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31. Official World Bank Statistics - Retrieved from: http://databank.worldbank.org/data/
ДАН! ПРО АВТОР1В
Лук'яненко 1рина Tp^opiBHa, завщувач кафедри фшанав, д.е.н., професор, e-mail: [email protected]
Марковська Мapiя Юрп'вна, магютр фшанав,
e-mail: [email protected]
Нацюнальний ушверситет «Киево-Могилянська академiя»
вул. Сковороди, 2, кафедра фшанав, НаУКМА, Кш'в, 04070, Укра'ша
ДАННЫЕ ОБ АВТОРАХ
Лукьяненко Ирина Григорьевна, заведующая кафедры финансов, д.э.н., профессор, e-mail: [email protected]
Марковская Мария Юрьевна, магистр финансов, e-mail: [email protected]
Национальный университет «Киево-Могилянская академия»
ул. Сковороды 2, кафедра финансов НаУКМА,г.Киев,, 04070, Украина
DATA ABOUT THE AUTHORS
Lukianenko Iryna Grygoryvna, head of the Department of Finance, Doctor of Economic Science, Professor, e-mail :[email protected]
Markovska Mariia Yuriivna, Master of Finance e-mail: [email protected] National University of «Kyiv-Mohyla Academy»
Skovoroda 2, street, Department of Finance, NaUKMA, Kyiv, 04070, Ukraine
УДК 368.914.(477)
ЗАГАЛЬНООБОВ'ЯЗКОВЕ ДЕРЖАВНЕ ПЕНС1ЙНЕ СТРАХУВАННЯ В СИСТЕМ1 ПЕНС1ЙНОГО ЗАБЕЗПЕЧЕННЯ УКРА1НИ
Матвieнко 1.Л.
Предметом досл'1дження е теоретичн пдходи до трактування сутност/ та принципiв запровадження та успшного функцонування багаторвневоУ пенсШноГ системи, зокрема системи загальнообов'язкового державного пенсйного страхування, а також системи недержавного пенсйного забезпечення.
Мета статт'1 - комплексний аналiз системи загальнообов'язкового державногосоцального страхування та страхових внесюв на загальнообов'язкове державне пенсйне страхування, а також практики його застосування в Укран.
Теоретичною / методолог'чною основою досл'джень е: загальн принципи провадження системи загальнообов'язкового державного пенсшного страхування, а також системи недержавного
© Мaтвieнкo 1.Л., 2017
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пенсйного забезпечення в Укра'н, законодавч'! акти, науков! прац вчених у галуз економiки та пенсйного забезпечення, теоретичн!' погляди та пдходи щодо впровадження накопичувально'У системи загальнообов'язкового державного пенсйного страхування в Укра'Ун'!.
Результати досл'1дження. У статт/ розглянуто систему пенсйного забезпечення УкраУни та мсце загальнообов'язкового державного пенсйного страхування в нй, визначено роль та мсце державного пенсйного страхування як складово'У системи соцального страхування. Визначено, що для УкраУни у подальшй перспектив!' необхiдно формувати багаторвневу систему пенсйного забезпечення.
Галузь застосування результат'^ досл'дження полягае в тому, що подан в робот/ теоретичн!' положення та рекомендацИ узагальнюють функцонування системи соцального захисту населення, на це й можуть звернути увагу, у сво'й д'яльност'!, представники Пенсйного фонду та НПФ.
Висновки.Необх'дн'сть реформування пенсшного забезпечення викликано низкою об'ективних фактор'в: економ'чних, демографiчних, соцiально-полiтичних. Сьогодн ця проблема особливо актуальна в багатьох кра'нах св ту, незалежно в д р вня економ чного розвитку, що обумовлено старiнням населення, змною його в'ково'У структури, ускладненням економнно'У ситуац'УУ. Але розв'язувати УУ потрiбно ретельно зваживши вс фактори та можливост'! як держави, та / УУ громадян. При цьому необх'дно враховувати нацональн традицн та менталтет людей.
Нова пенс йна система, особливо '' накопичувальна частина, спрямована на виховання економ чно' самостшност'! та в'дпов'дальност'! громадян за стан особистого матер'ального добробуту псля виходу на пенсю. Це повинно змусити людей уже сьогодн замислитися над тим, що вони отримають по завершена свое трудово'У д 'яльност'!, пiдвищити Ух зацкавленсть у контролi за належною сплатою роботодавцями страхових кошт в до Пенс йного фонду.
Ключов'1 слова: пенсйна реформа, сол/'дарна система пенсшного страхування, накопичувальне пенс йне забезпечення, система недержавного пенс йного забезпечення.
ОБЩЕОБЯЗАТЕЛЬНОЕ ГОСУДАРСТВЕННОЕ ПЕНСИОННОЕ СТРАХОВАНИЕ В СИСТЕМЕ ПЕНСИОННОГО ОБЕСПЕЧЕНИЯ УКРАИНЫ
Матвиенко И.Л.
Предметом исследования являются теоретические подходы к трактовке сущности и принципов внедрения и успешного функционирования многоуровневой пенсионной системы, в частности системы общеобязательного государственного пенсионного страхования, а также системы негосударственного пенсионного обеспечения.
Цель статьи - комплексный анализ системы общеобязательного государственного социального страхования и страховых взносов на общеобязательное государственное пенсионное страхование, а также практики его применения в Украине.
Теоретической и методологической основой исследований являются: общие принципы производства системы общеобязательного государственного пенсионного страхования, а также системы негосударственного пенсионного обеспечения в Украине, законодательные акты, научные работы ученых в области экономики и пенсионного обеспечения, теоретические взгляды и подходы по внедрению накопительной системы обязательного государственного пенсионного страхования в Украине.
Результаты исследования. В статье рассмотрена система пенсионного обеспечения Украины и место общеобязательного государственного пенсионного страхования в ней, определена роль и место государственного пенсионного страхования как составной системы социального страхования. Определено, что для Украины в дальнейшей перспективе необходимо формировать многоуровневую систему пенсионного обеспечения.
Область применения результатов исследования заключается в том, что представленные в работе теоретические положения и рекомендации обобщают особенности функционирования системы социальной защиты населения, на это и могут обратить внимание, в своей деятельности, представители Пенсионного фонда и НПФ.
Выводы. Необходимость реформирования пенсионного обеспечения вызвано рядом объективных факторов: экономических, демографических, социально-политических. Сегодня эта проблема особенно актуальна во многих странах мира, независимо от уровня экономического развития, что обусловлено старением населения, изменением его возрастной структуры, усложнением экономической ситуации. Но решать ее нужно тщательно взвесив все факторы и возможности как государства, да и ее граждан. При этом необходимо учитывать национальные традиции и менталитет людей.
Новая пенсионная система, особенно ее накопительная часть, направленная на воспитание экономической самостоятельности и ответственности граждан за состояние личного материального благосостояния после выхода на пенсию. Это должно заставить людей уже сегодня задуматься над тем, что они получат по завершении свое трудовой деятельности, повысить их заинтересованность в контроле за надлежащей уплатой работодателями страховых средств в Пенсионный фонд.
Ключевые слова: пенсионная реформа, солидарная система пенсионного страхования, накопительное пенсионное обеспечение, система негосударственного пенсионного обеспечения.
GENERAL PUBLIC PENSION INSURANCE IN UKRAINE'S PENSION PROVISIONAL SYSTEM
Matvienko I.L.
The subject of the study is theoretical approaches to the interpretation of the essence and principles of the introduction and successful operation of the multi-level pension system, in particular the system of compulsory state pension insurance, as well as the system of non-state pension provision.
Thepurposeofthearticle - is a comprehensive analysis of the system of compulsory state social insurance and insurance premiums on compulsory state pension insurance, as well as practices of its application in Ukraine.
Theoretical and methodological basis of research is: general principles of the system of compulsory state pension insurance, as well as the system of non-state pension provision in Ukraine, legislative acts, scientific works of scientists in the field of economics and pensions, theoretical approaches and approaches to the introduction of a cumulative system of compulsory state pension insurance in Ukraine.
Research results. The article deals with the system of pensions of Ukraine and the place of compulsory state pension insurance in it, the role and place of state pension insurance as a component of the social insurance system is determined. It is determined that for Ukraine in the future, it is necessary to form a multilevel system of pensions.
The field of application of the research results is that the theoretical positions and recommendations presented in the work generalize the functioning of the system of social protection of the population, and in this regard, the representatives of the Pension Fund and NPF can pay attention to this.
Conclusions.The need for reforming pensions is due to a number of objective factors: economic, demographic, socio-political. Today, this problem is particularly relevant in many countries of the world, regardless of the level of economic development, due to the aging population, the change in its age structure, the complication of the economic situation. However, it must be resolved carefully by weighing up all the factors and possibilities of both the state and its citizens. It is necessary to take into account national traditions and mentality of people.
The new pension system, especially its accumulative part, aims at raising economic independence and the responsibility of citizens for their personal well-being after retirement. This should force people to think today about what they will get after completing their work, increase their interest in controlling the proper payment of employers' insurance funds to the Pension Fund.
Keywords: pension reform, solidarity system of pension insurance, accumulative pension provision, system of non-state pension provision.
Actuality of theme.The formation of Ukraine as a democratic, socially oriented, rule of law is aimed at raising the standard of living of its citizens to the social standards of the civilized countries of the world. A well-balanced and balanced social policy aimed at social progress, that is, to overcome poverty, to reduce the property stratification of the population, to improve prosperity, to strengthen social stability and simultaneously transform social factors into an important tool for accelerating economic development, will contribute to this. Among the topical socio-political tasks one of the problematic places is pension provision, which should be based on the principles of social justice and promote decent life of the disabled citizens. A special role in this case belongs to compulsory pension insurance as a basis for guaranteeing the future of a decent life of pensioners.
Degree of research. The study of issues of the introduction and successful functioning of the multi-level pension system is considered by many foreign and domestic scientists and specialists. The basic theoretical foundations of pension reform are set out in the works M. Wiener, H. McTaggart, V. Roika, N. Volgin, A. Babich, V. Shakhov, A. Soloviev. Significant contribution to the study of mechanisms for the introduction of compulsory retirement insurance and the development of models of social protection of the disabled population made O. Garyacha, Nadtochy, N. Novikov, M. Papiyev, I. Syrota, M. M. Boyko, G. Goleusova, A. Nechay, O. Paliy.
The purpose of the study is the substantiation of the theoretical and methodological principles for implementing the system of compulsory state pension insurance as an institution and an «instrument» of social policy.
Presentation of the main material.Pension insurance is a complex subsystem that combines economic, social and legal institutions that are designed to realize the interests and needs of protecting various segments of the population. From the economic point of view, pension insurance acts as an institution of social policyFrom social - is considered as a component of the social insurance system, and as a form of social protection, which allows, in the event of social risks, to maintain the necessary standards for the level and quality of life of the disabled population. From the legal aspects of pension insurance is treated as a system of legal norms that regulate social protection of the population in the event of insurance cases provided by law. Institutes of the pension system are economic, organizational, legal forms of reserving material resources in the event of an old age, disability, survivors. Being included in the legal field of labor and social legislation, they have their own regulatory framework that regulates and defines the social roles and legal status of the subjects of the pension system, the mechanisms of social guarantee and insurance pension provision, through which the constitutional rights of citizens for pension provision are realized, mechanisms and organs of control of the pension system [9].
In many countries, pension systems have long been multilevel and reminiscent of a kind of «retirement cake». This «cake» also transforms the pension system in Ukraine [4].The introduction of such a system in Ukraine began in 2004 when the laws «On Compulsory State Pension Insurance» and «On Non-State Pension Provision» were adopted.
It consists of three levels: I - joint pension insurance system; II - accumulative system of compulsory pension insurance; III - system of non-state pension provision. That is, Ukraine has defined its system of pensions, which is an approximated structure to the pension systems of European countries. For example, in Latvia, Poland and Hungary, according to the degree of sufficiency, pension provision is carried out in three stages. The first stage reflects a certain subsistence level through a social redistributive system. The second is characterized by the involvement of the population in the compulsory and accumulative system of pension insurance, and the third provides for the voluntary participation of each person in pension insurance [12].
The system of pensions in Ukraine consists of three levels.
The first level - reformed solidarity system of compulsory state pension insurance based on the principles of solidarity and subsidization and the payment of pensions and the provision of social services at the expense of the Pension Fund.Participants of this system are all insured persons, ie citizens who and for whom contributions to the compulsory state social insurance are paid (these are, first of all, employed persons, as well as individual entrepreneurs, self-employed persons and some other persons)[10].
The nature of the joint pension system is that it operates under the current payout regime.Unlike the accrual system, where premiums paid by the insured person are paid for in order to generate profits in favor of insured persons, and unlike budget pension programs that provide for the payment of pensions at the expense of the state budget, in the solidarity system, the able-bodied generation citizens, paying insurance premiums, generates financial resources, which are immediately directed towards the payment of pensions to the disabled generation.
The solidarity system is a system based on the principles of solidarity, subsidization and payment of pensions and the provision of social services at the expense of the Pension Fund on the terms and in accordance with the procedure envisaged by the Law of Ukraine «On Compulsory State Pension Insurance»[6].Compulsory deductions to the Pension Fund (35.2%: 33.2%, the employer, 2% -worker) are usually made by the employee's accountancy at the expense of his salary. In essence, the Pension Fund is a big «money bag», where all deductions from wages are initially followed by a distribution among the retirees - when they reach retirement age, they usually receive a pension.
In the joint pension system, insurance pensions are paid: old-age pensions, disability, survivors, certain allowances and additional payments to these payments, as well as assistance for the burial of pensioners[10].
Almost all citizens of the country, regardless of their age and desire, are actively involved in it. So, as of 2017, 11.9 million Ukrainians are retired and receive a pension, while others pay or will eventually pay mandatory pension contributions to the Solidarity System.
Pension reform has started in Ukraine since October 11. The draft law No. 6614 «The Draft Law on Amendments to Certain Legislative Acts of Ukraine on Increasing Pensions» was adopted. Under this law all pensions will be recalculated according to the new formula.Itwill take into account the average of three years of salary and a new coefficient. The wage index has increased to 3764 UAH, and the coefficient has fallen from 1.35% to 1%. The increase in the pension will be from 50 to more than one thousand hryvnia. But those who retired in 2014- 2017 will not receive an allowance[11].
It is with the adoption of this law that the differentiation of pensions is restored.
That is, an individual approach, depending on how much a person experiences - this is one factor that affects the size of the pension.Andthesecond - whichmanhadasalary.Eachwillhaveanindividualpension.The size of the average pension from the Solidarity system will increase each year, but taking into account the inflation rate, the size of the real pension increases considerably more slowly.The average pension in Ukraine is twice lower than the living wage and from October 1, 2017, is 1,880 UAH.With the adoption of the new law, the minimum pension is now 1452 UAH - for those who have enough experience (there was - 1312 UAH). The minimum pension for those who do not have enough seniority has increased from 949 UAH to 1373 UAH.
Table 1. Minimum pension in Ukraine
Year 2013 2014 2015 2016 2017
Minimum pension, UAH. 894 949 949 1074 1452
Consequently, the size of the minimum pension, as well as the size of the average, in the Solidarity system grows each year, although it remains rather low [10].
By October 2017, in order to receive a minimum pension, according to the law, there were two conditions: the retirement age (women - 55, men - 60) and the existence of a minimum insurance period - the period during which a person paid pensions contributions to the PFC (for men it is 20 years, for women -15).[5].
Officially, the retirement age has not been raised and for the necessary insurance period will be possible to retire at 60. However, the new reform in Ukraine introduces new requirements for the insurance period.So, to retire at 60, you need to have 25 years of insurance experience.At the age of 15 - 25 years, you can retire at 63 years, less than 15 years - to 65 years. However, gradually increasing the insurance period, and from 2028 will need to have 35 years of service. The experience can be bought up - one year will cost almost 17 thousand UAH, and 5 years (maximum amount) - 84 480 UAH.
Also retired pensioners canceled the pension tax. Now the state will not charge 15% of the pension.
From 2019 there will be a second level of the pension system - a cumulative one that assumes that Ukrainians will deduct a certain amount of their salary from their salary to the state account [11].
The second level - the accumulative system of compulsory state pension insurance, based on the principles of accumulation of funds of insured persons in the Accumulation Fund and financing of expenditures for payment of life insurance pension and lump sum insurance contracts.This system is not operational yet. It should be implemented according to certain socio-economic conditions defined by the legislation (Law of Ukraine «On Compulsory State Pension Insurance»). Currently, the state made the relevant preparatory work [10].
The government planned to elaborate and submit to the Parliament a number of bills on the introduction of an accumulation system of pension insurance by the end of 2018. The introduction of the accumulation system of pension insurance is provided for by the pension reform, which came into force on October 11, 2017. In accordance with the Law «On Amendments to Certain Legislative Acts of Ukraine on Increasing Pensions», the transfer of insurance premiums to a pension insurance system will be introduced from January 1, 2019. Participants in the accumulation system are those who, as of January 1, 2019, are subject to a compulsory state pension insurance [8].
The second level of the pension insurance system does not depend on the demographic situation in the country. The main factor influencing its effectiveness is the size of wages or income.Therefore, the problems of the accumulation system of compulsory pension insurance should include economic, which depend on the level of income, that is, the development of the economic system of the state.
The main feature of this system is that in it, unlike the joint-stock company, there is no immediate payment of pension funds received in the form of insurance premiums. Such funds are directed to the formation of real individual savings of insured persons. In order to preserve these savings, their investment in money, stock markets, real estate objects, banking metals and other assets permitted by the Law of Ukraine «On Mandatory State Pension Insurance» is provided. [4].
Implementation of this system should establish the necessary size dependence on the size of future pension paid under an employment (insurance) contributions record and, therefore, encourage workers and employers to legalize income and contribute fully. The basis of such a system is individual pension accounts, which during the labor activity will account for the pension contributions of citizens. An individual retirement account is something like a bank account. A person makes cash contributions to this special account during work. The investment of these funds is then carried out until the person reaches the retirement age. After reaching the retirement age, a person may use savings with accrued interest to support himself in old age. The implementation of this system is very important for middle and high paying employees.
The system of individual retirement accounts has several advantages:
• the size of the contributions determines the size of the future pension;
• the contributions made by the person is its property;
• the person controls the amount of money accumulated;
• in the case of significant contributions during work, the size of the pension will be greater than the solidarity system;
• the system of individual pension accounts contributes to the creation of a flexible labor market in the country;
• the national economy will receive a sufficiently large fund of long-term investment projects.
The i implementation of compulsory state pension insurance requires the state to create a mechanism that guarantees protection of the interests of all participants. It is envisaged that the management of compulsory state pension insurance funds will be implemented jointly by the state and private sector [1].
During the first eleven years of its existence, the Ukrainian compulsory accumulation system will operate on the basis of centralization, that is, individual pension accumulation of insured persons will be concentrated in the State Savings Fund. After the end of this period, insured persons will be entitled to retain their pension accumulation in a centralized fund or direct them to non-state pension funds of their choice. [6].
In the framework of the mandatory accumulation system, the transfer of ownership of the insurance premiums sent to it and the income received from their investment directly to the insured persons will also be introduced, as well as the right to inherit individual pension savings.
The first and second tiers of the pension system in Ukraine constitute the system of compulsory state pension insurance [2].
The third level is the system of non-state pension provision based on the principles of voluntary participation of citizens, employers and their associations in the formation of pension savings in order to receive pension benefits by citizens on the terms and in accordance with the procedure provided by the legislation on non-state pension provision.[3].This system is already operating in Ukraine. Its participants on a voluntary basis may be practically anyone who wishes to meet the criteria specified by the law.
The system of non-state pension provision is represented in Ukraine by the market of services of non-state pension funds (hereinafter - NPF). This market began to operate in 2005 after the enactment of the Law «On NonState Pension Provision». Non-state pension funds are operating on this market - NPFs and professional companies providing services to them - NPF administrators and NPF asset management companies, as well as banks providing NPF asset management services [5]. As of June 30, 2017, the State Register of Financial Institutions contained information on 64 non-state pension funds (NPFs) and 22 administrators of NPFs [7].
The assets of non-state pension funds are increasing every year. Thus, at the end of 2008, total assets increased by UAH 331 million, reaching UAH 612 million. compared to UAH 281 million at the end of 2007. The tendency to increase is also shown by the total increase of assets in relation to the previous period (in 2008 - by 118 percent) [5].
As of June 30, 2017, administrators of non-state pension funds concluded 66.5 thousand pieces. pension contracts, which is more by 9.6% (5.8 thousand units) as compared to June 30.
As of June 30, 2017, the total number of NPF participants amounted to 838.0 thousand people (as of June 30, 2016 - 831.2 thousand people), 83.2 thousand of whom received pension benefits (9.9% of total number of participants).
As of June 30, 2007, the overwhelming majority of NPF participants were individuals aged 25 to 50, namely 61.9%, and those aged 50 to 60 years old, which accounted for 26.9%. The share of NPF participants in the age group over the age of 60 was 9.4%, and the age group up to 25 years old - 1.8%.Pension payments (one-time and for a fixed term) as at 30.06.2017 amounted to UAH 685.2 million, which is by 18.1% more than in the same period in 2016 (Figure 6), with one-time payments increased by 10 , 5%, retirement payments for a specified period - by 52.6%.
As of June 30, 2017, the total value of assets formed by non-state pension funds amounted to UAH 2 248.7 million, which is 12.4%, or UAH 248.4 million. more in comparison with the similar period of 2016 and on 4,2%, or on 91,6 million UAH. more compared to the same period in 2015
Results of the development of the system of non-state pension provision as of June 30, 2017 [7].
The second and third levels of the pension system in Ukraine are a system of accumulative retirement provision. Global practice proves that such a combination is optimal, since it provides social guarantees and financial stability of the pension system (Fig.).
After all, solidarity and accumulation systems are subject to the influence of various risks: the first is vulnerable to demographic risks and is fairly resistant to inflation, and the other - on the contrary. In addition, it should be noted that the reformed solidarity will take into account, first of all, the interests of the poor, and the accumulation will stimulate the retirement savings of all citizens, especially with average and high incomes [4].
Conclusions. State pension insurance is one of the fundamental guarantees of social protection, whose purpose is to support the material welfare of citizens and their families in the event of retirement age, disability or survivors' benefits. It serves as a set of special closed redistributive relations between its participants on issues of formation at the expense of monetary contributions of the target pension fund to provide cash assistance to retired citizens. Its normative base is included in the list of basic human rights and is one of the most important means of achieving social harmony in society, thereby promoting the growth of participation in society by representatives of all social groups of the population. In the system of state pension insurance, the main two models are: distributive (solidarity) and accumulative. For Ukraine, the combination of solidarity and accumulation systems is the most optimal option for the new pension system, since it allows diversification of various types of risks.
The introduction of such a system in Ukraine began in 2004 when the laws «On Compulsory State Pension Insurance» and « Non-State Pension Provisions» were adopted.
The specified normative-legal acts define the principles, principles and mechanisms of the functioning of the system of compulsory state pension insurance and non-state pension provision, appointment, conversion and payment of pensions, provision of social services, as well as regulate the formation of the Accumulation Pension Fund, financing at its expense expenditures for the payment of life insurance pension contracts or lump-sum payments and other legal relations related to non-state pension provision.
Worldwide practice brings together the three levels of the pension system [1].
References
1. Development of state pension insurance in the conditions of pension reform: a monograph [O.P. Kirilenko, B.S. Malinyak, O.V. Petrushka, etc.]: ed. O.P. Kirilenko, B.S. Malinyak. - Ternopil: TNEU, 2013. - 350p.
2. Koval O.P. Prospects for the introduction of a compulsory accumulative pension system in Ukraine: Impact on Economic Security: Monograph / O.P. Koval. - K. : NISS, 2012. - 240 p.
3. Law of Ukraine «On non-state pension provision» Adopted by the Verkhovna Rada of Ukraine from 09.07.2003 № 1057- IV[Electronic resource]. Access mode: http://zakon1.rada.gov.ua/laws/show/1057-15
4. Medinskaya T.V., Bodnaruk I.L. Non-state pension insurance in Ukraine: state, development prospects and features of taxation // Financial and credit activity: problems of theory and practice: a collection of scientific works - No. 2 (13). - Kharkiv: KhIBS Publishers UBS NBU, 2012. - P. 310-318.
5. Melnichuk V. Reform, which will provide a decent pension //Uriadovy Courier. - 2009. - No. 133. - July 25 - P. 5
6. On compulsory state pension insurance: Law of Ukraine dated July 9 2003, No. 1058-IV with amendments. - [Electronic resource]. - Access mode: http://zakon1.rada.gov.ua/cgibin/laws/main.cgi.
7. Results of the development of the system of non-state pension provision as of June 30, 2017. -[Electronic resource]. - Access mode: https://nfp.gov.ua/files/17_Dep_Repetska/NPF_II_kv%202017.pdf
8. Since 2019, a cumulative pension system is in place. - [Electronic resource]. - Access mode: https://buhgalter.com.ua/news/soctsialniy-zahist/Z-2019-roku-zaprovadzhuyetsya-nakopichuvalna-pensiyna-sistema/
9. Stozok L. Directions of improvement of the system of state pension insurance in Ukraine: [consideration of the main directions of further improvement of the system of state pension insurance in Ukraine] // Ukraine: aspects of labor. - 2006. - No. 1. - P. 13-18.
10.The modern pension system of Ukraine. - [Electronic resource]. - Access mode: https: //pensia.ua/ru/baza-znan/pensiyna-enciklopedia/item/699-suchasna-pensiina-systema-ukrainy
11.What surprises did Ukrainian pension reform prepare for - [Electronic resource]. - Access mode: https://ukr.media/politics/325416/
12.Zelenko V.A. Modern pension systems of post-Soviet countries and experience of Ukraine: [pension systems of the countries of the CIS and Ukraine] // Actual problems of the economy. - 2008. - No. 8. - P. 159-166.
ДАН1 ПРО АВТОРА
MaTBÎeHKO 1рина Леон^вна,викладач кафедри фшанав, баншсько'Г справи та страхування ДВНЗ «Переяслав-Хмельницький ДПУ iMeHi Григорiя Сковороди», вул. Набережна 16, кв. 2, м. Переяслав-Хмельницький, 08404, Украша
ДАННЫЕ ОБ АВТОРЕ
Матвиенко Ирина Леонидовна, преподаватель кафедры финансов, банковского дела и страхования, ГВУЗ «Переяслав-Хмельницкий ГПУ имени Григория Сковороды», ул. Набережная 16, кв. 2, г. Переяслав-Хмельницкий, 08404, Украина
DATA ABOUT THE AUTHOR
Matviyenko Iryna, teacher at the Department of finance, banking and insurance, Pereyaslav-Khmelnitsky state pedagogical University named by Hryhory Skovoroda, Str. Naberegna 16/2, Pereyaslav-Khmelnitsky, 08401, Ukraine
УДК 336.22(477)
СУЧАСНИЙ МЕХАН1ЗМ ПОДАТКОВОГО РЕГУЛЮВАННЯ СОЦ1АЛЬНОГО РОЗВИТКУ СУСП1ЛЬСТВА
Нштшин А.О.
Предметом досл'дження е теоретичн!' та прикладн!' засади податкового регулювання соцально)' складово'У розвитку суспльства.
Метою досл'1дження е розкриття втчизняного механзму податкового регулювання та напрямiв його впливу на соцальний розвиток суспльства.
Методи досл'дження. У науковй статт/ застосовано сукупнсть метод'т i пЮходв, що дозволило реал'зувати концептуальну еднсть досл'!дження. При розкриттi втчизняного механзму податкового регулювання соцального розвитку суспльства використанi наступн методи: системний, структурний, групування, анал зу та синтезу.
Результат роботи: розкритий втчизняний механiзм податкового регулювання, що надало можливсть видлити прiоритетнi соцiальнi сфери, податкове стимулювання яких сприятиме соцальному розвитку суспльства. Встановлено, що системно використовуючи втчизнян механiзми податкового регулювання, як реал'зовують соцальний змст оподаткування, е можливсть забезпечувати фнансування, стимулювання, обмеження (стримування), пдтримку, регулювання розвитку рiзних соцальних сфер. Визначено найбльш д/'ев/' та широко застосовуван втчизнян локальн !нструменти податкового регулювання. 1дентифковано найтиповШ сучасн елементи податкового регулювання соцального розвитку суспльства.
© Нштшин А.О., 2017
Економiчний вюник ушверситету | Випуск № 35/1
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