STATE PENSION INSURANCE IN UKRAINE: MODERN CHALLENGES AND DIRECTIONS OF REFORM
Анотація
Introduction. Reforming the pension system in Ukraine is associated with the need to introduce a second funded level of pension insurance in the face of a steady deficit of the Pension Fund, the presence of significant shortcomings in the mechanism for calculating pension payments that do not depend on the volume of contributions paid for compulsory state pension insurance of the level of pensions, the level of which in the conditions the constant rise in prices for essential goods and services causes the impoverishment of the population.
The purpose of the article is to conduct a comprehensive analysis of the domestic practice of generating budget revenues for the Pension Fund of Ukraine and spending in the context of permanent changes in the country, identify the main trends and challenges and determine the main directions for reforming the pension system of Ukraine.
Results. An analysis was made of the domestic practice of generating budget revenues for the Pension Fund of Ukraine in the context of a reduction in incomes of the population due to quarantine measures due to the spread of COVID-19, job losses, crisis phenomena in the country's economy, as well as additional items of expenditure of the Pension Fund budget aimed at material support of citizens retirement age. The shortcomings of the current practice of functioning of the solidary system of pension insurance are identified.
Conclusions. Substantiated proposals for the effective implementation of the second funded level of the pension insurance system in Ukraine. It has been determined that the combination of a solidary and funded pension insurance system in today's conditions is the best option, since it will diversify various types of risks and provide basic types of pensions.
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Посилання
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DOI: https://doi.org/10.35774/sf2022.01.022
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West Ukrainian National University