Déficit nas entidades fechadas de previdência complementar: da regulamentação relativa à fiscalização e à punibilidade dos agentes
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Universidade Federal de Goiás
The Supplementary Pension Scheme is one of the pillars that make up the Brazilian Social Security, being optional, and subdividing into open and closed supplementary pension. It is incumbent upon the National Superintendence of Complementary Pension Plans to inspect and supervise the activities of closed supplementary pension plan entities. The main objective of the work is to investigate the efficiency of the inspection and supervision process of the closed supplementary pension plan entities, as well as to verify if the imposed penalties are capable of intimidating, with the application of the applicable criminal law (if any), pension fund managers, avoiding the commission of crimes against closed supplementary pension entities. The methodology used was bibliographical research, presented in the format of an empirical article, containing sections of introduction, social and economic relevance of pension funds, literature review, methodology, results and discussions and final considerations. From the results arising from the opposition of legislation and documents produced by the Public Power (reports, as a rule), it was verified that the regulatory framework, in force, to combat the impunity of the agents that attack the closed supplementary pension plan entities is fragile and that, associated to inspection vulnerability, brings potential risk of maximization of deficits of closed private pension entities.
Previdência complementar, Supervisão, Déficits, Complementary pension, Supervision, Deficits
OLIVEIRA, Priscilla Helena de. Déficit nas entidades fechadas de previdência complementar: da regulamentação relativa à fiscalização e à punibilidade dos agentes. 2023. 30 f. Trabalho de Conclusão de Curso (Bacharelado em Ciências Contábeis) – Faculdade de Administração, Ciências Contábeis e Ciências Econômicas, Universidade Federal de Goiás, Goiânia, 2023.