Título:	O impacto das despesas previdenciárias dos servidores das Universidades Públicas brasileiras
Autor(es):	Costa, Viviane Alves
Orientador(es):	Ellery Junior, Roberto de Goes
Assunto:	Universidades federais Orçamento público Despesa com pessoal Despesas com inativos e pensionistas
Data de publicação:	30-Jun-2020
Data de defesa:	20-Dez-2019
Referência:	COSTA, Viviane Alves. O impacto das despesas previdenciárias dos servidores das Universidades Públicas brasileiras. 2019. 68 f. Dissertação (Mestrado em Economia)—Universidade de Brasília, Brasília, 2019.
Abstract:	The social security deficit continued to grow, approximately R $ 50 billion per year. In 2018 alone, the deficit was R $ 195.2 billion. Analyzing data on the social security deficit in 2017, a significant portion of benefits is observed for civil servants and the military. Of the total deficit of R $ 370 billion in 2017, the civil servants of the Union, States, Municipalities and the military accounted for 85% of the total, according to studies by Paulo Sérgio Tafner and Pedro Fernando De Almeida Nery. In the Federal Public Administration, one of the biggest expenses is with personnel, which includes the retirement and pensions of Federal Public Servants. The budgets and financing of Federal Universities returned to the national agenda. Quality higher education is expensive for the state and proposals to reduce spending, increasing efficiency, have been presented in this debate. It inserts in the expenses of the Universities, the expenses with personnel, and these include the retirements and pensions, expenses with little margin for significant reductions. According to data from the budgets of Federal Universities, approximately 85% of the cost of expenditure is for the payment of personnel (teaching and technical staff - active, inactive and pensioners), which are common characteristics of educational institutions. Therefore, considering the weight of social security expenses in the total computation of personnel expenses, brings to light the impact of retirements and pensions on the budgets of Universities, the focus of the present study. In this context, the present study intends to demonstrate the weight of expenditures on retirement and pensions of executive civil servants granted within the scope of Federal Universities. The analysis was made on personnel expenses in the last 10 years. Data were extracted from SIAFI, analyzed using descriptive statistics supported by free software R. There is a growing trend in the proportion of expenditures with inactive people in relation to total personnel expenses, representing 35% of the personnel expenditures at Federal Universities Brazilian companies. In the group of the six largest Federal Universities, this proportion is even higher, reaching levels above 42%, with the exception of the University of Brasília.
Unidade Acadêmica:	Faculdade de Economia, Administração, Contabilidade e Gestão de Políticas Públicas (FACE) Departamento de Economia (FACE ECO)
Informações adicionais:	Dissertação (mestrado)—Universidade de Brasília, Faculdade de Economia, Administração e Contabilidade, Departamento de Economia, Programa de Pós-Graduação em Ciências Econômicas, 2019.
Programa de pós-graduação:	Programa de Pós-Graduação em Economia
Licença:	A concessão da licença deste item refere-se ao termo de autorização impresso assinado pelo autor com as seguintes condições: Na qualidade de titular dos direitos de autor da publicação, autorizo a Universidade de Brasília e o IBICT a disponibilizar por meio dos sites www.bce.unb.br, www.ibict.br, http://hercules.vtls.com/cgi-bin/ndltd/chameleon?lng=pt&skin=ndltd sem ressarcimento dos direitos autorais, de acordo com a Lei nº 9610/98, o texto integral da obra disponibilizada, conforme permissões assinaladas, para fins de leitura, impressão e/ou download, a título de divulgação da produção científica brasileira, a partir desta data.
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