Analyzing the Status and Dynamics of Pension Payments, Including Pensions Granted on Preferential Terms in Ukraine

Анотація

The aim of this study is to analyze the state of the compulsory State pension insurance system, including old-age pensions granted on preferential terms to employees who have worked in jobs with particularly harmful or heavy working conditions. By reviewing the scholarly works of many researchers on this topic, the study examined the specific characteristics of preferential pension provision in Ukraine, analyzed the main parameters of the pension system regarding preferential pensions, and identified factors affecting its condition. As a result, the study analyzed the functioning of the pension insurance system concerning pensions granted on preferential terms, determined the main parameters of such a system, and examined the dynamics of their evolution over recent years, as well as the factors that must be considered when developing conceptions for reforming the pension system in terms of preferential pensions. The analysis conducted by the authors showed the dependence of the pension system’s activity on many factors, including those that are not sufficiently highlighted in the reports of State institutions. The materials presented in the article demonstrate the significance of the issue in terms of its impact on the expenditures of the Pension Fund of Ukraine and, accordingly, on the expenditures of the State Budget of Ukraine. The authors show the necessity of a comprehensive approach to analyzing the pension system of Ukraine in terms of preferential pensions, especially when it comes to developing conceptions for its reform. Such a comprehensive approach must take into account not only demographic components, but also trends regarding the shadowing of the country’s economy, the reform of bankruptcy legislation, and political, social, and military components. The conducted research outlines the range of tasks that need to be addressed to improve the functioning of the pension system, and resolving them should precede the reform of the pension system as a whole. The article’s materials can be used for further study of the pension system both overall and in terms of preferential pensions.

Класифікація

Ідентифікатори

Схожі роботи