The objective of this paper was to analyze the complementary providence sector, observing the concentration level, the effects of fiscalization policies, the degree of firm efficiency and the barriers to entry and exit for firms in the sector. The basic methodology consists in calculating the Gini Index and in Data Envelopment Analysis Method. The main conclusions of this research were that the medium sized firms are the most efficient of the sector, gaining market participation, while the five biggest firms also continue to increase their participations, despite being more inefficient. This phenomenon is explained by the links of these firms with big banks, that constitutes as a barrier for new firms.
complementary providence; efficiency analysis; strategy; fiscalization