ДОСВІД РОЗВИНУТИХ КРАЇН СВІТУ В ОРГАНІЗАЦІЇ СИСТЕМИ ПЕНСІЙНОГО ЗАБЕЗПЕЧЕННЯ

Abstract

The article examines the organization of pension systems in developed countries, including the United States, Britain and Sweden. The main purpose of the recent reformation processes is determined. It is noted that the main goal of the recent reforms was to postpone retirement by raising the retirement age, slowing down the early retirement process and increasing motivation to continue working. The goals of the pension system are considered, in particular: protection against poverty; provision of income after the end of the employment relationship, the amount of which is usually proportional to the amount of income paid immediately before retirement; protection of this income from falling real living standards due to inflation. Analyzing pensions abroad, we have identified two main types of financing of pension schemes: distributive, which covers current pension costs from current income, and accumulative, which creates a special fund that makes all pension payments now and in the future. Also, based on world experience, we emphasize that the main trend in reforming pension systems is the transition to a funded pension system, the positive side of which is the ability to increase investment in economic development and return on investment for retirees. Based on the study, it was concluded that in reforming Ukraine's own pension system, it is hoped that the creation of a mandatory accumulative level in our country will begin a long-term process of reducing pension liabilities. After all, the existence of a unified solidarity pension system in Ukraine has ceased to meet the modern requirements of both the country's economy and the population itself.