Banca de QUALIFICAÇÃO: ANA KAREEN MENEZES NOGUEIRA

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
STUDENT : ANA KAREEN MENEZES NOGUEIRA
DATE: 01/04/2026
TIME: 14:00
LOCAL: VIDEOCONFERÊNCIA
TITLE:

THE INFLUENCE OF POLITICAL AND ECONOMIC FACTORS ON THE FINANCIAL AND ACTUARIAL SUSTAINABILITY OF PUBLIC PENSION SYSTEMS IN BRAZILIAN MUNICIPALITIES.

 

KEY WORDS:

Public Sector Pension Schemes; Political Cycles, Party Ideologies; Pension Sustainability.

 

PAGES: 63
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

This research aims to analyze the political and economic factors that influence the financial and actuarial sustainability of the Public Pension Systems (RPPS) in Brazilian municipalities. Financial sustainability is specifically defined as the balance between revenues and expenses in the short term, while actuarial sustainability refers to the intertemporal solvency of the system, considering the projected benefit liabilities. The first article, entitled "Political cycles and party ideology as explanatory factors of the financial condition of RPPS," investigates how the alternation of power and the ideological orientation of public managers impact the financial situation of RPPS. Using a sample of 2,118 Brazilian municipal RPPS, delimiting the period from 2015 to 2024 and considering electoral cycles, the research identified patterns of political behavior that directly influence fiscal and pension decisions. The second article also compiles a sample of 2,118 Brazilian municipal pension funds (RPPS), from 2015 to 2024 (present day), analyzing the financial resilience of municipal RPPS in times of crisis. In this context, the focus is on the influence of political events, such as the 2019 Pension Reform, on the capacity to maintain pension sustainability.

 

COMMITTEE MEMBERS:
Externa à Instituição - DIANA VAZ DE LIMA - UnB
Presidente - 3297036 - LUIS MANUEL ESTEVES DA ROCHA VIEIRA
Interno - 1149555 - SEVERINO CESARIO DE LIMA