THE MODERN STATE AND PERSPECTIVES OF DEVELOPMENT OF THE PENSION SYSTEM OF UKRAINE

Анотація

This article is devoted to research the issue of functioning of the current pension system of Ukraine.The article outlines the main disadvantages of the current state of the Ukrainian pension system, in particular: a serious imbalance in the size of pensions, which are designed according to the rules of universal and special legislation, a large number of laws that define privileges for certain categories of citizens, the lack of clarity of the mechanism for calculating pensions, the lack of a clear demarcation of sources of financial support for retirement benefits, a large number of preferential categories of citizens, negative demographic trends, low replacement rates, failure of a one-tier pension system to provide a decent level of retirement benefits.According to the results of the analysis, it has been established that the current mechanism of financial support for the payment of pensions is imperfect and extremely burdensome for the state budget and the budget of the PFU, especially as regards the payment of early and special pensions.It is proved that the reforms carried out in the state, aimed exclusively at raising the retirement age and reducing the expenditures of PFU, which shows their short-term outlook.In its turn, the author proposed that pension reform should be considered as an integral part of socio-economic reforms in general and aimed at: improvement of tariff-budget policy; reform of the institution of early retirement pensions; reforming the institution of the accumulation component of the pension system; development of corporate pension provision; improvement of the formation of pension rights in the solidarity system; improvement of the system of management of compulsory state pension insurance.

Класифікація

Ідентифікатори

Схожі роботи