BRAZILIAN SOCIAL SECURITY AND THE FINANCIAL SUSTAINABILITY OF ITS FUNDS: SYSTEMATIZATION OF THEORY
DOI:
https://doi.org/10.12662/2359-618xregea.v12i2.p67-84.2023Keywords:
systematic review, bibliometrics, social security, pension funds, sustainability.Abstract
Social security aims to guarantee subsistence to its beneficiaries; therefore, having great social and economic importance. Given the topic relevance, this research sought to present how Brazilian social security is currently structured and to understand how the financial sustainability of public pension funds has been portrayed. For this purpose, a systematic review and a bibliometric analysis were carried out based on scientific articles available in the CAPES Periodicals and SciELO databases. The pension funds, an integral part of social security, are structured through the General Regime, the Own Regimes, and the Supplementary Pension Regimes. It was found that many RPPS find their sustainability compromised in the face of deficit and insolvency scenarios. As for the RGPS, its situation may not be deficient when considering all the funding sources that the Constitution determined for social security, which has been, in part, used for purposes beyond pension benefits.
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