Накопичувальна система державного пенсійного страхування: переваги та ризики запровадження в Україні

Abstract

Розглянуто основні проблеми та особливості функціонування вітчизняної солідарної системи пенсійного забезпечення. З’ясовано переваги та потенційні ризики запровадження накопичувальної складової державного пенсійного страхування. Обґрунтовано рекомендації щодо поступового запровадження другого рівня пенсійної системи в Україні шляхом трансформації механізму спеціальних пенсійних виплат у додаткові пенсійні виплати за рахунок Накопичувального пенсійного фонду, який формуватимуть на основі внесків працівників та роботодавців. The functioning of the national solidary pension system in the conditions of transformational processes had negative impact on social equity to pensioners. Today there is a signifi cant difference in the determination of pension rate for certain categories of citizens, there are many different privileges to get specifi c types of pensions that contradict insurance principles of state pension insurance. That very crisis of the solidary system of pension insurance is a precondition for the introducing of an obligatory accumulative component of pension insurance in Ukraine. The purpose of this scientifi c research is a comprehensive assessment of the main advantages and disadvantages of introducing of the accumulative system of state pension insurance in Ukraine. The investigation of qualities of the accumulative pension system allows to conclude that it has both positive characteristics and risks to successful its application in the interests of its members. Positive points include: strengthening of the insurance principles in the pension system; increasing of the pension rate for employees; growth of motives to participate in state pension insurance; weakening of the paternalistic mood among people; reducing of fiscal obligations on employers; increasing of the transparency level of the pension system; accumulation of financial resources that can be directed for the investment in the national economy; guarantee of financial stability and balance of the pension system in the long-term prospects. The main disadvantages of introducing of the accumulative component of pension insurance are: risks of reduction of value assets of the accumulative pension system; diversion of financial resources from the solidary system (in the transition period); high dependence of the pension system and welfare of pensioners on the investment climate and state of the economic and financial systems; political risks of using funds of the accumulative system to finance the budget defi cit; the risks of misusing of pension savings; the infl uence of oligarchic structures on the use of resources of the accumulative pension system through corruption schemes; heavy expenses connected with the introducing of the accumulative pension system. It is advisable to choose a temperate strategy that provides the gradual introducing of the accumulative component of state pension insurance and minimizing of possible risks both in the short-term and in long-term prospects. That’s why systematization and planning is very impor- tant in the realization of pension reform. It is advisable to test the accumulative system on one of the types of special pensions used in Ukraine. That will help to prevent large-scale risks and, by the example of the accumulative system application, to adjust quickly strategy and tactics of the reformation of the pension system.