A importância dos fundos de pensão
Data
2023-01-10
Autores
Pires, Nicoli Costa 
Orientadores
Gallucci Netto, Humberto
Tipo
Trabalho de conclusão de curso
Título da Revista
ISSN da Revista
Título de Volume
Resumo
O fundo de pensão trata de opções de investimento para proporcionar uma aposentadoria complementar, como forma de aumentar os recursos recebidos pelo Instituto Nacional do Seguro Social (INSS) no Regime Geral da Previdência Social (RGPS). Sua origem se deu na década de 60, no entanto, desde o advento da Constituição Federal de 1988, bem como a instituição da Lei Complementar de nº 109/2001, houve uma maior regulamentação sobre o tema, visto que o assunto tem se tornado emergente na economia brasileira. Isto se deve, principalmente, devido ao fato de o fundo de pensão nada mais é que a previdência privada, que surgiu da vontade de contribuintes com melhores condições financeiras de complementar sua renda, gerando um planejamento previdenciário mais rentável e confortável para aqueles que usufruem de tal serviço. Neste contexto, o objetivo da presente pesquisa é destacar a importância que o fundo de pensão conquistou no cenário brasileiro através do tempo, bem como traçar paralelos acerca dos temas correlatos, que, de uma forma ou de outra, respingam na previdência, mercado de ações e economia do país.
The pension fund deals with investment options to provide a supplementary retirement, as a way to increase the resources received by the National Institute of Social Security (INSS) in the General Social Security System (RGPS). Its origin took place in the 60s, however, since the advent of the Federal Constitution of 1988, as well as the institution of Complementary Law nº 109/2001, there has been greater regulation on the subject, since the subject has become emerging in the Brazilian economy. This is mainly due to the fact that the pension fund is nothing more than private pension, which arose from the desire of taxpayers with better financial conditions to supplement their income, generating a more profitable and comfortable pension plan for those who enjoy such a service. In this context, the objective of this research is to highlight the importance that the pension fund has gained in the Brazilian scenario over time, as well as to draw parallels on related themes, which, in one way or another, spill over into social security, the stock market and economy of the country.
The pension fund deals with investment options to provide a supplementary retirement, as a way to increase the resources received by the National Institute of Social Security (INSS) in the General Social Security System (RGPS). Its origin took place in the 60s, however, since the advent of the Federal Constitution of 1988, as well as the institution of Complementary Law nº 109/2001, there has been greater regulation on the subject, since the subject has become emerging in the Brazilian economy. This is mainly due to the fact that the pension fund is nothing more than private pension, which arose from the desire of taxpayers with better financial conditions to supplement their income, generating a more profitable and comfortable pension plan for those who enjoy such a service. In this context, the objective of this research is to highlight the importance that the pension fund has gained in the Brazilian scenario over time, as well as to draw parallels on related themes, which, in one way or another, spill over into social security, the stock market and economy of the country.
Descrição
Citação
Pires, Nicoli Costa. A importância dos fundos de pensão. 2022. Trabalho de Conclusão de Curso (Bacharelado em Ciências Atuariais) - Universidade Federal de São Paulo, Escola Paulista de Política, Economia e Negócios, Osasco, 2023.