento Previdência Social Economia brasileira Financing Social security Brazilian economy CNPQ::CIENCIAS SOCIAIS APLICADAS::ECONOMIA::ECONOMIA MONETARIA E FISCAL::FINANCAS PUBLICAS INTERNAS |
dc.subject.eng.fl_str_mv |
Financing Social security Brazilian economy |
dc.subject.cnpq.fl_str_mv |
CNPQ::CIENCIAS SOCIAIS APLICADAS::ECONOMIA::ECONOMIA MONETARIA E FISCAL::FINANCAS PUBLICAS INTERNAS |
description |
Since the Constitution of 1988, the deficit of the General Regime of Social Security (RGPS) has been increasing gradually, becoming the target of intense discussions in the Brazilian debate agenda. The need for changes in RGPS in order to reach the balance of public expenses and consequently economic development has become consensus in the Country. The objective of this work was, therefore, to study the characteristics related to the RGPS financing and its implications in the Brazilian economy. With this purpose the theories of economic development and public finances were applied to this work. The Rasmussen- Hirschman index was used in the analytical model to determine the key-sectors; sectorial multipliers of product, employment, income and taxes for the Brazilian economy in 1996; the computable general equilibrium model; and the demographic actuarial simulation model for the Brazilian Social Security System (MAPS). Result analysis showed, firstly, that the manufacturing industry was considered as a key-sector for the national economy. This means that this sector has the largest capacity to generate development, given its ability to lead other sectors into the structural transformation process. It is worth noting that the product multiplier determined that the fiscal capacity could be increased by policies addressed to the production of manufacturing and extractive sectors and financial institutions, as they showed better results for product multiplier; regarding the other sectors, the increase in tax revenue could come from their own revenues, since they showed better results for employment and output multipliers. The analysis of the general equilibrium model considered six different scenarios. Among all the analyzed scenarios, only two could be considered as alternatives for RGPS financing: scenario 1, which considers as null the RGPS contribution aliquot without any compensation; and scenario 6, which uses a 14% aliquot on the sector value added to finance the Regime. In both scenarios, improvement was recorded for internal and government savings, wages, income of autonomous and non-autonomous labor (capital revenue), investment and family consumption. Increase in production level and reduction in price levels were recorded in scenario 1, and a positive and very small variation in prices was recorded in scenario 6. All these indicators were corroborated by the welfare analysis, which indicated a positive variation in family income. However, there were a number of uncertainties regarding the financing type proposed in scenario 1. For this reason, the best alternative to reduce the RGPS deficit in Brazil would be scenario 6. Finally, the MAPS analysis showed the significance of the expenses of Rural Welfare in the Regime costing as a whole, which derive mainly from the retirement by age that would increase RGPS costs until 2030. These results are highly important since they emphasize the effects of both the economic sectors and the changes in taxation for Welfare financing on the country's economy, as well as they show the importance of Rural Welfare for the deficit of the Regime. |
publishDate |
2007 |
dc.date.available.fl_str_mv |
2007-11-09 2015-03-19T19:35:12Z |
dc.date.issued.fl_str_mv |
2007-03-20 |
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2015-03-19T19:35:12Z |
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info:eu-repo/semantics/publishedVersion |
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info:eu-repo/semantics/doctoralThesis |
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TOSTA, Marielce de Cássia Ribeiro. Financing alternatives for the General Regime of Social Security and its implications in the Brazilian economy. 2007. 153 f. Tese (Doutorado em Economia e Gerenciamento do Agronegócio; Economia das Relações Internacionais; Economia dos Recursos) - Universidade Federal de Viçosa, Viçosa, 2007. |
dc.identifier.uri.fl_str_mv |
http://locus.ufv.br/handle/123456789/165 |
identifier_str_mv |
TOSTA, Marielce de Cássia Ribeiro. Financing alternatives for the General Regime of Social Security and its implications in the Brazilian economy. 2007. 153 f. Tese (Doutorado em Economia e Gerenciamento do Agronegócio; Economia das Relações Internacionais; Economia dos Recursos) - Universidade Federal de Viçosa, Viçosa, 2007. |
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http://locus.ufv.br/handle/123456789/165 |
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Universidade Federal de Viçosa |
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Doutorado em Economia Aplicada |
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UFV |
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BR |
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Economia e Gerenciamento do Agronegócio; Economia das Relações Internacionais; Economia dos Recursos |
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Universidade Federal de Viçosa |
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