Improving of efficienty the financial resourses of state pension insuranse

Abstract

The aim of the article is to study the uses of financial resources of the state pension insurance in Ukraine and effort to enhance their effectiveness. Since the insurance fees as sources of Pension Fund of Ukraine replaced on tax incomes of the state budget, it's shows the imbalance of these financial resources. The article used methods of observation and measurement. The article describes the strategic and tactical ways of improving the efficiency of the financial resources of the state pension. The strategic way consists of development second level the pension system in Ukraine. It is shown on the size of future pensions affects only the rate of pension fees, investment income, term for savings pension fees and age for retirement. Determined that the rate of pension fees amounting to 10.5% of payroll and 6.5% on investment income during 35 years of work activity can achieve the highest amount of correlation between the level of payrolls of employees and their future pensions – 92.5 %. The tactical way consists of viewing the source of financing current expenditure on maintenance of the PFU and introducing uniform requirements for formation it's financial reserve funds.