УДК 369.5
Abstract
Introduction. The reform of the domestic pension system aimed at reducing the deficit of the Pension Fund of Ukraine and ensuring its self-sufficiency is starting today with the modernization of the methodology of accrual and payment of pensions, introduction of modern information technologies for the management of the functioning of the Pension Fund of Ukraine, improvement of the national legislation by approximating it to the requirements of the European administrative space. This will largely depend on the depth of the realized transmissions a pension within the limits of pension reform. In scientific circles, the question of the characteristic features, the essence and content of the pension system, as well as the definition of the concept of «pension reform» are still not sufficiently researched, which is not least due to the rapid pace of changes in the environment of the functioning of the pension system.
The purpose of the study is to analyze the peculiarities of the structure of the modern pension system, the main challenges of the pension reform and the prospects for its implementation in Ukraine. The achievement of this goal required the study of the main elements of the pension system and the directions of its modern reform in the context of world experience.
Results. The consequences of pension reform for compliance with the goals and criteria for the pension system are analyzed. The necessity of reforming the pension system is proved in order to prevent negative influence on the state of economic security of the state. The article deals with the formation of the institution of pension provision. The current state of pension provision in Ukraine is analyzed.
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The article was received 02.11.2018