| Autor: |
Ye.B. Kotsubynska |
| Jazyk: |
English<br />Polish<br />Russian<br />Ukrainian |
| Rok vydání: |
2018 |
| Předmět: |
|
| Zdroj: |
Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, Vol 2, Iss 40, Pp 33-36 (2018) |
| Druh dokumentu: |
article |
| ISSN: |
1994-1749 |
| DOI: |
10.26642/pbo-2018-2(40)-33-36 |
| Popis: |
The difficult economic situation in Ukraine caused worsening of the population’s living standard, as well as exacerbated social tension. One of the main directions of the state's activities concerning providing social protection is the improvement of the social insurance system. The purpose of the paper is disclosure of social insurance peculiarities and assessment of its state at given stage of economic development in Ukraine. The basic payments according to the types of social insurance in Ukraine in recent years have been analyzed as well as the increase of state expenditures on the social sphere of population protection has been determined in the article. The current pension system has been described, the analysis of the first steps of the pension system has been carried out, the possibility of realization of further stages has been critically evaluated. It was established that an effective system of social insurance was not created at the present stage of economic development in Ukraine. The main directions of improvement of the social insurance system in Ukraine have been determined. Outlining issues of the mandatory accumulation level of the pension system introduction as well as making suggestions for their solution are prospects for further research in this area. |
| Databáze: |
Directory of Open Access Journals |
| Externí odkaz: |
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