Згідно з Наказом Міністерства освіти і науки України від 28.12.2019 № 1643
журнал внесено до Переліку наукових фахових видань України 
(категорії “Б”з економічних наук

Проводимо набір статей до публікації у науковому фаховому журналі "Вісник КНТЕУ" з економічних наук

FINANCIAL SECURITY OF THE PENSION FUND OF UKRAINE

Автор: Sveta on .

Cite as APA style citation
Romanovc'ka Ju. Finansova zabezpechenist' Pensijnogo fondu Ukrai'ny. Visnyk Kyi'vs'kogo nacional'nogo torgovel'no-ekonomichnogo universytetu. 2020. № 4. S. 135-146.

 FREE FULL TEXT (PDF)
DOI:  http://doi.org/10.31617/visnik.knute.2020(132)10

UDC 336.22:364.35 (477)

ROMANOVSKA Yuliia,
PhD іn Economіcs,
Vіnnytsіa Іnstіtute of Trade and Economіcs
of Kyіv Natіonal Unіversіty of Trade and Economіcs
87, Soborna str., 87, Vinnytsia, 21050, Ukraine


E-mail: Ця електронна адреса захищена від спам-ботів. вам потрібно увімкнути JavaScript, щоб побачити її.
ORCІD:0000-0002-1099-0787

FINANCIAL SECURITY OF THE PENSION FUND OF UKRAINE

Background. The development of Ukraine as a socially oriented state presupposes observance of social guarantees for all citizens. The pension system in Ukraine is the main component of social protection of the population, because the social balance in society is maintained at pension benefits.
Analysis of recent research and publications proves that some aspects of the impact of demographic processes on the development of the pension system of Ukraine, the assess­ment of sources of financial support to the PFU need further research.
The aim of the article is to analyze the development of the pension system of Ukraine and highlight the problems of the Pension fund of Ukraine.
Materials and methods. Methods of comparison, graphic, table, economics and sta­tistics method were used in the process of the research.
Results. The peculiarities of the population age structure in the pension provision of Ukraine are considered. It has been investigated that although the minimum pension is not the same as the minimum subsistence level, almost all payments from the state budget are linked to this value. A common indicator of the pensions level is the replacement ratio, the analysis of which demonstrates the size of the gap between salaries and pension benefits. It is determined that a constant tendency of non-fulfillment of the plan both in terms of income and expenses is observed in the Pension fund of Ukraine, which has a negative impact on the living standard of the citizens of retirement age.
Conclusion. The article argues that the pension system needs a radical reform, which should be aimed at forming the budget balance and financial stability of the pension insurance system of Ukraine, which will serve as a basis for society and the state social security in the future.
Keywords: pension provision, revenues and expenditures of the Pension fund, replacement ratio, pensioners, budget deficit of the Pension fund of Ukraine.

REFERENCES

  1. Konctytucija Ukrai’ny [The Constitution of Ukraine]. № 254k/96-VR. Retrieved from https://zakon.rada.gov.ua/laws/show/254%D0%BA/96-%D0%B2%D1%80#Text (data zvernennja 18.08.2020) [in Ukrainian].
  2. Krutova, A. S., Kashhena, N. B., & Bigdan, I. A. (2017). Reformuvannja pensijnoi’ systemy Ukrai’ny v konteksti suchasnyh zagal’nosvitovyh tendencij [Reforming of the pension system of Ukraine in the context of modern global trends]. Problemy ekono­miky – The Problems of Economy, 4, 108-116 [in Ukrainian].
  3. Kryvoshlyk, T. D. (2018). Vplyv tendencij social’nogo strahuvannja na rozvytok sys­temy strahovogo zahystu v Ukrai’ni [The impact of social insurance trends on the deve­lopment of the insurance protection system in Ukraine]. BIZNES INFORM – Business Inform12, 239-245 [in Ukrainian].
  4. Dymnich, O. V. (2015). Systema social’nogo strahuvannja ta shljahy i’i’ udoskona­lennja v Ukrai’ni [The social insurance system and ways to improve it in Ukraine]. Extended abstract of candidate’s thesis. Кyiv [in Ukrainian].
  5. Demchenko, K. I. (2020). Regresijnyj analiz vplyvu demografichnyh ta ekonomichnyh pokaznykiv na stan pensijnogo zabezpechennja riznyh krai’n svitu [Regression analysis of the impact of demographic and economic indicators on the state of pensions in different countries]. BIZNES INFORM – Business Inform5. S. 183-189 [in Ukrainian].
  6. Zakirova, S. (2019). Nakopychuval’na pensijna systema: mizhnarodnyj dosvid i svitova praktyka [Funded pension plan: international experience and world practice]. Gromads’ka dumka pro pravo tvorennja – Public Opinion on Law Making9 (174), 3-11 [in Ukrainian].
  7. Romanchenko, Ju. O. (2018). Jedynyj social’nyj vnesok z dohodiv fizychnyh osib – pidpryjemciv: osoblyvosti narahuvannja ta porjadok splaty [The single social payment from the incomes of individuals – entrepreneurs: the features of accrual and payment procedure]. Visnyk Harkivs’kogo nacional’nogo tehnichnogo universytetu sil’s’kogo gospodarstva imeni Petra Vasylenka – Bulletin of Kharkiv Petro Vasylenko National Technical University of Agriculture. Is. 193. 290-298 [in Ukrainian].
  8. Gonchar, G. P. (2018). Osoblyvosti spravljannja ta administruvannja jedynogo social’nogo vnesku v Ukrai’ni [The features of collection and administration of the single social payment in Ukraine]. Shidna Jevropa: ekonomika, biznes ta upravlinnja – Eastern Europe: Economy, Business and Management. Is. 4 (15). 367-372 [in Ukrainian].
  9. Tulaj, O. I. Jedynyj vnesok na zagal’noobov’jazkove derzhavne social’ne strahuvannja: osoblyvosti, tendencii’ ta problemy [Single payment on the obligatory state social insurance: features, tendencies and problems]. sf.tneu.edu.ua. Retrieved from http://sf.tneu.edu.ua/index.php/sf/article/view/1024/1032 (data zvernennja 18.08.2020) [in Ukrainian].
  10. Brener, A. V., & Nabatova, Ju. O. Analiz suchasnogo ctanu pencijnogo zabezpechennja Ukrai’ny z 2010 – 2015 rr. [Analysis of the current state of pension provision in Ukraine from 2010 to 2015]. www.economy.nayka.com.ua. Retrieved from http://www.economy.nayka.com.ua/?op=1&z=4054 (data zvernennja 25.03.2020) [in Ukrainian].
  11. Derzhavna sluzhba ctatyctyky Ukrai’ny: oficijnyj sajt [State Statistics Service of Ukraine: official website]. www.ukrstat.gov.ua. Retrieved from http://www.ukrstat.gov.ua (data zvernennja: 26.04.2020) [in Ukrainian].
  12. Alekcandrova, G. M. (2016). Financovo-ekonomichni j cocial’ni faktory ta naclidky vprovadzhennja pencijnoi’ reformy v Ukrai’ni [Financial, economic and social factors and consequences of the implementation of pension reform in Ukraine]. Molodyj vchenyj – Young Scientist3, 4-8. Retrieved from http://www.irbis-nbuv.gov.ua/cgi-bin/irbis_nbuv/cgiirbis_64.exe?I21DBN=LINK&P21DBN=UJRN&Z21ID=&S21REF=10&S21CNR=20&S21STN=1&S21FMT=ASP_meta&C21COM=S&2_S21P03=FILA=&2_S21STR=molv_2016_3_4 (data zvernennja 23.03.2020) [in Ukrainian].
  13. Financovi, cocial’ni ta pravovi acpekty pencijnoi’ reformy v Ukrai’ni. Cvitovyj docvid ta ukrai’nc’ki realii’ (2017). [Financial, social and legal aspects of pension reform in Ukraine. World experience and Ukrainian realities]. Kerivnyk projektu O. Pishhulina. Retrieved from http://razumkov.org.ua/uploads/article/2017-PENSII.pdf (data zver­nennja 25.03.2020) [in Ukrainian].
  14. Pencijnyj fond Ukrai’ny: oficijnyj sajt [Pension Fund of Ukraine: official website]. www.pfu.gov.ua. Retrieved from https://www.pfu.gov.ua/category/events (data zver­nennja: 25.03.2020) [in Ukrainian].
  15. Pencijna reforma [Pension reform]. www.kmu.gov.ua. Retrieved from https://www.kmu.gov.ua/ diyalnist/reformi/rozvitok-lyudskogo-kapitalu/pensijna-reforma (data zvernennja 26.04.2020) [in Ukrainian].
  16. Rudyk, V., & Pechenjuk, A. (2019). Pencijne zabezpechennja sil’s’kogo nacelennja v umovah rynkovoi’ globalizacii’ [Pension provision of the rural population in the conditions of market globalization]. Mizhnarodnyj naukovyj zhurnal  International Scientific Journal. Is. 3-4. 133-140 [in Ukrainian].
  17. Radchenko, O. V., & Tamm, A. Je. (2012). Rol’ pencijnogo zabezpechennja v cyctemi cocial’noi’ bezpeky derzhavy [The role of pension provision in the social security system of the state]. Retrieved from http://www.kbuapa.kharkov.ua/e-book/db/2012-1/doc/5/02.pdf (data zvernennja: 25.03.2020) [in Ukrainian].
  18. Jakyj cerednij riven’ pencij v Ukrai’ni [What is the average level of pensions in Ukraine?]. biz.ligazakon.net. Retrieved from https://biz.ligazakon.net/ua/news/ 192616_yakiy-seredny-rven-pensy-v-ukran (data zvernennja: 17.07.2020) [in Ukrainian].
  19. Majbutnje Pensijnoi’ Systemy Ukrai’ny. Adekvatnist’, Ohoplennja ta Stijkist’ [The future of the pension system of Ukraine. Adequacy, coverage and sustainability]. www.ilo.org. Retrieved from https://www.ilo.org/wcmsp5/groups/public/---europe/---ro-geneva/---sro-budapest/documents/publication/wcms_735156.pdf (data zvernennja: 14.07.2020) [in Ukrainian].
  20. Mehanizm formuvannja bjudzhetu Pensijnogo fondu Ukrai’ny [The mechanism of budget formation of the Pension Fund of Ukraine]. feao.org.ua. Retrieved from https://feao.org.ua/wp-content/uploads/2019/02/pfubudget.pdf (data zvernennja: 25.03.2020) [in Ukrainian].
  21. Federacija Profesijnyh spilok Ukrai’ny. Deficyt PFO postupovo zmenshujet’sja [FederationofTradeUnionsofUkraine. The PFU deficit is gradually decreasing]. www.fpsu.org.ua. Retrieved from http://www.fpsu.org.ua/napryamkі-dіyalnostі/ sotsіalne-strakhuvannya-і-pensіjne-zabezpechennya/13721-defіtsіt-pensіjnogo-fondu-ukrajіnі-postupovo-zmenshuetsya (data zvernennja: 25.07.2020) [in Ukrainian].