Formation and development of the pension system of military personnel in public finances

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Introduction. A decent level of pension provision for military personnel is a marker of the well-being of the state, which in turn must take care of its own defenders. Any state institution goes through a long and thorny path of formation, development and reform. The pension system of persons released from military service is no exception. This article is aimed at highlighting the main stages of the formation and functioning of the pension provision of Ukrainian military personnel. The need for such research is reinforced by their military service in the armed forces of various state formations in one or another historical period. The study of the peculiarities of the formation of pension guarantees for military personnel in historical periods allows us to reveal their influence on the modern pension system of persons released from military service in Ukraine and to formulate proposals for its further reform. Purpose of the research. Summarizing the experience of the pension system in the field of public finances in the historical periods of its formation and development, highlighting the main criteria for calculating pensions for military pensioners and families of fallen servicemen and providing proposals for its reorientation to the standards of pension systems of NATO member countries. Research methods. In the process of writing the article, the methods of analysis and synthesis, the method of generalization, the method of comparison, the method of systematization, logical and dialectical methods were used. Results. The main models of pension provision are considered. Research and analysis of the key stages of the formation, development, functioning and financing of the pension system for persons released from military service during different periods of socio-political formations was carried out. The peculiarities of the transition to a modern pension system for military personnel are considered. The basic legislative acts that regulated the pension provision of military personnel in the appointment and financing of pensions are highlighted. Perspectives. Research perspectives are in the further need for a systematic analysis of the key stages of the formation and development of the servicemen’s pension system and the identification of the main problem areas with the formation of proposals for the improvement and reform of the current servicemen’s pension system, which will allow the formation of new directions of scientific research in connection with the proposed topic.