Statutes of Limitation and Fairness in The Collection of Private Pension Contributions in South America: A Discussion for Reflection

Abstract

Objective: The objective of this research is to analyze the regulatory frameworks on statute of limitations and judicial collection of contributions to private pension funds in 10 South American countries.   Method: In this study, a systematic review was carried out based on the criteria of the PRISMA method, which facilitated the order in the information search process. The databases used were Web of Science, Scopus and PubMed, and no limits were set on the date of publication of the articles.   Results and conclusion: Based on the selection of studies, a total of 20 studies that met the inclusion criteria were included. Common patterns were identified in the enforcement proceedings, but divergences in the statute of limitations periods in force between 3 and 10 years according to the legislation of each country. The analysis of the doctrinal debate revealed opposing technical arguments on the extension of these periods. In conclusion, there is a need for a country-specific approach and a balanced weighting of positions when reforming this sensitive area affecting regional pension systems.   Research implications: This research establishes that regulatory frameworks are in need of pension reform to safeguard the integrity of vulnerable people.   Originality/value: This study contributes to the reflection on the political and judicial structures that allow marginalized or economically vulnerable groups to have efficient access to justice.