СИСТЕМА ПЕНСІЙНОГО ЗАБЕЗПЕЧЕННЯ ВІЙСЬКОВОСЛУЖБОВЦІВ: АКТУАЛЬНІ ВИКЛИКИ ТА ПЕРСПЕКТИВИ РЕФОРМУВАННЯ В КОНТЕКСТІ ЄВРОІНТЕГРАЦІЇ УКРАЇНИ

Анотація

The article presents a comprehensive academic analysis of the current state, challenges, and prospects for reforming the pension system for military personnel in Ukraine within the framework of European integration processes. The relevance of the study is determined by the growing number of service members and veterans as a consequence of the full-scale war, the necessity to modernise social protection mechanisms in accordance with EU and NATO standards, and the increasing financial burden on the state budget. The purpose of the research is to identify the key problems in the functioning of the existing pension system for the military and to develop scientifically substantiated recommendations for its reform. The study outlines the theoretical and legal foundations of pension provision for military personnel, defines its functions and principles, and examines the evolution of Ukraine’s regulatory framework. It provides a statistical assessment of pension payment dynamics between 2014 and 2025 and identifies major legal, economic, organisational, and social issues, including the imperfection of the indexation mechanism, low pension levels, and the absence of an accumulative component. Special attention is paid to the impact of martial law on the pension system and to the analysis of best practices in EU and NATO member states — including continental, Anglo-Saxon, Scandinavian, and Baltic models — highlighting their potential adaptability to the Ukrainian context through the introduction of a funded pension pillar, digitalisation, and the development of social partnership. The research also examines the European integration dimensions of the reform, such as international social security standards, Ukraine’s commitments under the EU–Ukraine Association Agreement, and pathways for harmonising national legislation. A conceptual model of a reformed pension system is proposed, consisting of three tiers — solidarity-based, accumulative, and voluntary — along with the stages, legal instruments, financial and economic basis, and social aspects of its implementation. The study concludes that a comprehensive approach to reforming the pension provision for military personnel is essential, taking into account both European standards and national specificities. The practical significance of the findings lies in the provision of concrete proposals for legislative improvement, optimisation of budgetary expenditure, and strengthening of social protection for military pensioners.

Класифікація

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