PENSION SYSTEM DEVELOPMENT IN UKRAINE
Journal Title: ВЧЕНІ ЗАПИСКИ ТАВРІЙСЬКОГО НАЦІОНАЛЬНОГО УНІВЕРСИТЕТУ ІМЕНІ В.І. ВЕРНАДСЬКОГО СЕРІЯ: ЕКОНОМІКА ТА СУСПІЛЬСТВО - Year 2018, Vol 29, Issue 6
Abstract
The pension system in Ukraine and its accounts are considered. Key legislative instruments necessary for creating non-state pension funds are generalized. Development stages of non-state pension funds in Ukraine are established. Advantages and disadvantages of both state compulsory pension insurance and non-state pension funds are highlighted. It is proposed to introduce a special subaccount for payments to non-state pension provision and unified social tax.
Authors and Affiliations
I. V. Shepel
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