Suchergebnisse

Relevance of the research topic. Various social cataclysms of the twentieth century and recent decades, such as the two world wars, the hybrid wars, the spread of the COVID-19 pandemic, have led to the emergence of the concept of "social security" in the twentieth century. The latter, given the socialization of all spheres of human life, plays a key role in the entire national security system. In a democratic society, the interests of social security of the individual and the state as a whole must be reconciled and harmoniously balanced. In the legal field of Ukraine there is no official definition of the category "social security", and the term "social security" has recently entered into scientific and political circulation. In Ukraine, a new stage of legislative regulation of relations in the sphere of pension provision began with the adoption of the Constitution of Ukraine. Only the laws of Ukraine define the basis of social protection, forms and types of pension provision (paragraph 6 of Article 85). Article 46 of the Constitution provides for the right of citizens to social protection, to ensure them in case of full, partial or temporary loss of working capacity, loss of the employer, unemployment from circumstances beyond their control, as well as in old age and other cases provided for by law [1]. Article 46 of the Constitution provides for the right of citizens to social protection, to provide them in case of complete, partial or temporary disability, loss of breadwinner, unemployment due to circumstances beyond their control, as well as in old age and in other cases provided by law [1]. Since the right to a pension can arise throughout a person's life, starting from birth, replacing lost income with a pension is important for the well-being and prevention of poverty of certain categories of the population. As the de jure three-tier pension system de facto remains only two-tier with a predominant share of first-tier pension benefits, it remains relevant to study the level of pension provision from the solidarity system, which is built on the principle of intergenerational solidarity. Problem solving. The need for a comprehensive study of the issue of pension provision, conceptual definition of its mechanisms (instruments) from different levels of the pension system, especially in the conditions of aging of the nation, is conditioned by the need to improve practice and raise the level of pension provision in Ukraine as a guarantee of social security of the person. Analysis of recent research and publications. The issues of functioning of the pension system, functioning of its components, including the solidarity pension system, as well as reform of the latter have found their coverage in the works of both domestic and foreign scholars. The works of well-known foreign scientists – Otto von Bismarck, D. Wittas, E. Atkinson, K. Bateman, W. Beveridge, R. Disney, K. Clark, K. Conrad, P. Laroc, T. Marshall, G. Rudolf and others. Among the researchers of the domestic pension system, the mechanisms of its financial support should be mentioned first of all L. Barannyk, N. Bolotin, O. Vrublevska, V. Grushka, I. Gnibidenko, O. Dmitriev, O. Zaletov, O. Kurilo, E. Libanov, N. Lavrukhin, O. Paliya, A. Fedorenko, V. Yatsenko and others. The results of their own research on the problem of pensions are given in [10, 13, 14]. The allocation of the investigated parts of the general problem. Despite the current work on the issue of pension provision of the population, further research in terms of social security of the person requires the content and practice of pension reform during the last 20 years, ways and possibilities of raising the level of pension provision of the population of Ukraine, especially in the conditions of Russian aggression against Ukraine. Setting of the task, objectives of the research. The object of the study is the level of pension provision as a guarantee of social security of the person, and the subject is practical aspects of pension provision from the first level of the pension system in Ukraine, the Pension Fund of Ukraine and the issue of its imbalance. The objective of the article is to assess the financial capacity of the solidarity pension system as a guarantee of social security of the person by analyzing the structure of sources of financing of the Pension Fund and the amount of expenditures for pension provision from the state budget. Method and methodology of the study. Statistical, comparative and system methods are used in the study to develop statistical data of PFCs. The results of analysis in the form of tables and graphs were executed by means of graphical and tabular methods and generalization of data. The structural-functional method is used to detect the impact of PFU revenues on expenditure volumes. Field of application of results. The obtained conclusions and results can be used for development and implementation of practical measures to improve the pension system, in the scientific field, in the educational process of higher education institutions in training specialists in major 8.18010014 "Management of financial and economic security", in the social component of economic state security, in particular, social security. The practical relevance of scientific results will contribute to achieving a higher level of social protection, meeting the needs of people who have reached the retirement age. Conclusions. Today, the welfare of almost one third of the population of Ukraine depends on the financial capacity of the pension system. Funding for pension provision should be directed at achieving the main goal – realization of constitutional rights of all citizens to receive financial support in case of loss of the operator, disability, disability, disability, disability, old age and other cases established by the legislation [11]. In Ukraine, for almost 20 years, they are trying to implement pension reform, but effective and effective results have not yet been achieved. The current state of the solidarity system of pension provision is characterized by the "fear" of the population of the retirement age and chronic deficit of the Pension Fund. This is evidence of low social security for people of retirement age, according to international estimates of poverty, at which the cost of daily consumption is set at $ 5 (up to UAH 4,300 per month). That is, 85.4% of Ukrainian pensioners as of January 1, 2021 received a pension in the amount lower or at the level of this limit (up to UAH 5,000). The annexation of Crimea, the fighting in the East and almost 2 million IDPs, Russia's large-scale war against Ukraine, which began on February 24, 2022, gave rise to the concept of "sudden poverty".